Philatelic Study Group:
Hong Kong Firm Markings on Hong Kong Revenue Stamps
Compilation by Philippe Orsetti
First publication August 25, 2001, 5th revision as of January 31, 2008.
 An S in the first column (S) indicates that a scan of this marking is displayed on the website.
Firm Markings on Queen Victoria Revenue Stamps
S  Type    Type Size Frame   Marking Name       Letters          Dates          Remarks
    (Sec. 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 2 blue empty centre
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 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 b O 25 double circle Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA / HONGKONG 2 red
S c 23 42x26 double oval Full name CHARTERED BANK OF INDIA * AUSTRALIA & CHINA * HONG KONG 3 violet HK across centre
c1 42x26 double oval Full name CHARTERED BANK OF INDIA * AUSTRALIA & CHINA * HONG KONG 3 black HK across centre
S c2 42x26 double oval Full name CHARTERED BANK OF INDIA * AUSTRALIA & CHINA * HONG KONG 3 blue HK across centre
S d 29x21 double oval Full name CHARTERED BANK OF INDIA AUSTRALIA & CHINA / HONGKONG 2 red
S e 41x25 triple oval Full name CHARTERED BANK OF INDIA / * AUSTRALIA & CHINA * / HONGKONG 2 purple HK across 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 CHARTERED INSURANCE Co LIMITED 2 black In a shield with Chin Char.
S 9B shield Full name CHINA TRADERS INSURANCE C0. LIMITED * black In a shield with Chin Char.in centre
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 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 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 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 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 violet 1886 1889 serif, spikes
S a 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 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 20 29x21 belt Full name HONGKONG & WHAMPOA DOCK CO. LIMITED 1.5 blue 1869 1871 belt frame
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
23 O 29 double circle Full name LANDSTEIN & Co.   * CANCELLED  * 3 blue 1872 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
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 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 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 * 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 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 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 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
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 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/ CANCELED Chartered Bank of India Australia & China 4 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 Tai Cheung red 1888
S 2 26x13.5 oblong 2 Chin. Characters Tung Jarn red
S 3 circle seal black
Firm Markings on King Edward VII Revenue Stamps
  Type      Type Size Frame   Marking Name       Letters          Dates          Remarks
    (Sec. 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 Tang Kee
S 45x26 double oval Full name HK & Shanghai/Banking Corporation / HK 3 blue dents on oval
S 45x26 double oval Full name HK & Shanghai/Banking Corporation / HK 3 violet dents on oval
S 25x15.5 double oval Full name HK & Shanghai/ HK /Banking Corporation 1 violet
S O 22 triple circle Full name International Banking Corporation / HK 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         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
  Type      Type Size Frame   Marking Name       Letters          Dates          Remarks
    (Sec. 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 …… /