John Stewart LOWDEN FORGERIES

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John Stewart Lowden was a stamp forger around 1900-1915 (see 'Philatelic Forgeries, their Lives and Works' by V.E.Tyler for more details). It is mentioned there that Lowden also made forged 'C.S.A.R.' overprints and forged cancels on stamps of the Orange River Colony and Transvaal.
The story about the forged 'C.S.A.R.' overprints can be found in The Philatelic Record, Vol. XXIX, 1907, pages 35-40.

Lowden did business under various names: Moore & Co, West End Stamp Company, Herbert Mack & Co, and George Ellis. In a 1903 trial (http://www.oldbaileyonline.org/browse.jsp?path=sessionsPapers%2F19030908.xml), he testified as Frank Moore, stamp dealer at 3 Villiers Street (his later address was 20 Villiers Street).

Great Britain

A Lowden forgery of the 1 Pound King Edward VII stamp of Great Britain also exists, made in 1911(?). According to 'Philatelic Forgers, their Lives and Works' by V.E.Tyler, he sold 2,679 copies of them to a stamp dealer and was arrested afterwards. The printing is rather coarse, the color is sligthly too light and a this forgery has a forged (impressed) watermark. It seems to be cancelled always with a 'Jersey' concentric cancel. Jersey was a port where tobacco came into Great Britain. Therefore many 1 Pound stamps were used for this purpose. The forger (Lowden) pretended that these forgeries were used for this purpose. Often this forgery is often pasted on a piece of brown paper (pretending to belong to the tobacco parcels). This forgery is described in great detail in 'Great Britain Forgery Guide' by J. Barefoot Ltd. Example of a Lowden forgery:

Lowden forgery, image obtained from an Embassy Philatelists auction. On this particular forgery the 'JERSEY' cancel is hardly visible; usually this forged cancel is much more clearly applied.

North Borneo

A large number of deceptive forgeries seems to have been produced by René Carème (sometimes wrongly spelt as Carême, see note below) of Paris, France. They were marketed by Lowden and Henry Revell Harmer of London, but also by the firms Westend Stamp Co. and Herbert Mack & Co Ltd. These forgeries were discovered around 1909 (source: Senf's Illustriertes Briefmarken Journal 1909 p. 280). Around 2 million forged stamps were confiscated in Paris. Some Fournier forgeries of these stamps can be found on Bill Claghorns forgery site: http://www.geocities.com/claghorn1p/NorthBorneo/index.htm. All values can be found in 'The Fournier Album of Philatelic Forgeries'. Also a forgery of the '6 cents.' surcharge can be found in 'The Fournier Album of Philatelic Forgeries'. I'm not certain if Fournier sold these Carème forgeries, or if he produced them himself.

Forgeries initially made by Careme for Lowden and later sold by other stamp dealers such as Fournier

Note: I've seen a poster for 'Automobiles de Dion-Bouton'. At the left hand bottom the printer Carème has printed: 'Affiches René Carème 110 Avenue d'Orléans Paris'. I therefore presume Carème is the correct spelling.

In the Marlborough Express, Volume XLIII, issue 135, 5 June 1909 one can find the following text:
"BOGUS STAMP FACTORY
LONDON, April 23.
Stamp collectors must be on their guard against forged British North Borneo stamps, a large number of which have lately been placed on the market. On Saturday, at Bow Street, two stamp dealers, John Stewart Lowden, of Villiers Street, Strand, and Henry Harmer, of West-cliff-on-Sea, were charged with conspiracy to defraud. It was alleged that the defendants had forged British North Borneo stmps on a extensive scale, and the premises of Mr Rene Coraine, in Paris, had been visited, with the result that large numbers were there discovered in the making. The defendants were remanded."
Note that the name Careme has been misspelt as Coraine in this newspaper article.

In the Evening Post, 11 August 1909 we can further find:
"NORTH BORNEO STAMPS.
John Stewart Lowden and Henry Revell Harmer, stamp dealers, who were indicted for conspiring to defraud pesrons buying from them what purported to be British North Borneo stamps, were found not guilty on Tuesday, and were discharged. A raid was made by the French police upon premises in the Avenue d'Orleans in Paris, and between 700,000 and 800,000 British North Borneo stamps in the course of manufacture were found, together with the machinery for making and perforating the stamps. At the same time the police took possession of some correspondence with the firm of Herbert Mack and Co., giving instructions as to the way in which the stamps were to be engraved. It was alleged that the accused traded as Herbert Mack and Co., and as the West End Stamp Company, Ltd. Both defendants denied that they were aware that the stamps they were selling were forgeries."

