[Illustration: Stamp, "Ceylon", 15 cents, surcharged 5 cents, Postage,
Revenue]

[Illustration: Stamp, "Shanghai LPO", 100 cash, surcharged 20 cash,
surcharged again 100 cash]

There is an interesting bit of history connected with these surcharges.
The supply of 20 cash stamps was exhausted and the postmaster surcharged
that value on eight hundred of the 100 cash stamps. A tourist, learning
this and knowing that the regular 20 cash stamps were expected to arrive
at any moment, bought the entire lot. But the expected stamps failed to
arrive and the postmaster made a second lot of surcharges but on the 80
cash this time. When the tourist learned this he wished to return the
stamps he had bought. The postmaster refused to take them back but,
pressure being brought through the Municipal Council, finally consented.
In the mean time the 20 cash stamps had arrived and, not needing
provisionals of that value, he restored them to their original value by
the second surcharge, "100 cash."

[Illustration: Stamp, 1 penny, surcharged "Cyprus", 30 paras]

[Illustration: Stamp, "Antigua", surcharged "Montserrat"]

[Illustration: Stamp, "Bermuda", surcharged "Gilbraltar"]

[Illustration: Stamp, "Straits Settlement", surcharged "Perak"]

This group illustrates stamps of one country or state surcharged for use
in another. For a long time Cyprus was supplied by overprinting the