New Zealand Company Perfins by Dave Elsmore

ISSN 1836-0084

A Specialised Guide to

New Zealand Company Perfins

A Guide to Collecting New Zealand Perfins, covering every perfin pattern recorded to date.

Additionally there is A Guide to Collecting Commercial Security Overprints.

This work is from a series of online catalogues to help the collector and dealer alike.

For more in depth information please contact: David Coath

With Special thanks to Stephen Jones, Andrew Murley & David Warren of New Zealand

This FREE online catalogue is courtesy of ozrevenues.com

This is a Catalogue only.

Nothing is for sale from these pages. It is purely to help guide you to better collecting.

We would welcome any comments to improve the pages

VOCo : Vacuum Oil Company

CONTENTS

Section One : Company Initials A-W. Including recorded Suspect and Bogus patterns

Section Two : Security Punch Holes

Section Three : DUTY PAID inc Date, Kodak etc

Section Four : Other Countries

Section Five : NZ Exhibitions and Philatelic Clubs

Section Six : Security Overprints (NZ & GB)

History

Acknowledgments

This is the Latest Full Update January 2026
Last Full Update - Samuel 1992

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Pattern List from D. Dell

The below patterns are not to scale.

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SECTION ONE

Company Initials A-W

Most patterns in Section One can be found with 'mirror and or double strikes'
including any of the 8 positions shown below

VO/Co. upright and sideways

Numbering is 90% in line with Samuel except where bracketed with 'S' this denotes the Samuel number that differs from the authors, e.g [S30] in case you are cross referencing.

Section One Rarity Rating

{R3} 01-05 : {R2} 6-20 : {R1} 20-50 : i.e {R2} after business name.

Those without a rating are common to very common.

Revenue use appears to be scarcer than postal use.

The below patterns are not to scale.

A.C/&S :: Archibald Clark and Sons Ltd, Auckland. From 1885-06. (see Security Overprint below)

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A.W.F. :: The Australian Widows' Fund Life Assurance Society Ltd, Wellington, 1900-10.

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B.E.T/Co LD :: Unknown. Wellington 1908-09. {R2}

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B.G./E.C. :: British General Electric Company Ltd, Wellington. 1915-20.

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C&G :: Cuff and Graham, Christchurch. 1885-1911.

05a

C&G :: Cuff and Graham, Christchurch. c1889-1909. {R3}
(from 1895 'Proprietors Ltd')

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DB/&/Co. :: D. Benjamin and Company, Dunedin. 1897-98. {R1}

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07
Variant: broken 'B' from 1901, right copy

DB/&Co :: D. Benjamin and Company, Dunedin. Second punch, 1898-09.

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D.I.C :: Drapery and General Importing Company of N.Z. Ltd, Wellington. c1891. {R3}

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For 09 see Suspect patterns below

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EWM/W :: E.W. Mills and Co Ltd, Wellington. 1903-1916. Also recorded on Railway Parcel Stamps.

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F.B./LD. :: Friedlander Brothers Ltd, Ashburton. 1901-07. Late damage - no stop after "B.".

Also see in Section Six.

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GNB/LD. :: Great Northern Breweries Ltd, Auckland. 1901-03.

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12a (S51)

H/&Co Unknown {R3}

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HB :: Henry Berry and Co Ltd, Christchurch. 1903-06.

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HD/&Co. :: Hyam Davis & Co., Helson (Unconfirmed). {R1}

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HMC/&/Co. :: H.M. Chisholm and Co Ltd, Auckland. 1908-1911. {R2}

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J Nathan / & Co. :: J. Nathan & Company Ltd, Wellington. 1885-86 {R3}

Hard to see but its in the middle of 4/- only.

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17
(Pattern is Inverted)

K :: Kodak (Australasia) Pty Ltd, Wellington. 1924-27. Complete pattern found on postal and Railway Parcel Stamps. {R1}

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(S18)

See 'Bogus Patterns' Section below.
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19 (S20)

M.B/N.Z. :: Unknown. c1908 {R3}

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20 (S19)

M&C/LTD.. :: Milne and Choyce Ltd, Auckland. 1928-42.
99% Fiscal use {R2}
1% Postal use {R3}

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M/G/M :: Metro Goldwyn-Mayer (N.Z.) Ltd, Wellington. 1929-48. Also recorded on Railway Parcel Stamps.