Court case for the North Borneo Stamps

(22nd June 1909)

The court case concerning the North Borneo forgeries can be found at: http://www.oldbaileyonline.org/browse.jsp?path=sessionsPapers%2F19090622.xml:

Note 1: The name of René Carème is consistently spelt as Rene Carame.
Note 2: The person Dumonteuil (Louis Dumonteuil d'Olivera) mentioned in the proceedings is a known stamp forger in Paris (see Focus on Forgeries, by V.E.Tyler). He was involved in forged Haiti and Colombia stamps (and probably many more).

LOWDEN, John Stewart (28, dealer) and HARMER, Henry Revell (39, dealer). Conspiring and agreeing together to obtain by false pretences from divers of His Majesty's liege subjects as should deal with them or with the West End Stamp Company, Limited, or with Herbert Mack and Company or with Herbert Mack and Company, Limited, in buying stamps of divers kinds and values, purporting to be stamps of divers kinds and values issued for use for postage and revenue purposes in British North Borneo, divers large sums of money and valuable securities, and in pursuance thereof obtaining; by false pretences from William Ackland, Henry Nehemiah Burgess, Otto Ernest Theodore Kuhn, William Brown, and Cyril Woodhouse divers sums of money and valuable securities, and obtaining by false pretences from the said William Ackland, Henry Nehemiah Burgess, Otto Ernest Theodore Kuhn, William Brown, and Cyril Woodhouse divers sums of money and valuable securities, in each case with intent to defraud; conspiring and agreeing together to contravene the provisions of Section 7 of the Post Office (Protection) Act, 1884, and to make, knowingly utter, deal in, sell, and have in their possession without lawful excuse, certain fictitious stamps, to wit, certain stamps purporting to be stamps of divers kinds and values issued for postage and revenue purposes in British North Borneo.
Mr. Bodkin and Mr. Travers Humphreys prosecuted; Mr. Curtis Bennett defended J. S. Lowden; Mr. Frampton defended H. R. Harmer; Mr. Guy Lushington appeared on behalf of the British North Borneo Company.

HARRINGTON V. FORBES, secretary of the British North Borneo Company. I have been in the employ of the company over 28 years, 15 as secretary. The company was incorporated by Royal Charter for the purpose of acquiring sovereign and territorial rights over a portion of the island of Borneo. On May 12, 1888, the territories to be administered by the company became a British Protectorate under the name of the State of North Borneo. The company has from time to time issued stamps, which are valid for postage and revenue purposes. The first issue was 1883. In 1887 the company employed Messrs. Blades, East and Blades to prepare a new issue. This issue was at first confined to 1/2, 1, 2, 4, 8, and 10 cents., afterwards 3, 5, and 6 cents were added. Messrs. Blades engraved these stamps and provided the dies, printing, and paper, and supplied the stamps in sheets of 50 each, perforated. There was a certain amount of waste that was perhaps not perforated. The 1887 issue continued valid till March, 1909. In 1893 there was a new issue, prepared by Messrs. Waterlow. Both issues were available up to March, 1909. Some of the stamps issued by the company were sold by them to dealers direct. Some of them were cancelled with an obliterating stamp at the junction of four stamps, generally speaking. The cancelled stamps were sold below their face value; unused they were sold at their face value. We sold stamps in large quantities to a Mr. Parker. It sometimes happened that the makers sent us some spoilt or imperfect sheets. We sold some of these to Parker. The company had no contract with Parker; we entered into different arrangements with him from time to time.We never constituted Parker our agent. I do not know either of the two defendants. We never had any arrangement with either of them with regard to the sale of stamps, or with the West End Stamp Company, Herbert Mack and Co., or Herbert Mack and Co., Limited. When this case arose I handed Inspector Stockley genuine specimens of the 1867 issue. I know Rene Carame of Paris only by reputation. We have never had any dealings with him.
Cross-examined by Mr. Curtis Bennett. I should say the 1887 to 1890 issue were used after 1894 for postage purposes. There was a considerable stock of that issue. Two orders only were given for fresh supplies of that issue to Messrs. Blades, East and Blades, one in July and the other in October, 1894. I should think the second order was undoubtedly given for the purpose of selling to Parker. Both were sold to him in October, 1894, so far as my memory goes. I should be very doubtful whether the lot ordered in July was for that special purpose. I should say it was ordered in order to replenish our stock of that particular issue. They were eventually sold to Parker. They were printed from the original plates solely for the purpose of sale to dealers. They are precisely identical with what has been shipped to Borneo. Some stamps are printed and cancelled purely for sale to dealers, and the cancellation mark is as nearly as possible exactly similar to that which would be put upon the stamps if they had in fact come through the post. Messrs. Blades would return with the stamps ordered any spoilt or imperfect sheets. These also would be sold to dealers. Mr. Parker had some. I cannot say whether they bear some enhanced value in the eyes of a collector. I do not remember a single instance of their being purposely imperfect. Parker had not the sole right of giving the 1887-90 issue from the company. He would not have the right to make any contract with anybody to sell the whole of that issue to them. If he did so it would look as if he was an agent of the company. I have heard that there was some sort of contract between Parker and the West-End Stamp Company for the sale of North Borneo stamps. I am not prepared to say that when these stamps were delivered by Parker to the West-End Stamp Company they were always delivered and paid for at the offices of the British North Borneo Company. I believe on many occasions the completion of the arrangement has taken place from time to time in our offices, possibly in the presence of a clerk of the company. The cancellation was done at the offices of the company.
Cross-examined by Mr. Frampton. I think you can take it that when the company gave an order for a new issue, the previous issue was no longer sent out to Borneo. The 1894 issue made by Waterlow were shipped to Borneo in order that they might be put in circulation in January, 1894. I do not suppose we shipped any of the previous issues after January, 1894. I cannot say positively whether no further orders were given to Messrs. Blades to reprint the 1887-89 issue for the purposes of Borneo. If Borneo had wanted another supply of that issue naturally they would have been sent out. I have not looked to see if there is any correspondence from Borneo asking for a further supply of that issue. As far as my recollection serves, I should say the only stamps we sent out would be Waterlow's 1894 issue. I do not say we ceased to print from the 1887-89 plates. The 1894 issue was a different stamp entirely. The North Borneo Company keep books containing records of their dealings in stamps. If we had given an order to Blades, the only record would be an order. We do not tell Waterlow's or Blades's what we are going to do with certain stamps. We gave an order in July, 1904, for ourselves. In October of that year they were sold with others to Parker. That was not a reprint for Parker. I cannot say as regards the order of July that it was not a re-issue for postal or revenue purposes of the company. I did not say at the police court that the reprints of the 1887 issue made in 1894 were probably made for Mr. Parker. When my evidence was read to me I took exception to the word "reprint". I did not make use of it. I should call it "further supply". The further supply of the 1887 issue in 1894 were probably for Parker. They would be stamps of the original issue of 1887-89. We had no objection to supplying stamps for collector's purposes after the new issue came into existence - quite the contrary. The 1897 issue with Chinese characters on them, you can hardly call an issue. Perhaps you do not quite understand the printing of these stamps of 1894; they are what they call the centre plate and border plate. They are quite distinct; and in 1897 we made an alteration in the border plate only. I could not say the date when we surcharged all the stamps "British Protectorate." You would not call the 1897 stamps: an issue; it was an overprint. I believe we quite recently agreed to further supply Mr. Parker with 100,000 sets of the 1897 issue. I am in no way an authority in stamp collecting. When I was asked to describe what a reprint was I described it as far as my knowledge went. I did not describe it as a further supply. All stamps issued prior to 1894 were demonetised officially on March 1. Once a stamp has been put out of circulation it is no longer available for postal purposes. If you have a fresh supply after that those may be called reprints. That is my idea.

