This impressive vertical pair of Hong Kong $5 revenue stamps, issued in 1939, features the bold black “B OF E” (Bank of England) overprint applied to the original Stamp Duty issue. Printed by typography in purple and blue on unwatermarked paper, each stamp depicts a left-facing portrait of King George VI framed by the bilingual inscriptions “HONGKONG” and “STAMP DUTY,” accompanied by the denomination in both English and Chinese characters. The overprint, denoting special fiscal use, enhances its historical and philatelic significance as it reflects British colonial financial administration in Hong Kong during the pre-war years. Such revenue issues were used for high-value financial transactions, estate duties, and other official purposes. Pairs of this issue, particularly in attractive condition, are much scarcer than singles and highly sought after by collectors of British Commonwealth revenues. Comparable examples of $5 overprinted duties have achieved strong results in recent auctions, underlining the desirability of this rare fiscal multiple. Estimate "$45 – 60".
Condition: Very fine used pair with neat fiscal cancellation, fresh colors, intact perforations, and clean reverse.