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MLS :: Macky Logan Steen and Company, Auckland. 1890-93. {R2}

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N :: Chrystall and Company, Christchurch. 1903-09.

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24
Missing pin 'N' right copy

N.Z.F :: New Zealand Farmers' Co-operative Association of Canterbury Ltd, Christchurch. 1889-06.

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N.Z./I Co. :: The New Zealand Insurance Company Ltd, Auckland. 1885-91. {R2}

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25a

N.Z./I. C :: The New Zealand Insurance Company Ltd, Auckland. {R3}

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R.G./N. :: Ross and Glendining Ltd, Napier. 1906-25.

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R.G./W. :: Ross and Glendining Ltd.

Wellington 1904-22.

Wanganui 1908-26.

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28 [S29]

RI :: Royal Insurance Co Ltd, Christchurch. A conversion of the RI/Co punch (below). 1952-57. {R2}

(Note Samuel Pf.29 shows an incorrect graphic)

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29 [S28]

RI/Co ::Royal Insurance Co Ltd, Christchurch. 1922-50.

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RI/Co/LD. :: Royal Insurance Company Ltd.

Similar perfin machines were used in the below towns identified by the postmarks only.

Auckland 1912-37.

Dunedin 1916-35.

Hastings 1939-46.

Invercargill 1939-48.

Levin 1936.

Wellington 1911-38 George Jeffery and Company Ltd, of 252 Lambton Quay, Wellington, obtained stocks of stamps and perforated them as required by the insurance company.

30a

Foot of 'L' missing.

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31 (S34)

SB./I.Co. :: South British Insurance Co. Ltd, Auckland (Unconfirmed). 1883-84 {R2}

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32 (S31)

S/& Co/LTD.. :: Sharland & Co. Ltd, Auckland. 1906-08. {R2}

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33 (S35)

SE&Co. :: Unknown. 1900. {R3}

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34 (S32)

S&S :: Smith and Smith Ltd, Dunedin. 1901-08.

Latter day strikes on plain paper have been recorded produced by a local stamp club. See section five.

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35 (S33) (double)

S&S/W :: Smith and Smith Ltd, Wellington. 1904-09.

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S.S.E. :: Sargood, Son and Ewen Ltd, Dunedin. 1882-1901.

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USSCo :: The Union Steam Ship Company of New Zealand Ltd, Dunedin. 1907-18.

In 1922 The 8 die Perforator was transferred to their Wellington Office.

Latter day strikes by stamp club. See section five.

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VOCo. :: Vacuum Oil Company at various centers throughout New Zealand.

1902 'VOCo.' was authorised for use at Auckland, Christchurch, Dunedin, Invercargill, and Wellington offices.

Wellington/Auckland 1903-1910.

Christchurch 1920-25

Trentham 1924

High volume usage caused stress on the perforator resulting in pin loss.

39a-d. Recorded used Wellington and Auckland 1907-10

39f. After a refurbishment this pattern is recorded used at Christchurch 1920-25.

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VO/CO :: Vacuum Oil Company Ltd, Wellington. 1921-23. {R1}

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VO/CO :: Vacuum Oil Company Ltd, Wellington. {R2}

Wellington 1921-22.

Gisborne 1922.

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VOCo :: Vacuum Oil Company Ltd, Wellington.

Wellington 1923-47.

Port Ahuriri Napier, 1938.

High volume usage caused stress on the perforator resulting in pin loss.

41a 41b

41 a & b.

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VOCo :: Vacuum Oil Company Ltd, Christchurch. 1929-40.

Oamaru 1934.

Timaru 1935.

Waipukurau 1940.

Lyttelton 1947.

High volume usage caused stress on the perforator resulting in pin loss.

42 b-d

43b-d. Various missing pins found postmarked Gisbourne, Greymouth, Dunedin, Hastings, Waipukurau.

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VO/CO. :: Vacuum Oil Company Ltd, Dunedin.

Dunedin 1913-28.

Invercargill 1940.

Oamaru 1946.

Gore 1947.

High volume usage caused stress on the perforator resulting in pin loss.

Small & large holes due to multiple sheet punch

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VO/CO. :: Vacuum Oil Company Ltd, Auckland. {R1}

Dunedin 1921.

Gisborne 1923-c25.

Auckland c1930.

