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"Inland Revenue" Overprint

Inland Revenue Overprint
One rupee denomination of 1898 - 1902 overprinted "Inland Revenue".

The one rupee denomination of Uganda's 1898 - 1902 definitive is supposed to be "ultramarine" in colour according to Scott's Standard Postage Stamp Catalogue and "blue" according to British Commonwealth Revenues which lists this variety overprinted "Inland Revenue". The grey variety of the stamp is most likely and example of a "changeling". L.N. Williams, in Fundamentals of Philately, defines a "changeling" as "a stamp of which the color has undergone a permanent change to another color range since printing because one constituent or more of the ink has been dissolved, either fortuitously or otherwise. Such color changelings occur either by exposure to light or because the stamp has been placed in a liquid or subjected to certain fumes or heat." Williams notes that "changelings" are sometimes also refered to as "chemicals" (599-600).


British Commonwealth Revenues. York: J. Barefoot Ltd., 2000.

"Uganda." Standard Postage Stamp Catalogue. 1997.

Williams, L.N. Fundamentals of Philately. State College, Penn.: American Philatelic Society, 1990.



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