WILLIAM ACKLAND, London and Brighton Stamp Company, Hove. I have known Lowden as managing director of the West End Stamp Company since April last year and Harmer since June last. I have had transactions with that company in buying and selling stamps. They were generally done by post. Exhibit 46 is an invoice of stamps which I bought from that company on April 13, 1908. That includes 1,500 sets of four varieties of the 1887 issue of Borneo. The price of the 1,500 sets was five guineas. On the same invoice are 400 sets of nine varieties, 1887 issue, £6 13s. 4d. I paid that invoice by cheque. On April 27 I received an invoice for 5,000 sets of four varieties Borneo 1887, £12 10s. I paid for those. In May I also bought from them 1,750 sets, four varieties Borneo 1887, price five guineas, and 430 sets of nine varieties, same issue, £5 7s. 6d. That invoice was paid by exchanges. In September I received another invoice, which included 1,000 sets, four varieties of the 1887 issue, 400 sets, nine varieties, price £5. In October there was an invoice for 8,000 sets, four varieties 1887 issue, price £8, and 2,000 sets of nine varieties, price £33 6s. 8d. There was an error in the pricing of these. Lowden called at my address with the October transaction stamps. He left them with me. I think most of them are in stock still - the forged ones. I sold some of them to a Mr. Brown, of Salisbury, about August last. I received a communication from Mr. Brown with regard to those stamps, and in consequence I came to London and saw Lowden about October 2 or 3 I told him I had heard from a correspondent who thought the 1887 issues were not genuine. Lowden said, "Oh, they are all right, I got them from the Borneo Company with the other sorts of Borneo's except a few I bought here and there to complete broken sets." He also said some he had received from the Borneo Company were without perforations, so he thought they might be reprints or printer's waste. They were not sold to me as reprints but as genuine original stamps. I said, "If those stamps are reprints I cannot send them out to my customers as genuine." He said, "You can send them out all right." "Send them out without comment," I think were the words he used. I might say at the same time I told him I had heard from a correspondent that the stamps had been submitted to a firm in London who pronounced them genuine. I told him that because I was surprised to hear from Mr. Brown, that there was any doubt about these stamps. I have had sixteen years' experience as a stamp dealer. There is a great difference between the prices of reprints and originals. The former usually cost a fraction of the value of the latter. I could not tell you what would be the price of reprints of the 1887 issue. I never heard of any being on the market. I do not deal in reprints. Until the interview I had with Lowden in October I never heard about the stamps I bought from them being printer's waste. They were sold to me amongst hundreds of other stamps without any special designation or explanation. I think all the others were perfectly genuine. On September 24 invoice they describe "two sets of errors, Labuan, 8s." The North Borneo's have no description such as "waste," "reprints" "errors," or anything of that sort. I therefore understood they were perfectly genuine. Exhibit 40 are the stamps I handed to Inspector Stockley. They came from the West End Stamp Company.
Cross-examined by Mr. Curtis Bennett, The firm in London to whom my correspondent sent some stamps stated that in their opinion they were genuine. That is Stanley Gibbons, a firm of repute. Errors and reprints are quite different things. No doubt the particular errors I bought from the West End Stamp Company are described as errors in Stanley Gibbons' catalogue. The price I was paying for these prints was between 25s. and 33s. 4d. per 100 sets of nine. On one occasion I bought 8,000 sets of four for £24; that is less than a penny a set. That is not the price of reprints as far as I know. I would not give anything for reprints myself. I do not think there is a large market for reprints. Lowden told me in October that some of the stamps might be reprints or printer's waste. I understand he was referring to the unperforated ones. It is untrue that Lowden told me when I first bought from him that he was going to sell me stamps which were reprints. It must be untrue, because I never buy reprints. During the last 12 months I suppose I have bought about £1,200 worth of stamps from the West End Stamp Company. Of that amount about £100 worth are alleged forgeries.
Cross-examined by Mr. Frampton. I believe there are a large number of works upon reprints. I know something about reprints of some stamps. There may be instances of them being of value, but in most cases they are of very little value. I believe Stanley Gibbons are about the best known authority on stamps. I have never read their book on reprints. I have never heard of "Annie Hills on Reprint. "I paid under a 1d. a set for the 8,000 sets of four. I think retailers try and get 2d. or 3d. a set for them. I have not heard that Mr. Brown carries on business as Bright and Sons. I believe Bright and Sons are members of the Stamp Trade Protection Association. I suppose they are interested in this prosecution, but I am not quite certain who is interested in it.\

