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Private Revenue Perfins of Victoria

An Elsmore Coath production

The authors would welcome your comments additions or input into this work

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S

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S&A.a

User: Swallow & Ariell

Biscuit Factory

Address: 60 Stokes St, Pt Melbourne, VIC

Revenue Use:

1911 Series 1d, 3d, 6d

1915 Series 2d

Rarity Scale:

 

1911 Series 1d R4, 3d R4, 6d R4

 

1915 Series 2d R4

Background:

Device: Single Die

Related Patterns: S/&A.b

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S/&A.b

User: Swallow & Ariell

Biscuit Factory

Address: 60 Stokes St, Pt Melbourne, VIC

Revenue Use:

1911 Series 1d,

Rarity Scale:

 

1911 Series 1d R4

Background:

Device: Single Die

Related Patterns: S&A.a

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SB.a

User: Sargood Bros

Warehousemen

Address: 24-26 York St, Melbourne, VIC

Revenue Use:

1902 Series 1d

1915 Series 2d

Rarity Scale:

 

1911 Series 1d R4

 

1915 Series 2d R4

Background:

Device: Single Die

Related Patterns: VIC: SB.a

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SB.b

User: Sargood Bros

Warehousemen

Address: 24-26 York St, Melbourne, VIC

Revenue Use:

1902 Series 1d

1915 Series 2d

Rarity Scale:

 

1902 Series 1d R4

 

1915 Series 2d R4

Background:

Device: Single Die

Related Patterns: VIC: SB.b

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S.B.N..a

   

User: Sargood, Butler & Nichol

Warehousemen

Address: 240-248 Flinders St, Melbourne, VIC

Revenue Use: 

1884 Duty Stamp Series 1d (brown), 1/-, 2/-

1886-1899 Series, inscribed 'STAMP DUTY' 1d (green)

Rarity Scale:

 

1884 Duty Stamp Series 1d R4, 1/- R4, 2/- R4

 

1886-1899 Series 1d R4

Railway Use: 

1882 issue 8d

Railway Scale:

 

1882 issue 8d R4

Background:

[Excerpt from the Victoria Government Gazette, dated August 29,1906.]

Notice of Dissolution of Partnership.

The partnership business carried on by Henry Butler, JL Robert Nichol, Frederick George Sargood, and Alfred Herbert Sargood, as Warehousemen, in the Commonwealth of Australia, and in London, under the style of "SARGOOD, BUTLER, NICHOL, AND EWEN," having expired by effluxion of time, and Messrs. Henry Butler and Robert Nichol having retired from the business as from the thirty-first day of July, 1906, Messrs. Frederick George Sargood and Alfred Herbert Sargood will carry on business at the premises occupied by the late firm under the style of " Sargood Brothers," and receive and pay all monies due to and by the late firm.—

Dated this 27th day of August, 1906.

H. BUTLER. R. NICHOL.

Device: Single Die

Related Patterns: VIC: SB.a SB.B

See S in section 2 Security Overprints

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SC/&C.a

User: Sidney Cooke & Co(unconfirmed)

Importers of Printers

Address: 330-332 Flinders Lane, Melbourne, VIC

Revenue Use: 

1886-1899 Series, inscribed 'STAMP DUTY' 1d (shades)

Rarity Scale:

 

1886-1899 Series 1d R4

Background:

Device: Single Die

Related Patterns: SC/&Co.a

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SC/&Co.a

User: Sidney Cooke & Co(unconfirmed)

Importers of Printers

Address: 330-332 Flinders Lane, Melbourne, VIC

Revenue Use: 

1886-1899 Series, inscribed 'STAMP DUTY' 1d (shades)

Rarity Scale:

 

1886-1899 Series 1d R4

Background:

Device: Single Die

Related Patterns: SC/&C.a

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SC/&Co.b

User: Sidney Cooke & Co(unconfirmed)

Importers of Printers

Address: 330-332 Flinders Lane, Melbourne, VIC

Revenue Use: 

1886-1899 Series, inscribed 'STAMP DUTY' 1d (shades)

Rarity Scale:

 

1886-1899 Series 1d R4

Background:

Device: Single Die

Related Patterns: SC/&C.a

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SC/&S.a

User: S Cohen & Sons

Hardware Merchants

Address: St, Melbourne, VIC

Revenue Use: 

1886-1899 Series, inscribed 'STAMP DUTY' 1d

Rarity Scale:

 

1886-1899 Series 1d R4

Background:

Device: Single Die

Related Patterns: Nil

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SG.a

User: Sargood, Gardiner Pty Ltd

Warehousemen

Address: 61-73 Flinders Lane, Melbourne, VIC

Revenue Use:

1915 Series: 2d

Rarity Scale:

 

1915 Series 2d R4

Background: William Gardiner and Co were warehousemen and they were headquartered in a substantial building in York Street, Sydney. The building had 8 floors with large internal lifts and two street frontages, and the company also held an adjoining property in Clarence Street. In addition they had a buying office in London and offices and representatives in Brisbane, Newcastle, West Maitland and the Pacific Islands.

In December 1926 they amalgamated with fellow soft goods company, and perfin user, Sargood Brothers to form Sargoods Gardiner Pty. Ltd. The 71 York Street property was sold and the new company moved into a building that Sargoods had in construction at 24–26 York Street.

Device: This device was located in their Melbourne office and was a single head device.

William Gardiner and Co applied to the Post Office in NSW to use perforated stamps in 1888 but patterns from this the earliest of the W Gardiner devices are not seen until 1894.

William Gardiner and Co used a range of small devices in there Sydney offices and warehouse and all of these are found on both postage and revenue stamps. These are dealt with in detail in the NSW section. Only this pattern WG&CO is also found used in Brisbane where it is found only on revenue stamps of Queensland.

It is difficult to say with any certainty what happened with this device and how it came to be used on revenue stamps of both New South Wales and Queensland. Most likely the device moved from the Sydney office and was relocated up to Brisbane. We have noticed that the device was used between 1894 and about 1900 + (approx) in NSW. Late use in NSW shows some missing pins and it is notable that the strikes on Queensland stamps are much clearer. Also it seems that the set of fairly fine pins were replaced by slightly thicker pins at the same time that the device moved to Brisbane.

The NSW WG/&/COLD.a and WG/&/COLD.b devices are found used from very early in the 20th Century about 1901 for WG/&/COLD.a and a few years later for WG/&/COLD.b. These may have been sourced as replacements for the WG&CO device when it moved to Brisbane. On the balance of probabilities the authors believe that the WG&CO device was moved from Sydney to Brisbane in the early1900's.

Related Patterns: Refer to other William Gardiner and Co patterns in:

NSW: WG/CO.a  WG&CO.a  WG/&/COLD.a  WG/&/COLD.b

QLD: W.G&Co.a

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ST/Co.a

User: S T/Co (Unknown)

Address: St, Melbourne, VIC

Revenue Use:

1911 Series 6d

Rarity Scale:

 

1911 Series 6d R4

Background:

Device: Single Die

Related Patterns: Nil

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