Philatelic Study Group:
Hong Kong Firm Markings on Hong Kong Revenue Stamps
Compilation by Philippe Orsetti
First publication August 25, 2001, 7th revision as of January 1, 2010.
 An S in the first column (S) indicates that a scan of this marking is displayed on the website.
A small number in the column (N) indicates an embedded note in regard to the corresponding name.
Firm Markings on Queen Victoria Revenue Stamps
S Type Type Size Frame   Marking Name N  Letters Dates          Remarks
    (Security Mark Height Color earliest  latest
cross ref.)
Group I: Full Name on QV issues
S 1 42x23 double oval Full name AGRA BANK / HONGKONG / *  LIMITED  * 3 black
S 1A 4 O 21 double circle Full name ATICK * HONGKONG * 2 black serif, 2 Chin. char.in centre
S 1B 6 e 38x25 double oval Full name THE BANK OF CHINA AND JAPAN  x  HONGKONG  x 3 violet
S 2 9 40x20 double oval Full name BANQUE DE L'INDO-CHINE / * AGENCE DE HONGKONG * 3 blue
3 35x23 double oval Full name T. W. Barrington / House Agent 3 red
S 4 30x11 unframed Full name Borton Fach 2 black 3 Chin. Char. on top
S 4A 40x17 triple oval Full name BOURJAU, HUBENER & Co./ HONGKONG [1] 2 blue empty centre
S 4B 48x31 unframed Full name BOWRA & Co. [2] 3 black
S 5 3x45 unframed Full name FOR THE BORNEO COMPANY 3 black
S 5A 51x32 triple oval Full name BRITISH CONSULATE  / DATE / BANGKOK 3 violet 1888
S 6 27x14 double oval Full name CARLOWITZ & Co, / HONGKONG 2 blue HK serif only
S a 27x17 double oval Full name CARLOWITZ & Co, / HONGKONG 2.5 violet all serif
S b 35x23 double oval Full name CARLOWITZ & Co, / HONGKONG 2 violet all serif
S 7 22 a 43x8 rectangle Full name Chartered Bank, Hongkong. 1 violet script
S 8 38x19 unframed Full name CHARTERED BANK OF INDIA / AUSTRALIA & CHINA / HONGKONG [3] 3 black semi circle
S a 36x18 unframed Full name CHARTERED BANK OF INDIA / AUSTRALIA & CHINA / HONGKONG 2 blue semi circle
S a1 46x23 unframed Full name CHARTERED BANK OF INDIA / AUSTRALIA & CHINA / HONGKONG 3 violet semi circle, serif
S c 23 42x25 double oval Full name CHARTERED BANK OF INDIA * AUSTRALIA & CHINA * HONG KONG 3 violet HK across centre
S c1 42x25 double oval Full name CHARTERED BANK OF INDIA * AUSTRALIA & CHINA * HONG KONG 3 black HK across centre
S c2 42x25 double oval Full name CHARTERED BANK OF INDIA * AUSTRALIA & CHINA * HONG KONG 3 blue HK across centre
S d 26x21 double oval Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA / HONGKONG 2 red HONGKONG 2.5 letters in centre
S d1 26x21 double oval Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA / HONGKONG 2 red HONGKONG 2.5 letters in centre
S e 41x25 triple oval Full name CHARTERED BANK OF INDIA / * AUSTRALIA & CHINA * / HONGKONG 2 purple HK across centre
S f 23 c1 42x25 double oval Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA  * HONGKONG * 2.5 purple empty centre
S 9 42x20 double oval Full name CHARTERED MERCANTILE BANK OF INDIA, LONDON & CHINA * HONGKONG * 1.5 black empty centre
S a 24 c 44x29 double oval Full name CHARTERED MERCANTILE BANK OF INDIA, LONDON & CHINA  - HONGKONG - 2.5 violet empty centre
S 9A 28x24 shield Full name CHINA TRADERS INSURANCE C0. LIMITED * 2 black In a shield with Chin Char.
S 10 31 O 33 double circle Full name COMPAGNIE / DES MESSAGERIES MARITIMES / AGENCE /  / DE / HONG-KONG 2 black HK 3mm, serif
S a 31 b O 33 triple circle Full name COMPAGNIE DES MESSAGERIES MARITIMES * / AGENCE / DE / HONG-KONG 2 violet HK 3mm
S b O 33 double circle Full name COMPAGNIE * DES MESSAGERIES MARITIMES * / AGENCE/PRINCIPALE/DE/HONG-KONG 2 blue HK 3mm, serif
S b1 O 33 double circle Full name COMPAGNIE * DES MESSAGERIES MARITIMES * / AGENCE/PRINCIPALE/DE/HONG-KONG 2 violet HK 3mm, serif
S c O 33 double circle Full name SERVICES MARITIMES * DES MESSAGERIES ? * / AGENCE / DE / HONG KONG 2 black HK 3mm, serif
S d O 33 circles Full name COMPAGNIE * DES MESSAGERIES MARITIMES * / AGENCE/PRINCIPALE/DE/HONG-KONG 4 negative Chop in negative
S 10A 30Aa    x3.5 unframed Full name COMPTOIR NATIONAL D'ESCOMPTE DE PARIS 3.5 violet