Gore 1932.

Rotorua 1935.

Whangarei 1946.

Frankton 1946.

Invercargill.

Wangaratta.

Wellington.

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W&T/LD :: Whitcombe and Tombs Ltd, Christchurch, Dunedin, and Wellington. 1902-06.

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W&T/W :: Whitcombe and Tombs Ltd, Wellington. 1907-35.

Napier 1910.

Christchurch 1924.

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W/McA :: Auckland. Unknown. {R3}

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48 [7mm]

W.T :: Whitcombe and Tombs Ltd, Christchurch.

Three periods of use have been identified viz:

Christchurch 1889-94.

Christchurch 1901.

Christchurch 1908-1911.

Proving Piece
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49 [5mm]

W.T :: Whitcombe and Tombs Ltd, Christchurch.

Two periods of use have been identified viz:

Christchurch 1895-07.

Christchurch 1912-16.

This was a two Die device in a vertical array.

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Addson

Section One Footnote:

The 1882 Second Sideface Advert backed issues can be found with perfins on all values except the ½d.

Recorded Companies to date:

A C/&S : Archibald Clark & Son (Auckland) - seen on 1d, 2d, 2½d, 3d, 4d, 8d.
C&G :Cuff & Graham (Christchurch) - seen on 1d, 2d.
N.Z.F. : N.Z. Farmers Co-op Association (Christchurch) - seen on 1d, 2d.
S.S.E. : Sargood, Son & Ewen Ltd (Dunedin) - seen on 1d, 3d, 4d.
W.T : Whitcombe & Tombs (Christchurch) - seen on 1d, 2d, 6d, 1/-.

Can you add to the this listing?

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Suspect Patterns

(S09)

The only known strikes are both partials on a single stamp.

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Bogus Patterns

(S18)

M :: The left and right (inverted) copy has previously been reported used with several theory's on this stamp postmarked c1902. The middle copy was put together by Dave Elsmore in December 2025 using the below perforation machine, this stamp has since been destroyed,(see lower graphic).

This perforating machine was made by 'Turner, Atherton & Co Ltd'. Engineers, Denton, Manchester, England and was mass produced being sent out throughout the Commonwealth. It would produce a single letter at a time. The heading graphic to this page at the very top has been made from this machine.

Proving piece now destroyed

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VOCo

This VOCo pattern is attributed to the VOCo device used by Vacuum Oil Co. Ltd. in Fremantle Australia. Various New Zealand issues have been seen with this punch which was in private hands till 2024, please disregard if found.

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SECTION TWO

Security Punch Holes

2.5mm

3.5mm

4mm

Telegraph Dept.

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Late issue H&R sideways watermarked, chalky paper, perforation 14 Beer Duty Stamps can be found with one or two 19mm punch holes so done to demonetise them. these are from the archive of Simpson & Hart Brewery of Weatherspoons.

Full size viewing click HERE

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SECTION THREE

DUTY PAID inc Date, Kodak etc

DUTY PAID / Date

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Kodak

Large Numerals

Small Numerals

Kodak :: Large and Small numerals recorded.

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SECTION FOUR

Other Countries

See part check list of patterns found at the bottom of this section

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Australia

N.I/Co.

N.I/Co. : National Insurance Co of New Zealand. Dunedin. (Auckland Branch, 25 Queen St).

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NZL : NZ/IC : NZ/I/CO

NZL : New Zealand Life.
NZ/IC : New Zealand Insurance Company.
NZ/I/CO : New Zealand Insurance Company.

NZL pdf Further Reading

NZIC Further Reading

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SBI

SBI : South British Insurance Company, Auckland.

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Great Britain

B . N . Z

B.N.Z : Bank of New Zealand. (Reversed Z. Dividing stops central).

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B . N . Z

B.N.Z : Bank of New Zealand. (Reversed Z. Dividing stops at base).

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B.N.Z.

Missing pins in B N & Z can be found.

Cancelled Lombard St, London. - The Hub of Banking.

B.N.Z : Bank of New Zealand. (Dividing stops at base).

B N Z : Bank of New Zealand. (No stops).

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JN/Co

JN/Co : J. Nathan & Co. Ltd, London. (Joseph Edward Nathan). Joseph Nathan & Co, Wellington.

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NZ/ICo.

NZ/ICo. : New Zealand Insurance Company.

