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                   Private Revenue Perfins of Queensland An Elsmore Coath production The authors would welcome your comments additions or input into this work 
 W -------------------------------------------------------- W&Co.a     User: Webster & Co Warehousemen & Stationers Address: 75 Mary St, Brisbane, QLD Revenue Use: QV 1d (Qld state on 1897 four numeral). QV 1d (Qld Widow Weeds 1900). Rarity Scale: QV 1d (Qld state on 1897 four numeral) R4. QV 1d (Qld Widow Weeds 1900) R4. Background: Webster’s was formed by
                    brothers William and his younger brother Alexander
                    Webster.  Both brothers were born in Scotland
                    but William was the first to come to Queensland. At
                    age 20 Alexander followed his brother travelling to
                    Melbourne in 1866 on the ill fated "Netherby" which
                    struck a reef off King Island in Bass Strait. On arrival in Melbourne Alexander
                    went to the goldfields in Victoria and later to the
                    rush in Gympie (Qld) before opening a store selling
                    mining supplies. After his time on the goldfields he
                    returned to England to be married but then returned
                    to Brisbane (via Hobart) and joined William, who was
                    by the early 1880’s a partner in the firm Webster,
                    Watkin & Co. and trading in wines and spirits.
                    Alexander obtained the agency from Alex Cowan &
                    Co. paper merchants (Scotland) and the firm became
                    known as Webster & Co.. They purchased premises
                    in Mary Street in 1885 and they maintained contracts
                    with the Queensland Government for paper and
                    stationary.  During the 1880’s the business
                    expanded into general merchandise, shipping and
                    insurance and this required new premises in, George
                    Street, Stanley Street, West End and in Fortitude
                    Valley as well as a wharf, all in addition to the
                    factory in Mary Street. They also extended into
                    regional areas with outlets in Kent Street,
                    Maryborough; Quay Street, Rockhampton and Sturt
                    Street, Townsville. William died around the turn of the
                    century but Alexander took over until he died in
                    1923 aged 77. The company continued to trade until
                    just before World War 2.  Device: Queensland postal records
                    show that the application for use of this device was
                    sought and approved in July 1898. The strikes we
                    have seen of the W&CO device indicate that it
                    was a single head device. Other sources have
                    reported usage from 1897 until as late as 1912 but
                    this is not supported by the postmark evidence that
                    we have seen.  We have found usage from 1897 and
                    such usage pre dating the application is not
                    unknown, but the authors can find no usage later
                    than 1899. This short usage period is consistent
                    with the relative scarcity of the pattern on both
                    postage and revenue stamps. Given the size of the
                    user we would have expected that with a 15 year
                    usage period the pattern would have been much more
                    common. The device was almost certainly
                    located at the Mary Street address in Brisbane
                    rather than Webster’s other locations in Brisbane.
                    We can find no evidence for use of the device in the
                    Companies regional locations.  Related Patterns: Nil -------------------------------------------------------- W.G&Co.a     User: William Gardiner & Co Ltd Warehouse's Address: Cnr Albert & Elizabeth St, Brisbane, QLD (Further conformation of address needed) Revenue Use: QV (state issue on 1895, large chalon) 2/-, 2/6d, 5/-. QV (state issue on 2nd sideface) 1/-. Rarity Scale: QV (state issue on 1895, large chalon) 2/- R4, 2/6d R4, 5/- R4. QV (state issue on 2nd sideface) 1/- 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 Brisbane 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. The WG&CO pattern is found on
                    postage and revenue stamps of NSW and then later on
                    revenue stamps of Queensland.  Related Patterns: Refer to other
                    William Gardiner and Co patterns in: NSW: WG/CO.a  WG&CO.a
                     WG/&/COLD.a  WG/&/COLD.b And Sargoods Gardiner patterns in: VIC: SB.a, SB.b, SBN.a, SG.a -------------------------------------------------------- 
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