S a 36x18 semi-oval Full name COMPTOIR D'ESCOMPTE DE PARIS / HONGKONG [4] 3.5 blue
S b double oval Full name COMPTOIR NATIONAL D'ESCOMPTE DE PARIS violet
S 11 46x3 unframed Full name DAVID SASSOON SONS & CO 3 black
S 11A unframed Full name DEUTSCHE NATIONALBANK black
S 11B IV-42 unframed Full name Payment, / DAKIN  CRUICKSHANK …. 3 violet
S 11C 25x18 double oval Full name DREYER & Co / HONG KONG 2.5 blue
S 12 IV-3 23x28 shield Full name DOUGLAS LAPRAIK & Co. 2 blue Coat of Arm in centre
S a IV-3 23x28 shield Full name DOUGLAS LAPRAIK & Co. 2 black Coat of Arm in centre
S b Belt Full name DOUGLAS LAPRAIK & Co. blue
S 12A 34x21 oval Full name FALCONER & Co / HONG KONG (& 5 Chinese Characters in centre) 4 black
S 13 17x14 rectangle Full name Gas Co.,  / (4 Chinese characters) 3 blue
a 17x14 rectangle Full name Gas Co.,  / (4 Chinese characters) 3 red
S 13A 36x21 oval Full name GEORGE GLASSE / HONG KONG / ………… 2 black
S 13B 28x15 unframed Full name ?? M. GONSALVES / HONG KONG 2.5 black Semi-circle, dot in O
S 14 32X26 double oval Full name THE GREAT NORTHERN * TELEGRAPH COMPANIE * / HONGKONG 2.5 blue HK in centre
S 14A 59 32x20 double oval Full name GUARANTY TRUST Co. OF NEW YORK. * HONGKONG. * 2.5 red 1902 date or empty centre
S 15 37x22 triple oval Full name THE HALL & HOLTZ CO-OPERATIVE Co., LD. / RECEIVED PAYMENT . 2 violet date in centre
S 16 O 21 triple circle Full name HONGKONG DAILY PRESS. * 1.5 blue empty centre
S 17 triple oval Full name HONGKONG HOTEL. / *LIMITED*/ RECEIVED (DATE) PAYMENT [5] violet 1886 1889 serif, spikes
S a IV-43C 47x21 unframed Full name HONGKONG HOTEL. / - date - / RECEIVED PAYMENT. 4 black serif
S b 45x27 double oval Full name THE HONGKONG HOTEL COMPANY LIMITED * 3 red 1868
S 18 45x10 unframed Full name HONGKONG MARINE / LIMITED. 3 violet LIMITED underlined
S 18A 28x19 belt Full name HONG KONG & CHINA GAS COMPANY.  / LIMITED / 2 embossed LIMITED in centre
S 19 37x20 unframed Full name THE HONGKONG & SHANGHAE BANKING / CORPORATION / HONGKONG 2.5 black 1867 semi circle, oldest record
S a 30x23 unframed Full name THE HONGKONG & SHANGHAI BANKING / HONGKONG / CORPORATION 2 black semi circle
S a1 30x22 unframed Full name THE HONGKONG & SHANGHAI BANKING / HONGKONG / CORPORATION 1.5 black semi circle, date in centre
S b 68h O 24 double circle Full name HONG KONG & SHANGHAI / * BANKING CORPORATION * 2 black serif, empty centre
S c O 31 double circle Full name HONGKONG & SHANGHAI / * BANKING CORPORATION * 2 violet empty centre
S c1 O 31 double circle Full name HONGKONG & SHANGHAI / * BANKING CORPORATION * 2 red empty centre
S d 68f 31x20 double oval Full name HONGKONG & SHANGHAI / HONGKONG / * BANKING CORPORATION. * 1 violet HK in top centre
S d1 68a 28x16 double oval Full name HONGKONG & SHANGHAI / HONGKONG / * BANKING CORPORATION. * 1.5 violet HK in top centre
S e 68 44x17 double oval Full name HONGKONG & SHANGHAI / * BANKING CORPORATION * 2 violet serif, empty centre
S f 25X13 rectangle Full name HONGKONG & SHANGHAI /  BANKING CORPORATION / HONGKONG 1.5 violet
S g 68b 34x22 double oval Full name HONGKONG & SHANGHAI / H - Kong. / * BANKING CORPORATION * 3 purple QV
S h 38x22 double oval Full name HONGKONG & SHANGHAI ……../  * HONG KONG * 2 purple QV serif
S i 42x23 double oval Full name HONGKONG & SHANGHAI / H - Kong. / * BANKING CORPORATION * 3 black QV oblong oval
S 20 29x21 belt Full name HONGKONG & WHAMPOA DOCK CO. LIMITED 1.5 blue 1869 1871 belt frame, empty centre or with manuscript date
S a 70 O 31 triple circle Full name HONGKONG & WHAMPOA DOCK CO. LIMITED ** 2.5 purple
S b 38x24 double oval Full name HONGKONG & WHAMPOA DOCK CO./ HONG KONG. / * LIMITED * 2 violet
S 21 30x9 unframed Full name HONG SING. / HONGKONG 3.5 black
S 21A 32x16 double oval Full name KOSS & Co /  * HONGKONG * 3 blue
22 76x48 double oval Full name LAND OFFICE *  HONGKONG  * 5 violet Centre: Royal Arms, no serif
a 52x36 double oval Full name LAND OFFICE *  HONGKONG  * 3 blue Centre: Royal Arms, serif