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N Z

NZ wider

N Z : New Zealand. Latest date 1969.

Several different NZ patterns are recorded.

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N.Z.L.

N.Z.L. : New Zealand Loan & Mercantile Agency Co Ltd, London

Two different patterns:

N.Z.L. 1. 3 holes to diagonal N as shown above. 1884-1896
N.Z.L. 2. 4 holes to diagonal N, N is slightly wider. 1895-1935

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WAR PROVISIONALS

N: New Zealand, c1941.

Due to war time bombing with the perforator being damaged Provisional's were done to fill the gap.

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N Z

'N N' Many figuration's as shown in the block of stamps below

N Z : 'N N' New Zealand, c1941.

The Z is an N turned sideways, done in two operations.

U.D.Co. :: The Union Discount Company of London. c1898 (Head Office 39 Cornhill Road, London EC3).

Inadvertently struck in the UK while attached to a document.

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India

N.Z./I.C.
NZ/ICo
N.Z./I.Co.

N.Z./I.C. : New Zealand Insurance Company.
NZ/ICo. : New Zealand Insurance Company.
N.Z./I.Co. : New Zealand Insurance Company.

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S.B.I./Co.

S.B.I./Co. : South British Insurance Company, Auckland.

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Italy

A Ringer

NZ : Nicola Zanichelli.

This Parcel Post punched 'NZ' has no association with the New Zealand 'NZ'. So used by S.A. Nicola Zanichelli of Bologna around 1931 to 1934.

Check List of Foreign Countries supplied by D. Dell.

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SECTION FIVE

NZ Exhibitions and Philatelic Clubs.

For a complete listing of Unofficial Overprints & Perfins consult the 134 page booklet "Unofficial Overprints & Perfins" 2021 - By A. Mansfield.
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PC / NZA
Perfin Club New Zealand & Australia.

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Some booklet front covers were perfinned 'PANPEX77' the stamps inside were not perfinned.

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New Zealand World Stamp Expo 1990.

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USSCo

This was an 8 die device in a 4x2 format.

Strikes of the pattern applied to plain paper and 1c Gemstones and sold at PANPEX77

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S&S

The Perforator was in the possession of the Christchurch Philatelic Society (Inc) until it was returned to the company in 1975. Strikes on plain paper have been recorded. No modern usage has been recorded.

THANK / YOU

Found on various decimal issues.
Four presentation cards were prepared and sold with a single 1c : 2c : 3c : 4c

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The Perfin Society of Great Britain.

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SECTION SIX

Security Overprints

Stamps used for duty purposes in New Zealand were required under the Stamp Duty Act to be defaced on use. Some regular users of Duty Stamps opted to overprint their stamps in advance of their use. Such an action creates a protection against miss use or theft in much the same way as a perfin does. Such overprints could be done months in advance or immediately prior to use and would appear the same to collectors.

As a result we can never really be sure if the application of the overprint was for the purposes of convenience or security or indeed, both.

Accordingly this list shows some types of overprints which were clearly done in advance of usage, to which the case could be made that such an overprint provided a more effective security measure in addition to the inherent act of it being a cancel to deface the stamp in accordance with the Stamp Duty Act.

A. C. & S. LD.

1. - A. C. & S. LD. :: Archibald Clark and Sons Ltd, Auckland. From c1906. (see perfin above)

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J. / B. & Co / Ltd.

Sub-Type 1

2. - J. / B. & Co / Ltd. :: J. Ballantyne & Company Ltd at Christchurch and Timaru.

Three different overprinted fonts recorded.

Sub-Type 1 Serif letters 13mm in width.

Sub-Type 2

Sub-Type 2 Serif letters 15mm in width.

Sub-Type 2 Error: 'C' touching 'O' in 'Co'

Sub-Type 3

Sub-Type 3 Sans serif.

Overprinting done by Coulls Somerville Wilkie Ltd. Christchurch.

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B & B / W

3. - B&B / W. :: Brice & Brice, Wellington. 1919-20.

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BORTHWICK & SONS. / A'asia Ltd..

4. - BORTHWICK & SONS. /A'asia Ltd. :: Thos. Borthwick & Sons (A'asia) Ltd. Waitara.

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CUFF / & / Graham.

5. - CUFF / & / Graham. :: Cuff, Graham & Co., Christchurch.

