Issued in 1945 during the British Military Administration in Hong Kong, these revenue stamps belong to the scarce B.O.F.E. (British Offices of Finance & Economics) overprint series, applied to standard Hong Kong stamp duty revenues in the immediate aftermath of World War II. The present lot offers two distinct values: 10 cents (yellow and blue) and 1 dollar (red and violet), each bearing the bold black “B.O.F.E.” overprint. Printed by typography and perforated 14, these stamps reflect the urgency and necessity of re-establishing financial administration in Hong Kong under British control. The designs feature the profile of Queen Victoria within an ornate frame, combined with bilingual inscriptions in English and Chinese, highlighting Hong Kong’s unique colonial and cultural intersection. Scarce and highly collectible, these issues are sought after both for their historical wartime context and their philatelic rarity. Comparable examples from specialized sales underscore the desirability of complete or high-grade specimens from this series. Estimate "$30– 50". Condition: Fine used examples with visible cancellations, intact perforations, and clean reverses with original gum traces.