WILLIAM BROWN (1, St. Thomas Square, Salisbury). I have been in business 25 years. I have done business with the West End Stamp Company I know, Harmer has been connected with that firm. I do not know Lowden personally. Exhibit 66 represents a transaction between myself and the West End Stamp Company in the 1886 issue of Borneo stamps. Exhibit 67 is a letter signed by Harmer and relates to the stamps referred to in Exhibit 66. These are low values of the 1887 issue, a thought the invoice calls them 1886. I sent out some of those stamps in the ordinary course of business to customers, amongst others to a Mr. Renault, of Brussels. He returned them. I wrote about this to the West End Stamp Company. They replied, "In reply to your letter of October 17, we are perfectly satisfied as to the genuineness of the stamps, but as you raise a doubt as to the matter we will take them back and credit you with the amount. Probably you are not aware there were several reprints of this issue." I wrote Harmer personally about these stamps afterwards. I had some dealings with last witness. About July or August last I bought from him 1887 issue North Borneo stamps. I returned the whole of them. I draw a distinction between genuine stamps and reprints. I was never told by anyone on behalf of the West End Stamp Company that I was buying reprints. I did not know they were reprints.
Cross-examined by Mr. Curtis Bennett. He pointed out in his letter that there were several reprints of that issue, speaking of reprints as distinct from genuine stamps. When I buy cancelled stamps I do not think I am buying stamps which have actually been through the post. I do not think they have been specially printed for collectors. The stamps were cancelled exactly as if they had a postmark on them. They are generally specially printed for collectors. If printed from the original plates I would call them genuine. Reprints are printed from the original plates. It is the custom of the trade if any fault is found with stamps that have been sold for the money to be returned. No money passed in my case. I got credit for it. I sell packets of 1,000 different stamps. The price varies to dealers and collectors. The latter pay 10s. 6d. for them. They are described as genuine. I do not know if I could afford to put in that packet a 50 cents brown Panama stamp of the 1888-91 issue, which is priced at 2s. in a book sold by me; it depends entirely what it cost me. I should not put in it knowingly. I do not make up the packets myself.
Re-examined. I do not deal in reprints.