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F. Bros / Ltd

6. - F. Bros / Ltd. :: Friedlander Bros Ltd, Ashburton?.

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F.T.C.

7. - F.T.C. :: Farmers Trading Co., Auckland.

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M.L.C.

8. - M.L.C. :: Mutual Life & Citizen's Assurance Co. Wellington.

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N. O. FARMERS CO-OPERATIVE ASSN LD.

9. - N. O. FARMERS Co-OPERATIVE ASSN LD. :: North Otago Farmers Co-Op Assn Ltd.

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RICCARTON BREWERY

10. - RICCARTON BREWERY :: Riccarton Brewery, Christchurch. (Blackburn Bottler).

Note: In reference to Beer Duty Stamps the Breweries would cancel them as per the Stamp Act requirement which, served as a security function or for convenience prior to handwriting the date of use when applying the stamp to the timber beer barrels. These Beer Duty Stamps as per above image are very collectable but outside the scope of this work. For further details on the various Beer Duty 'Security Overprint / cancels' please consult "New Zealand Beer Duty Stamps Handbook by Craig & Turner 1997" or by contacting one of the authors.

Late issue H&R sideways watermarked, chalky paper, perforation 14 Beer Duty Stamps can be found with one or two 19mm punch holes so done to demonetise them. these are from the archive of Simpson & Hart Brewery of Weatherspoons.

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STEWARTS/and/LLOYDS/LIMITED

11. - STEWARTS / and / LLOYDS / LIMITED. :: (later Stewarts and Lloyds of New Zealand Ltd).

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THE COLONIAL MUTUAL LIFE ASSURANCE SOCIETY LIMITED

A B

12. - THE COLONIAL MUTUAL LIFE ASSURANCE SOCIETY LIMITED :: Custom House, Quay, Wellington.

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Unknown

13. - Unknown

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WISEMANS

14. - WISEMANS :: Frank Wiseman Ltd, Auckland.

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BANKING

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N.B & / N.Z.L. / Co. LD.

1. - N.B & / N.Z.I. / Co LD. :: National Bank & New Zealand Insurance Co LD (Unconfirmed) Wellington.

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N. B. N. Z.
/ Ltd.

2. - N. B. N. Z. Ltd. :: National Bank & New Zealand Insurance Co Ld (Unconfirmed) Wellington.

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3-6. - These represent a very small portion of the recorded 100's of Bank Cachet's that can be found fiscally used. Unless found on multiple instruments it is unclear if these cancels were done for convenience prior to applying to an instrument or they were in fact done for security purposes to stop pilfering by staff. These can make a very nice 'sideline' collection.

BANK/N.S.W./NAPIER

3. - Bank N.S.W. Napier :: Bank of New South Wales, Napier.

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BANK OF NEW ZEALAND / BLENHEIM

4. - Bank of New Zealand :: Bank of New Zealand Ltd, Blenheim. Fiscal use only.

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BANK OF NEW ZEALAND

5. - Bank of New Zealand :: National Bank of New Zealand Ltd. Fiscal use only.

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THE NATIONAL BANK OF N.Z., LTD. DUNEDIN.

6. - THE NATIONAL BANK OF N.Z., LTD. DUNEDIN. :: c1913. National Bank of New Zealand.

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Stamps of GB Overprinted

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B.N.Z.

6. B.N.Z. :: Bank of New Zealand Ltd, London.

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N.B.N.Z / LD

7. - N.B.N.Z. / LD. :: National Bank of New Zealand Ltd, London. Fiscal use only.

Overprinting by the London firm of Brown, Knight and Truscott Ltd

Recorded on KGVI & QEII postage stamps

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Sundery

France

Specially/Prepared/in New Zealand/by/MEIHANA & CIE

1. - Specially/Prepared/in New Zealand/by/MEIHANA & CIE, c1945. :: Meihana & Co

Overprinted on a French postage stamp

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History of New Zealand Perfins

Early Days

The earliest known reference to pre-cancelling New Zealand stamps using perforated initials appears in the 1881–82 Report of the Post Office and Telegraph Department (dated 24 June 1882). It states:

“To prevent the theft of postage stamps by employees in large establishments, it has been decided that the stamps may be perforated with the initials of firms, etc., to make the improper sale of such stamps more difficult. The perforating of stamps on postcards and newspaper wrappers is also allowed.”