S b 85 52x36 double oval Full name LAND OFFICE *  HONGKONG  * 3 violet Centre: Royal Arms, serif
c 76x48 double oval Full name LAND OFFICE *  HONGKONG  * 5 violet Centre: Royal Arms, serif
S 23 O 29 double circle Full name LANDSTEIN & Co.   * CANCELLED  * 3 blue 1872 1874 empty centre, serif, CANCELLED on top
S a O 29 double circle Full name LANDSTEIN & Co.   * CANCELLED  * 3 black 1872 empty centre, serif, CANCELLED on top
S 24 86 41x16 double oval Full name LANE CRAWFORD & Co-  *  HONG KONG.  * 2.5 red may looks redish, black
S a 32x18 double oval Full name LANE CRAWFORD & Co  *  HONG KONG  * 3 black empty centre
S a1 32x18 double oval Full name LANE CRAWFORD & Co  *  HONG KONG  * 3 red pencil date in centre
S 24A 29x16 semi-circle Full name LINSTEAD & DAVIS / No/.. 2 violet double semi-circle
S 25 24x15 unframed Full name Loyld Telacable Co black all in Chinese characters
S 25A 35x28 triple oval Full name MARINE SURVEYOR'S  *  OFFICE  *  / HONG KONG 3 black HK in centre, serif
S 25B 45x19 oval Full name ARMARTY  / COMMISSIONNAIRE / HONG KONG 4 black Stands for A. R. MARTY
S 26 33x20 double oval Full name Mc Ewen .....& Co. /HK/ ....... 2.5 blue
S 27 37x24 triple oval Full name THE MEDICAL HALL. HONGKONG  *   E. HIEBRANDT  * 2.5 violet centre: 4 Chin. char.
28 O 14.5 circle Full name MELCHERS & CO. 1.5 blue 1881 empty centre, serif
S a O 14.5 circle Full name MELCHERS & CO. 1.5 violet 1881 empty centre, serif
S 28A 43x18 oval Full name MULLER & CLAUESEN * HONGKONG * 2.5 black empty centre, serif
S 29 37x24 double oval Full name NATIONAL BANK OF CHINA LD. *  HONGKONG. * 2 violet  
S a 96 e O 38 double circle Full name THE NATIONAL BANK OF CHINA.  | LIMITED. | 3 purple 1899 1909
S b 37x22 triple oval Full name NATIONAL BANK OF CHINA Ld  -  HONGKONG - 3 violet empty centre
S c 96 g 33x11 rectangle Full name NATIONAL BANK OF CHINA Ld  -  HONGKONG - 3 violet
S d 42x26 triple oval Full name NATIONAL BANK OF CHINA, LIMITED    *  HONGKONG.  * 2 violet empty centre
S e 96 f 51x30 triple oval Full name NATIONAL BANK OF CHINA, LIMITED    *  HONGKONG.  * 4 violet 1889 date in centre
S 29A 32x19 double oval Full name NATIONAL BANK OF INDIA LD  * HONG KONG  * 1.5 black empty centre
S 29B 32x23 oval Full name THE NEW ORIENTAL BANK CORPORATION LIMITED * / HONGKONG 3.5 violet HK in centre
S 29C 34x22 double oval Full name NORTON & Co. / HONG KONG [6] 3 blue serif, empty centre
S 30 104 B O 20 circle Full name OLYPHANT & CO  *  HONG KONG  * 2 black 1867 date in centre
S a O 22 double circle Full name OLYPHANT & CO.   HONGKONG. 2 blue Centre: PAID & date
S 31 40X15 unframed Full name ORIENTAL BANK CORPORATION / HONG KONG 3 blue semi-oval, HK only serif
S a 35x21 oval Full name ORIENTAL BANK CORPORATION / * HONG KONG * 3 black
S b 40X15 unframed Full name ORIENTAL BANK CORPORATION / HONG KONG 3 black semi-oval, HK only serif
S 31A double oval Full name … & O.S.N. … / date / HONG KONG red 1876
S 31B unframed Full name Poulson black
S 32 rectangle Full name W. POWELL & Co.  (Received / with thanks/ W. POWELL & Co.) 3 violet i of "with" over space between O W of POWELL
S a rectangle Full name W. POWELL & Co.  (Received / with thanks/ W. POWELL & Co.) 3 violet i of "with" over W of Powell
S b 24x36 double oval Full name W. POWELL & Co.  /  DRAPERS  / * HONGKONG * 2 violet
S 33 O 24 double circle Full name W m.. PUSTAU. & Co.. * CANCELLED * [7] 3 black empty centre
S 34 29x22 double oval Full name RUSSELL & Co. / date / HONG KONG. 2.5 blue 1869 1872 date 3 lines in centre
S a 116 b 35x5 unframed Full name RUSSELL & CO. 5 purple diagonal
S 35 120 a O 21 double circle Full name SAYLE & COMPY / * CHINA * 2 black 4 chin. char.in centre
S a O 21 double circle Full name SAYLE & COMPY / * CHINA * 2 blue 4 chin. char.in centre
S b 52x40 double oval Full name SAYLE & Co / RECEIVED / date / PAYMENT / *  HONG KONG  * 3.5 blue
S c 24x16 double oval Full name SAYLE & CO. * HONGKONG* 2 black 4 chin. char.in centre
S 36 124 d 50x10 rectangle Full name SIEMSSEN & Co. 4.5 black serif