OTTO E. T. KUHN. I am 15 years of age and a scholar at Westminster School. About two years ago I saw in "Boys' Life" an advertisement of Mack and Co., stamp dealers. I got into communication with them, and bought sixpenny packets of stamps nearly every month. Some contained North Borneo stamps. I handed Inspector Stockley one of the packets. I also got approval sheets from them similar to Exhibit 14. Sometimes there were North Borneo stamps on them.
Cross-examined by Mr. Curtis Bennett. Last year I was taking in "Mack's Stamp Review." It contained articles attacking and exposing persons for dealing in forged stamps. I saw that two of the persons attacked were said to be members of the Stamp Trade Protection Association and that their names had been given to the directors of that association for the purpose of inquiry. The articles pointed out what the stamps were and what the forgeries were. The sixpenny packets contained about 100 stamps. I cannot remember if they contained only three Borneo stamps.
Cross-examined by Mr. Frampton. I have taken an interest in stamps for some little time. I have read no other publication issued for collectors except "Mack's Stamp Review. "I might not know if a stamp I got was printed some time after the original issue. I have not complained in this case. I have not suggested that I have been defrauded, or that people have made untrue representations. It would surprise me to know that somebody had suggested that I had.

CYRIL WOODHOUSE, Lansdowne Road, Hackney. I am a stamp collector, and in my spare time I sell and exchange stamps. I have dealt with Mack and Co. for about 18 months. I have seen Lowden at 20, Villiers Street, more than once. I have bought from him North Borneo stamps in packets and small lots. Exhibit 65 contains a number of stamps which I handed to one of the police officers in this case. These 12 sheets and loose stamps were sent to me by post by Herbert Mack and Co. I bought them, believing them to be genuine.
Cross-examined by Mr. Frampton. I cannot say the date of my first transaction in Borneo stamps. I never dealt specially in them. I have studied stamp collecting. I know there are reprints of old issues, that they are valuable at times and difficult to get. I would have no objection to purchasing a stamp which had been produced from a plate after it had been issued to the public, at a very reduced price of course. I suppose I paid the usual wholesale prices. If I got a set of four North Borneo for a penny it would be cheap, I suppose, if I bought them as stamps. If they came on a sheet with nothing said beyond the price I should think I had got a bargain. I used to make bargains even when dealing with wholesale dealers. I should sell them at the same price as marked on the sheets. The sheets were priced at 10s. each; I paid 1s. I took them off and put them in books. I did not trouble whether they were reprints or reissues.

HENRY BURGESS, managing clerk to Bright and Sons, 164, Strand, My principals instructed me to write to H. Mack, 20, Villiers Street, in January last. I wrote in the name of W. Plummer from my private address. My wife wrote the letter at my dictation. In reply I received a book of North Borneo stamps. I took from the book a set at the price of 1s. 3d. and returned the book with the 1s. 3d. After that I got another book on approval (Exhibit 43). It has on the front cover inside, "All stamps guaranteed genuine." The price was £9 9s. 6d. I offered them £3, which they accepted. I did not believe they were genuine Borneo stamps. I am not an expert. I was simply acting on instructions.
Cross-examined by Mr. Curtis Bennett. I do not express any opinion even now as to whether these stamps are genuine or otherwise. I handed the book to my employers. The first book I handed to them and the stamps were put in stock. So far as I know they may be sold. The second book I only just looked at.
Cross-examined by Mr. Frampton. I have been in the stamp trade six or seven years. Possibly during that time hundreds of thousands of stamps have passed through my hands. Stamps of the same issue may differ in colour, not in size. Various perforations exist in most stamps. Bright and Sons issue a catalogue. I do not remember their prices for North Borneo off hand. I should think their price for 1890 Borneo £ cent or 1 cent, would be 1d. or 2d., the 2 cents 2d. or 3d., the 3 cents about 3d.
Re-examined. We allow discounts off the catalogue prices according to quantity purchased; 50 per cent, is the usual discount with some firms. Very often the original price is put high in order to allow that discount. The nominal price in the catalogue does not necessarily mean the price we would get.

WILLIAM A. STEWART, clerk in the office of the Registrar of Joint Stock Companies. I produce the file of the West End Stamp Company. It was registered January 22, 1906. John Stewart Lowden, 15, Curzon Road, Weybridge, is the first subscriber; 20, Villiers Street, Strand, is the registered office. According to the return filed in May, 1908, Lowden held 510 £1 shares; Henry Revell Harmer, Preston Road, Southend, 2,998 shares. The directors are stated to be J. S. Lowden, Mary Ethel Lowden, and Harmer in 1906, and in 1907 there were only two, Lowden and Harmer. On June 21. 1906, there is a resolution on the file that Harmer and Lowden shall be the joint managing directors of the company. There is no return after May 4, 1908. There is no notice of either of them having resigned. I have here also the file of Mack and Co., Limited, registered May 20, 1905; capital £100 in £1 shares. Neither Lowden or Harmer are signatories. No return of shareholders has ever been filed. The directors are stated to be Alfred Edward Boyce, 16, Alexandra Road, Twickenham, and Augusta Pile, Arundel Terrace, Southend-on-Sea.
Cross-examined by Mr. Frampton. Harmer is not a signatory of the original articles of the West End Stamp Company. There is an Agreement by which Harmer sold his business to the company, dated May 2, 1906. Harmer took shares in the purchasing company. If we are not notified of a change in the directorate it is a breach of the law.