Over the next few months, many newspapers such as the Southland Times, Wanganui Chronicle, Tuapeka Times, and West Coast Times reprinted this notice.

The same statement later appeared in The New Zealand Post & Telegraph Guide (1900–1930) and in The New Zealand Post Office Guide, No. 162 (July 1948), which added: “Permission to use any such perforation must first be obtained from the Postmaster-General.”

Perfins in New Zealand are relatively uncommon. This is partly because they were never widely adopted by New Zealand businesses, and partly because local philatelists often discarded or destroyed any perfinned stamps they encountered.

From the mid-1900s, postage-franking (meter) machines became increasingly common, and their early widespread adoption soon displaced Perfins even though meters could not be used on overseas mail until the early 1920s. After about 1910, the number of Perfins in use steadily declined, and only one has remained in use since the late 1930s.

Perfins can be found on many New Zealand definitive and commemorative issues, from Queen Victoria through Queen Elizabeth. However, they most frequently appear on the 1d Dominion and the King George V issues of the 1910s.

Most perforating machines used in New Zealand could punch only a single stamp at a time. To speed the process, multiple sheets were punched together, or strips of stamps were folded before perforation. As a result, collectors sometimes find “mirror pairs” two stamps in which one Perfin is reversed relative to the other. A few machines were equipped with multiple die heads and could perforate eight or more stamps simultaneously.

With one exception, all New Zealand Perfins consist solely of perforated initials; no pictorial designs were used. The sole exception was the Kodak machine that punched a changing number sequence (e.g., 6956, 6957, 6958, etc.).

Perfins associated with New Zealand also appear on stamps from other countries. For example, “N.Z./Co” (New Zealand Insurance Company) is found on stamps of both Australia and India. “B.N.Z.” (Bank of New Zealand), “N.Z.” (High Commissioner for New Zealand), and “N.Z.L.” (New Zealand Loan & Mercantile Agency Company) occur on British issues. “RI/Co/LD” Perfins remained in use until about 1953, after which they were superseded by postage meters.

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Acknowledgements:

We would like to thank the following philatelists:

Dale Ansell : David Coath : David. Dell : Dave Elsmore : Laurie Franks : Stephen Jones
Andrew Murley : Robert Samuel : Robyn Startup : David Warren

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UPGRADE:

We are looking to upgrade some of the graphics above, where you see the company initials in italics these are the ones we would like to upgrade so if you have a more desirable copy please let us know, thank you.

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To quote Laurie Franks 1966: "Because of the small number of perfins used in New Zealand it would seem that a complete collection would be easy to complete especially on a simplified basis, but some are extremely rare. Since we purchased the huge stock of Wilcox Smith & Co. in 1966 over 3,000,000 stamps have been checked but as yet only half of the perfins listed in this catalogue are in stock."

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Bibliography:

"South Pacific Perfin Bulletin"1986 Journal of the Perfin Club of New Zealand & Australia, Various Articles.
"perfins.com.au" 1996 by Dave Elsmore RSRM APR: David Coath : Greg Howard.
"New Zealand Stamps with Perforated Initials" 1968 & 2010 R.D.Samuel.
"ozrevenues.com" 1996 by Dave Elsmore RSRM APR.

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Respective Copyright Owners:

Dale Ansell : David Bell : David Coath : Laurie Franks : Stephen Jones : Andrew Murley : ozrevenues.com
Perfin Club of New Zealand & Australia : perfins.com.au : Robert Samuel : Robyn Startup : David Warren

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Clubs

Would you like to be a member of the Perfin Club of New Zealand and Australia?
Their Home Page is here:

PCNZA Home Page

No matter your age you're never too young to start collecting Perfins

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New Zealand Society of Great Britain

NZSGB Home Page

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World Perfin Links

World Perfin Links

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Do you also collect Australian Perfins and Security Overprints? If so check out the FREE catalogue here:

Free Australian Perfin Catalogue

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This page is the foremost internet-based pioneering work on New Zealand Company Perfins, premiered on 1 January 2026.
Brought to you free of charge by Dave Elsmore’s ozrevenues.com
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Do you have any Questions? Email: David Coath

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Published by Dave Elsmore. Dave Elsmore © 2026 E: dave@ozrevenues.com ISSN: 1836-0084 for ANZRRFSC

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