As I do not collect Hong Kong, I'm requesting some information on this revenue stamp. specifically the B. of E. overprint. I'm thinking that it may represent Bank of England.
Wikipedia Various stamp duty issues were overprinted for other purposes between the early 20th century and 1978. The first of these were for bills of exchange. Many stamps exist overprinted or handstamped B OF E or BILL OF EXCHANGE in a variety of formats. These continued to be used until they were withdrawn in 1978.
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