JOSIAH D. WATTS, Notary Public, 5, Nicholas Lane, E. C. Exhibit 37 is a statutory declaration made before me on December 31, 1908, by J. S. Lowden, 20, Villiers Street, Strand As I said at the police court, I should not like to be sure I recognise Lowden, but his face seems familiar. (Statutory declaration read.)

JOHN WALLIS, 59, Finsbury Pavement. I have done business with the West End Stamp Company for some years. I sold them genuine North Borneo stamps in 1907; I think they were the 1887 issue. On that occasion I dealt with Harmer. The price was £3 11s. and something for 150 sets. I saw him several times after that. About nine or ten months after that transaction he proposed to return some of the stamps I had sold. He said he did not require them. They had not been paid for. I agreed to take back the 150 sets on his giving me 26 extra sets. Part of these are Exhibit 41, which I handed to Inspector Stockley.
Cross-examined by Mr. Curtis Bennett. I have not done business in North Borneo stamps with Lowden.
Cross-examined by Mr. Frampton. I have done considerable business with Harmer. I have never had any reason to complain. He had a very good business and occupied a good position in the trade. So far as I know the stamps I sold to the West End Stamp Company were not returned to me; I believe they sold them. It was a good while afterwards that they told me they had no need for them. I believe what I got Back were forgeries. I am certain they are not the same stamps. I got mine from a gentleman on the Stock Exchange, who had them some years. I do not know a good deal about stamps - just a little. Compared with the trade in genuine stamps I should not say there is not quite a large market for reprints. A reprint is supposed to come from the original plate. They form the best substitute you can get of the original issue. They more often than not vary in colour from the original. In most cases they vary in paper. The perforation is sometimes different. I do not know about the size. I know that many States and companies who have printed their own stamps have afterwards sold the plates to dealers, who have reprinted stamps from the plates and put them on the market. Those are recognised as reprints- that is all. Apart from getting these differences in reprints, there are differences in the originals themselves in colour. I have not noticed differences in size. If I were purchasing as a dealer North Borneo stamps at something, under a 1d. a set of four I should think it a very low price. If I knew the stamps were going in large quantities at that price I should suppose there was something up, knowing the stamps to be very scarce. I should not think they were the original issue. I should think £24 for 8,000 sets was nearer the reprint price than the genuine. For a set of nine I ask 1s. 6d. retail. I have never handled the small sets. I should say reprints were of undoubted philatelic value when the stamps are genuine and difficult to get. At the time these stamps were dealt in I considered them scarce.
Re-examined. I have never bought as many as 8,000 sets at a time of North Borneo stamps. If I had done so I should expect to get them very much cheaper than if I were buying a few sets; 1s. 6d. a set is my price for my window and catalogue, to the trade it would be 1s. If I sold 5,000 sets I should take a profit on what I gave for them. The price would vary enormously between one set and 8,000 sets. This particular set is scarce and very difficult to get in quantities. I know Parker. He has none of these stamps now. The only ones I bought were from that gentleman on the Stock Exchange. I tried to get them elsewhere. I did not apply to the West End Stamp Company for them. It would be no good when they were applying to me for them. I did not know they had any in 1908 - just a few hundred I thought they had. I did not ask how many they had got.