S a O 21.5 double circle Full name SIEMSSEN & Co  /  HONG KONG 2 black 1865 date in centre 186…
S b    x4.5 unframed Full name SIEMSSEN & Co. 4.5 purple serif
S 36A 36x21 oval Full name SUNSHING 5 red serif, outline letters
S 36B 30x20 double oval Full name TY SING / HONGKONG 3 violet Chinese Char on sides & in centre
S 36C double oval Full name STOLTERFOHT & …….. / * HONGKONG * blue empty center
S 37 33x21 double oval Full name VICTORIA HOTEL / DORABJEE & HIKGKHI 3 black empty centre, serif
S 37A 25x17 double oval Full name VOGEL & Co. * HONG KONG * [8] 2 black empty centre
S 38 IV-45      x9 unframed Full name PAYMENT / A.S. WATSON ….. 3 black
S 38A double oval Full name WING  ……… * HONG KONG * red Chinese char. In centre
S 38B 36x20 triple oval Full name WEI YUK. * GOUGH STREET * / HONG KONG [9] 2.5 violet
S 39 44x28 triple oval Full name YOKOHAMA SPECIE BANK   * HONGKONG * 2 violet date incentre
S a 141 c 55x32 double oval Full name THE YOKOHAMA SPECIE BANK / LIMITED / (DATE) / HONGKONG 3 violet date in centre, serif
S Type Type Size Frame   Marking Name D  Letters Dates          Remarks
    (Security Mark Height Color earliest  latest
cross ref.)
Group II: Initials on QV issues
S 1 1 11x10 unframed A.B./& co-.. Adamson Bell & Co. 4 black 1863 1874
S 2 20x12 rectangle B & S 6 red serif
S a 20x12 rectangle B & S 6 black serif
S b unframed B & S black serif
S c 11 e 14x9 oval B. & S. 4 violet serif
S d 20x12 rectangle B & S 6 blue serif
S 3 12 b 17x11 oval C & Co Carlowitz & Co. 6 blue serif
S a 12 b 17x11 oval C & Co Carlowitz & Co. 6 violet serif
S 3A 13 36x12 rectangle C. & Co 4 violet
S 4 30x13 unframed C B I A & Co/ CANCELLED Chartered Bank of India Australia & China 4 black semi-oval
S 5 24x10 unframed C.F.I.Co../ LIMd... China Fire Insurance Co. Lted 5 violet serif
S a 24x10 unframed C.F.I.Co../ LIMd... China Fire Insurance Co. Lted 5 red
S 6 20 b 19x3.5 unframed C.M.B. Chartered Mercantile Bank of India 3.5 violet 1875 1881 diagonal down
S a 20 21x7 unframed C.M.B. Chartered Mercantile Bank of India 7 purple diag. up or down,serif
S b 11x6.5 two lines CMB 3.5 violet
S 7 22 19x8 rectangle C N E P COMPTOIR NATIONAL D'ESCOMPTE de PARIS 4 violet
S 7A 28 19x6 unframed D.A.B.ooxxx Deutsche Asiatische Bank 6 blue 1890 Fiscal marking 00 followed by 3 digits
S 8 34 20x13 oval D.S.S./H David Sassoon 2.5 black
S 9 22x25 double rect. H  S / B  C HK & Shanghai Banking Corporation 4 violet 1888 1890 date in centre
S a 22x25 double rect. H  S / B  C HK & Shanghai Banking Corporation 4 red 1889 date in centre
S b 22x25 double rect. H  S / B  C HK & Shanghai Banking Corporation 4 blue 1890 date in centre
S c 55 a 19x19 square/circle H  S / B  C HK & Shanghai Banking Corporation 3 violet 1892 1904
S d 55 b 19x19 square/circle H  S / B  C HK & Shanghai Banking Corporation 3 blue 1892 1904
S e 19x19 square/circle H  S / B  C HK & Shanghai Banking Corporation 5 black 1892 1906
S f 55 h 19x4 unframed H.& S.B.C. HK & Shanghai Banking Corporation 4 blue
S 10 20x13 double oblong O.B.C. 5 black
S a 32x13 unframed CANCELLED/ O.B.C. 4.5 blue Cancelled in semi-circle
S 10A 48x30 double oval P & O S N Co. P. & O. S. N. C.…../  date  /  HONG KONG 4 red
S 11 29x16 oval W. H. B. 7 black serif
Group III: Perfins on QV issues (Holes)
S 1 1 A- 1 Perfins A K/& Co. Arnhold Karberg & Co. HK 5 46
S 1A 3 A- 3 Perfins ASW / &Co.Ld. A.S. Watson & Co. Ld. 5 75 1892 1895
1B B & Co..
S 2 16 C- 2 Perfins C&/Co. Carlowitz & Co. 5 34
S 3 17 C- 1 Perfins C&C/H Carlowitz & Co. 5 39
S 3A 19 D- 1 Perfins D.A. / B Deutsche Asiatische Bank 7 53 1901 1911
S 3B 25 E.S / & Co. Eduard Schellass & Co. 5.5 57 1894
S 4 33 f H-10 Perfins H&S/B.C HK & Shanghai Banking Corporation 5 60
S 5 34 a H-14 Perfins H.W / & Co Holliday Wise & Co. 5.5 61 QV
Group IV: Miscellaneous on QV issues
S 1 29x14 oblong 2 Chin. Characters Tat Cheung red 1888
S 2 26x13.5 oblong 2 Chin. Characters Tung Jarn red
S 3 circle seal black
S 4 rectangle several Chinese Char. Ah Ding red
S 5 unframed 2 Chin. Characters King Kee (King Company) red