HENRY GRIEVE PARKER, 35, Linthorpe Road, Stamford Hill. I have known Harmer five or six years and Lowden about three years. I was introduced to Lowden by Harmer at Villiers Street, I believe. I have had dealings with the West End Stamp Company in connection with which I have seen both defendants at different times. I have bought considerable quantities of British North Borneo stamps from the British North Borneo Company. I bought some of the 1887-89 issue of all the values from 1/2 cent upwards. I bought them in sheets of 50, both perforated and unperforated, cancelled and not cancelled. No doubt I bought some in 1887. They were valuable unused. The last time I bought any of that issue would be in 1894 or 1895. I was never the agent of the company. I was an independent buyer of stamps from them. I had no other relations with them. I had an agreement with the West End Stamp Company, or two agreements, for the sale to them of some of the stamps which I bought from the North Borneo Company. Exhibit 59 is the first agreement. That is signed by Lowden and Harmer and witnessed by E. Neumann (agreement read). Exhibit 60 is a supplementary agreement dated June 4, 1908. Under this agreement there was a question of interest to be paid by them on some unpaid sum of money. I began at once to make monthly deliveries of the stamps which I bought from the North Borneo Company. On December 5 I got a deposit of £800 and then practically once a month up to January, 1908, 1 got £200. The next payments were in June, September. October, November, 1908, then January and April, 1909, £200 on each occasion. There was no interest due until six months afterwards. The January parcel was not taken up, and according to the agreement that carried 5 per cent interest. For the February parcel I have been paid £200. The March, April, May, and June parcels carry 5 per cent, interest. Since the date of that agreement I have not sold these stamps to others than the West End Stamp Company. I had a monopoly of the 1887 issues for a short time. I held the entire stock. The cancelled stamps which I sold to the West End Stamp Company were sold at considerably under their face value.
Cross-examined by Mr. Curtis Bennett. I was not an agent at all of the North Borneo Company. I had a monopoly of the 1887 issue for certain periods. At the time I entered into the agreement with the West End Stamp Company I did not think I had a monopoly of the 1887 issue. I think it had expired years ago. The stock of the 1887 issue I sold years and years ago, with the exception of some unperforated stamps. I agreed with Lowden and Harmer not to sell any of the said cancelled stamps or any variety, or re-issue to any person, company, or firm. As to the word "re-issue" entitling me to a monopoly of any re-issue the company might make, I say the company can make as many re-issues as they like. In putting in the agreement that any of the said cancelled stamps or variety or re-issue would not be sold to anybody else by me, it was a trade risk I was willing to take. I was willing to take the risk that the company did not make re-issues of any of their stamps. I did not think the company would print any more. If the company did make a re-issue the West End Stamp Company had the option, if they liked, of taking legal proceedings against me. That is a trade risk I took. At that time I did not know anybody else was dealing with the North Borneo Company in this issue. I bought them from the company to do just whatever I liked with; I could burn them if I liked, but I bought them with the intention of selling to collectors and dealers. I do not know that the North Borneo Company was specially printing stamps to my order in July and October, 1894. I have not heard Mr. Forbes's evidence. I have heard something about it. I daresay I bought a quantity from the company in October, 1894. I have no books to show this; it is a long time ago. I have not looked to see. I may have sold to persons other than the West End Stamp Company, but not since the agreement was signed. Amongst the stamps I sold to the defendants were all the unperforated stamps of the 1887 issue. Occasionally for convenience I delivered these stamps at the North Borneo Company's office, and the money was paid over there. The fact that I had an agreement with the defendants was known to one, at any rate, of the clerks of the North Borneo Company. I said at the police court I was under the impression that the higher values were genuine, that the higher values had passed through my hands and the lower values might have done. That is what I say now.
Cross-examined by Mr. Frampton. I could not consider that by the agreement I contract with the defendants to supply them with any re-issue by the North Borneo Company. I agree it is a contract to supply defendants with any re-issues that I get of that issue. I undertake not to supply any other person at all with those particular stamps subject to the payments being kept up, of course. I did not assert that I had a monopoly, although I had for the time being. The object of the clause was that if the company did at any time re-issue any of these stamps the West End Stamp Company were able to bring an action against me for damages. I do not know that North Borneo stamps were re-issued to me. There might have been a re-issue without my knowledge, and I might have bought the stamps afterwards. I said at the police-court, "There were some stamps specially printed to my order a few months ago. They wore the current issue, 1897." That is true. Why I told you just now so positively that North Borneo's had not been issued was because I was under that impression, and so I am now, but you are talking of the 1887 issue. I do not know if 1887 North Borneo stamps were ever re-issued to me. The last that were issued were the current issue. The stamps that were reprinted for me were the current issue, with the exception of being surcharged" British Protectorate." The stamps I wanted were not surcharged. I asked the company whether they could oblige me by giving me some. If I had wanted the word" Labuan" printed upon them they would not do it. Labuan is out of the jurisdiction of the North Borneo Company. Several years ago I got stamps from the North Borneo Company with the word "Labuan" stamped upon them. That was not done to my order. I did not have the word left out to my order. "Labuan" is on the plate, and that plate has been destroyed a long time ago I believe. It is a separate island. The North Borneo Company do not issue stamps for it now (plate with "Labuan" on produced). I understood you were talking about the 1 to 24 cent, stamps printed by Waterlows. It is a pity I did not see the Exhibit then, as I should not have been under the impression I was. Those stamps were printed and surcharged afterwards. That is the 1895 issue. The 1 to 24 cents, are Waterlows; the others are Blades. None of the stamps were stamped "Labuan" to my order. The word was not left off to my order at any time. The high value "Labuan" stamps, which I presume you are talking about at the present time, were in the office, and I bought up the remaining stock. No high value stamps of Labuan have ever been printed for me. I have only given one order for stamps to be reprinted; that was last year, but I have had contracts with the company to supply me with stamps. I daresay I have had contracts with people and have charged them for the printing of the stamps. I make out my invoices just as I like. I can sell stamps by the square foot, yard, weight, or anyhow. I had a contract with Mr. Penny and charged him for printing and cancelling. I do not think they were printed and cancelled to my order. In that particular instance I might have paid so much a thousand for the stamps, and so much per dollar, so much for printing, and so much for cancelling. The company themselves did not get any of the cancelling money; it was done by private arrangement between the company's clerks and myself for them to do it in their spare time. They were cancelled to my order. Penny paid me for the printing. He is not the only person to whom I made out invoices in that way. I have dealt in other stamps besides North Borneo. I have a fair knowledge of certain kinds of foreign stamps I have dealt in. It has been known that authorities in native States and South American States after printing stamps frequently dispose of their plates to dealers, such as Salvador and Nicaragua. Bergedorf used to be a little native State before the German Empire was established. I do not know about books being specially printed dealing with the numerous cases where plates have been sold to dealers. "Stanley Gibbons on Reprints" has no interest to me; it might exist. It is the fact that in addition to the regular stamps printed by Blades I got printers waste and all spoilt copies. I have noticed in very many foreign stamps the colours differ. I will not go so far as to say there are differences in size. I have not taken the trouble to compare. You can only tell some reprints by the difference in perforation, but some reprints that were made by the original printers for stamp dealers have the same perforation as the original one. There have been different shades of colour in the North Borneo stamps. I have noticed them myself.
Re-examined. In 1894 the West End Stamp Company were not established. I did not buy from the North Borneo Company in October, 1894, for the purpose of selling to Harmer or Lowden. The stock I then bought were all disposed of fully ten years ago, with the exception of some imperforated ones which the West End Stamp Company were to take under their agreement. I had some unperforated stamps of the 1887 issue at the time of the agreement. I had sold small quantities to various people before that date. The last I bought from the North Borneo Company was about 1894. I do not think the company have issued a single stamp of that issue since 1894. If they had done so I think it would have come to my knowledge. I did not think for a single moment they would, and I do not think so now. In September, 1907, I held of all denominations perhaps 100,000 or 150,000, not in sets—odd values to a certain extent—1/2 cent to 10 dollars, of the 1887 issue, both perforated and imperforated. By the agreement I entered into some were Borneo and some Labuan. I sold to the West End Stamp Company the whole stock of those issues that I possessed (Exhibit 43 handed to witness). I cannot recognise whether these stamps have ever passed through my hands. It is impossible. If they are all genuine they have passed through my hands. I have not examined them critically. If they have not been printed by the North Borneo Company they have not passed through my hands. I have never bought stamps from Mr. Carame, of Paris. I never heard his name mentioned till the commencement of this year, or the end of last year. Every single stamp I sold to the West End Stamp Company came from the North Borneo Company. The stamps I sold to Mr. Penny were printed by the North Borneo Company. I have never heard of the Transvaal selling their plates. I never heard of the British North Borneo Company selling their plates; I wish I had the opportunity of buying them.
Further cross-examined by Mr. Frampton. I do not know what I should have done if I could have bought the North Borneo Company's plates. In addition to the 1887 unperforated stamps I have supplied defendants with stamps of all issues from 1887 onwards.