Firm Markings on King Edward VII Revenue Stamps
S Type Type Size Frame   Marking Name D  Letters Dates          Remarks
    (Security Mark Height Color earliest  latest
cross ref.)
Group I: Full Name on KE issues
S 29x20 triple oval Full name BARRETTO & Co, * HONGKONG * 2 violet empty centre
S Full name FUNG TANK KEE * HONG KONG *
S 45x26 double oval Full name HONGKONG & SHANGHAI /BANKING CORPORATION/ HONGKONG 3 blue dents on oval
S 45x26 double oval Full name HONGKONG & SHANGHAI /BANKING CORPORATION/ HONGKONG 3 violet dents on oval
S 25x15.5 double oval Full name HONGKONG & SHANGHAI /BANKING CORPORATION/ HONGKONG 1 violet
S O 22 triple circle Full name INTERNATIONAL BANKING CORPORATION / HONGKONG 1.5 violet
S 39x24 triple circle Full name MELCHERS & Co. 2.5 violet dents on oval
S 22.5x16 triple oval Full name NETHERLANDS / HONGKONG / o TRADING SOCIETY o 1 violet serif
S 40x23 triple oval Full name NEDERLANDSCHE HANDELS MAATSCHAPPIJ / * HONGKONG * 2 violet empty centre
S         x15 unframed Full name Pay to the NEDERLANDSCHE HANDELS / MAATSCHAPPIJ / Hongkong. 2 violet
unframed Full name ..PAYMENT  A.S. WATSON 3 violet
Group II: Initials on KE issues
O 28 circle D. B. David, Borg & Co. , Ltd 16 violet
Group III: Perfins on KE issues
No record as yet
Firm Markings on King George V Revenue Stamps
S Type Type Size Frame   Marking Name D  Letters Dates          Remarks
    (Security Mark Height Color earliest  latest
cross ref.)
Group I: Full name on KGV issues
S O 29 triple circle Full name J. M. ALVES & Co. 3 violet empty centre, 4 Chin. Char. At bottom
S 40x25 triple oval Full name AMERICAN EXPRESS Co. * HONGKONG * 3 violet pearls, serif
S 60x30 triple oval Full name ASIA BANKING CO….. / * HONG KONG * 2 violet empty centre
S 35x24 triple oval Full name THE BANK OF CANTON LTD  * HONGKONG. * 3 violet date or name in centre
S 38x19 triple oval Full name Banque Belge pour l'Etranger / *Hong Kong * 1.5 violet empty centre
S O 14 triple circle Full name BANQUE INDUSTRIELLE DE CHINE  * HONGKONG * 1 violet empty centre
S 44x26 double oval Full name BANQUE De L'INDO-CHINE * HONG-KONG * 3 violet empty centre
S 40x20 double oval Full name BANQUE De L'INDO-CHINE * HONG-KONG * 2 violet empty centre
S     x14 lines Full name BANQUE De L'INDOCHINE * HONG KONG * 2.5 red inside two horizontal lines
S 40X19 triple circle Full name BOTELHO …… /  * HONGKONG * 2.5 violet Chinese Char. In centre
S 30X24 horseshoe Full name BOTELHO …… /   HONGKONG 2 violet
S O 35 triple circle Full name BUTTERFIELD & SWIRE   *  HONGKONG  * 2 violet empty centre
S 41x25 triple oval Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA  / * HONGKONG * 2.5 violet empty centre
S 62x15 unframed Full name CHARTERED BANK OF INDIA / AUSTRALIA & CHINA  / HONGKONG. 2 violet
S 48x31 triple oval Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA  / * HONGKONG * 3 violet ...d by Royal Charter 19??’ around the top of the centre.
42x3 unframed Full name CROUCHER & CO. 3
S 50x33 triple oval Full name AUSTRALIA & CHINA * HONGKONG * (Bis, plus date in centre) 2 violet Chartered Bank marking
S 38x25 triple circle Full name THE CHINA & SOUTH SEA BANK LTD  * HONGKONG * 2 violet empty centre
S 31x22 triple oval Full name CHE BROS. &               *  HONGKONG  * 2 violet chin. char. in centre
S 31x4 unframed Full name FUNG TANG 4 violet
S 42x29 triple oval Full name FUNG TANG / *HONG KONG * 2.5 violet Chinese Char. In centre
S 40x25 triple oval Full name GIBB LIVINGSTON & CO. LTD.   * HONG KONG * 4 violet empty centre
S 34x22 double oval Full name GILMAN & CO., LTD. * HONGKONG. * 2 violet empty centre
S 24x double oval Full name HONGKONG & SHANGHAI / HONGKONG / * BANKING CORPORATION * 1.5 blue HK in centre top
S 54x32 triple oval Full name HONGKONG & SHANGHAI / HONGKONG / * BANKING CORPORATION * 2.5 violet date in centre
S 44x28 triple oval Full name HONGKONG & SHANGHAI / HONGKONG / * BANKING CORPORATION * 3.5 red HK in centre top
S 41x28 triple oval Full name HONGKONG & SHANGHAI / OUTWARD BILLS/ DEPARTMENT / * BANKING CORPORATION * 2.5 violet HK in centre top
S 40x30 triple oval Full name HONGKONG AND SHANGHAI / HONGKONG /……./ * BANKING CORPORATION * 2 violet date in centre
S unframed Full name W. G. HUMPHREYS & Co.
S 50x26 triple oval Full name JARDINE MATHESON …. /  date /  ..OPERT... 2.5 violet pearls on outer frame
S 46x30 triple oval Full name THE MERCANTILE BANK OF INDIA LD. / HONGKONG. 3 violet empty centre
S triple oval Full name NATIONAL CITY BANK OF NEW YORK *  /  HONGKONG 2 violet HK in centre
S O 30 triple circle Full name The National Commercial & Savings Bank, Ltd. H.K. 2 violet 4 Chinese Char. In centre
S 98 33x21 triple oval Full name NEDERLANDSCHE HANDEL MAASCHAYL   * HONGKONG * 2 purple
S 31x24 triple circle Full name NED. IND. HANDELSBANK N.V. * GEV. TE A'DAM  / HONGKONG 1.5 violet empty centre
S O 26 triple circle Full name L. M. DA ROCHA  & … 1.5 violet empty centre
S O25 triple circle Full name RUSSO ASIATIC BANK * HONGKONG * 2 violet
S 33x21 triple oval Full name The Shanghai Commercial & Savings Bank, Ltd. * 1 violet empty centre
S 124b 37x23 double oval Full name SIEMSSEN & Co.  *  HONGKONG  *  2.5 purple empty centre
S 124i 35x25 double circle Full name SIEMSSEN & Co.  *  HONGKONG  *  2 violet
S 34x22 double oval Full name THOS. COOK & SON / HONG-KONG / (BANKERS) . LTD. 2 violet HK in centre
S 38x25 double oval Full name THE YOKOHAMA SPECIE BANK LTD. / IMPORT DPT / HONGKONG 2 violet Import Dpt in centre
S double oval Full name SIEMSEN
S double oval Full name CARLOWITZ
Group II: Initials on KGV issues
S 33x3 unframed J.M. & Co., Ld. Jardine, Matheson & Co. 3 violet serif
S 31x16 rectangle N.C.B. OF N.Y. National City Bank of New York 2 violet date and HONGKONG
Group III: Perfins on KGV issues (Holes)
S 8A Perfins B C L Bank of Canton Limited 8 39 HK KGV
S 14 Perfins BEA The Bank of East Asia, Ltd. 5 33 HK 1922
S 18 Perfins C/BK/I Chartered Bank of India, Australia & China 5.5 38
S 17 Perfins C&C / H Carlowitz & Co. 5 39 HK 1900
S 18B Perfins C. /S.S. /B. The China & South Sea Bank Ltd. HK 6 42 HK KGV
S 33 f Perfins H&S/B.C HK & Shanghai Banking Corporation 5 60 HK 1871
S 33 g Perfins H&S/B.C HK & Shanghai Banking Corporation 6 57 HK 1907
S 33 j Perfins H S / B C HK & Shanghai Banking Corporation 6 43 Amoy 1918
S 35 Perfins I B C International Banking Corporation HK 6.5 26 HK 1912
S 48 Perfins N.C./B./N.Y. National City Bank of New York 7 54 HK QV
S 49 Perfins O.C.B.C. Overseas China Banking Corporation 8 44 HK KE
S 51 Perfins P&O/B.C Peninsula & Oriental Banking Corp 5 56 HK 1928
S 55A Perfins S.C.S.B. Shanghai Commercial & Savings Bank Ltd. 7 49 HK
S 61 Perfins UT / Co Union Trading Co 5 29 HK 1918
S 66 Perfins Y S / B Yokohama Specie Bank
Firm Markings on King George VI Revenue Stamps
S Type Type Size Frame   Marking Name D  Letters Dates          Remarks
    (Security Mark Height Color earliest  latest
cross ref.)
Group I: Full name on KGVI issues
Not yet researched
Group II: Initials on KGVI issues
Not yet researched
Group III: Perfins on KGVI issues (Holes)
S 8 B Perfins BK.OF/COM. Bank of Commerce (or rather BANK OF COMMUNICATIONS, LIMITED ?) 12 76 KGV
S 14 B- 6 Perfins BEA The Bank of East Asia, Ltd. 5 33 HK 1922
S 18 C- 05 Perfins C/BK/I Chartered Bank of India 5.5 38
S 18 A Perfins CHASE BANK Chase Bank (Probably short from THE CHASE NATIONAL BANK) 12 96
S 18 B Perfins C. / S.S. / B. The China & South Sea Bank Ltd. HK
S 48 N- 2 Perfins N.C./B./N.Y. National City Bank of New York 7 54 HK QV
S 49 Perfins O.C.B.C. Oversea-Chinese Banking Corporation, Limited 8 44 HK KE
S 55 A Perfins S.C.S.B. Shanghai Commercial & Savings Bank Ltd. 7 49 HK
Firm Markings on Revenue Numeral Stamps
Group I: Full name on numeral issues
Not yet researched
Group II: Initials on numeral issues
Not yet researched
S 15x9 oval D.M.L. Dodwell Motors Ltd.,  3 violet 1948
Group III: Perfins on numeral issues (Holes)
Not yet researched
S 40 L C Lane Crowford HK
S 27 G& / Co. Gilman & Co. Ltd.
S 33f H&S / B.C HK & Shanghai Banking Corporation

[1]
There is information on this firm and I have sourced the following from a research article belonging to the Hong Kong University, titled "The German Speaking Community in Hong Kong 1846 - 1918" written by Carl T. Smith. I think the article was written in the mid-1980s and  Carl Smith had made use of information sourced from the Hong Kong Public Records Office.This is what he had to say about the company:
 
"Adolph Bourjau and Carl Albert Hubener were authorized to sign for L.E. Lebert and Oxford and Co. at Canton in 1858, but by the next year they were in business in Hong Kong under their own name ( Friends of China 18 March 1858, 31 May 1859). They were mentioned as emigrant agents in 1866 (Daily Press 1 November 1866). Mr. Bourjau continued as a senior partner until his death on 14 February 1873 ( Daily Press 5 April 1873).
 
Arthur Booth was a partner in 1862/3 and Oscar Booth from 1866 to 1869. Earnest Behre was the managing partner in Shanghai in the 1860s. Hermann Emil Hubener was admitted a partner in 1868. In 1861 Behre, Emil Hubener and A. Booth were assistants in the firm. Frederick Clause, another assistant, subsequently became a partner but left the firm in 1871 (Daily Press 2 January 1872), Gustav Adolph Wieler and his brother Oscar were assistants in 1866. Gustav became a partner in 1873. After the closure of the Bourjau, Huberer & Co, the two brothers formed the firm of Wieler and Co. It subsequently merged with Sander & Co. to become Sander, Wieler and Co."
 
Frank
[2]
operating in Hong Kong circa 1845 as Ship Chandlers and Storekeepers.
Adam Williamson
[3]
"Hong Kong’s oldest surviving bank. The Chartered Bank of India, Australia and China, which is the forerunner of the present-day Standard Chartered Bank, was incorporated in London and granted a royal charter in 1853 and began operation in 1857.  Its Hong Kong Branch was set up in 1859 and issued its own notes on 1862. With the opening of the Suez Canal in 1869 and the extension of the telegraph to China in 1871, Chartered was well placed to expand and develop its business. During the second half of the 19th century, branches were opened in many centres in India and the Far East. It merged with the Standard Bank of South Africa in 1969, and became the Standard Chartered Bank Limited."


Frank
[4]

The COMPTOIR D'ESCOMPTE de PARIS, that I could very freely translate as "Counter where to trade financial notes" is in fact the COMPTOIR NATIONAL D'ESCOMPTE de PARIS (CNEP). It is indeed a bank that was created in 1848. It opened an agency in Shanghai in 1860.
It became the BNP (Banque Nationale de Paris) by merger with other banks in 1966.
Philippe

"To make credit more readily accessible in a lagging economy, the French governement created the Comptoir National d’Escompte de Paris in 1848. It soon became the leading French commercial deposit bank, setting up branches to challenge the English colonial reach in Calcutta, Bombay, Shanghai and London. A branch was opened in Shanghai in 1848. This was three years after the Indian-based Oriental Banking Corporation had become the first British bank in the field. Reorganized in 1862, the Comptoir was the only bank, foreign or Chinese, seriously to challenge the British monopoly of exchange banking in China until 1889."

Frank
[5]
"On 3 March, 1886, The Hongkong Hotel Company was incorporated with limited liability. The board consisted of Douglas Lapraik, a Scotsman whose former home is now University Hall; Englishman C H M Bosman, a director of the Hong Kong and Whampoa Dock Company; and German national Baron Gustav van Overbeck, Consul for Prussia and Austria in Hong Kong, who became the first chairman. The company was financed by the Hong Kong branch of the Bank of Paris. The hotel had a modest beginning, in 1868, as a three-storey building on the site previously owned by Dent & Co and stood prominently on the waterfront (the Praya) on the corner of Pedder Street.  In 1890-92 it was totally renovated and had three storeys added. The six-storey Hongkong Hotel boasted of numerous bedrooms and was known then as the finest hotel in Hong Kong at the time. The Hongkong Hotel Company acquired the Oriental Hotel and adjoining building, Keying and Marine House in Pedder Street."

Frank
[6]
The firm is mentioned in Dr. Solomon Bard's book: Traders of Hong Kong: Some Foreign Merchant Houses, 1841 - 1899. On page 74 of the publication, it mentoned, " The firm of Norton, Lyall & Co was first formed in 1871 by Robert Lyall and Edward Norton, and failed in 1875 during a depression. It was then re-organized as Norton & Co. trading at Duddell Street and later on at Queen's Road. It was still trading in the 1890s, but seems to have failed once more about the turn of the century"
 
Frank
 
[7]
Background information on this German firm: The firm was founded by William Charles Engelbrecht von Pustau who advertised in the Friends of China newspaper that on 1 Jan 1846, he would commence trading in Hong Kong and Canton under the name of William Pustau and Company. In 1848, the company was appointed agent for the Austrian Lloyd Steam Navigation Co. The firm failed in 1878, caused by over extension into real estate. Two sons of the founder members became partners and took over some of the firm's former businesses, trading under the new name of Reuter, Brockelmann & Co.
 
Frank

[8]
"Frederick William Hagedom began his business career in Hong Kong in 1864 as an assistant in the firm of Hesse, Ehlers & Co. In July 1865, he and Richard H. Radecker became partners. He continued the business when Mr. Radecker left the firm in 1867. Hagedom & Co took on two new partners in 1868 and the name of the firm was changed to Vogel, Hagedom & Co. The new partners were Emil Vogel and Heinrich Kirchhoff. Emil Ernest William Vogel had previously been an assistant in the large American firm of Russell & Co. In 1877, Mr Hagedom retired from the company (DP 3 Sept 1877). After Mr Hagedom and Mr Vogel dissolved their partnership, Vogel continued in business as Vogel & Co until he left Hong Kong in 1881/82. About the year 1883 Vogel and Co ceased doing business in Hong Kong."

 
Frank
[9]
"The Honorable Wei Luk was the fourth Chinese to serve on the Legislative Council. He had another name Wei Bo-shan and Po Shan Road is named after him. He was born in Hong Kong in 1849 of a wealthy family, his father, Wei Kwong, being compradore to the Hong Kong branch of the Chartered Mercantile Bank of India, London and China (now the Mercantile Bank Ltd.). After many years of Chinese studies under private tutors, he entered the Government Central School. In 1867, at the age of 18, he proceeded to England to attend the Leicester Stoneygate School. In 1868 he went to Scotland and studied for four years at the Dollar Institution. After a European tour, he returned to Hong Kong in 1872 and then worked in China for a short period. When his father died in 1879 he succeeded him as compradore to the bank. He was a very public-spirited citizen, well known for his charming manners and pleasant personality. In 1880 he was elected a director of the Tung Wah Hospital and in 1887 became its Chairman. He was appointed a Justice of the Peace in 1883. In 1996 was appointed as the Chinese Unofficial Member of the Legislative Council. He was also one of the early Chinese Freemasons."


Frank