Inspector JAMES STOCKLBY, Scotland Yard. On April 13 I went to 11, Preston Road, Westcliff-on-Sea, where Harmer lives. I got a warrant for his arrest on April 3. The warrant charged the two defendants with conspiracy. I saw Harmer there, told him I had a warrant for his arrest and read the warrant to him. I told him it had been granted at the request of the Director of Public Prosecutions. Harmer asked me who the persons were that were complaining of being defrauded. I said Mr. Brown, of Salisbury, was one of the parties mentioned in the information upon which the warrant had been granted. He said, "Yes, I have done some business with him. I think you are wrong. There is an explanation to all this. I suppose you know I severed my connection with Mr. Lowden some time ago." He took me upstairs into the office. I found there stamps and correspondence. I took possession of them. Amongst others were some North Borneo stamps on the table. I brought him to Bow Street. The same evening I saw Lowden in Villiers Street. He already knew me. I told him I was going to arrest him upon a warrant granted at Bow Street, and went with him into his office, where I read it to him. I told him also that it had been granted at the request of the Director of Public Prosecutions and he asked who the persons were who were supposed to be defrauded. I said Mr. Ackland, of Brighton, was one of the persons mentioned in the Information. He said, "I know him; this is a very bad business." That was at the office of the West End Stamp Company and Mack and Co. I searched the office in his presence and took possession of a large quantity of stamps, books, and letters. In a cupboard I found a large quantity of British North Borneo stamps of the 1887-90 issue, 1/2 to 10 cents. They were put apart. When I found them Lowden said, "These are the ones all the trouble is about." At Harmer's premises I did not find any of the 1887 issue. At Lowden's premises there were 92,000 odd. They were put in different packets and marked different Exhibits. In this envelope the 4 cents are not the 1887 issue. The numbers of the different denominations were pretty evenly distributed except the 10 cents, of which I found only 2,061. They were all sealed up in small envelopes. I opened them for inspection. I identify the various Exhibits. On April 14 I went again to Villiers Street. I found Miss Neumann there, who is a clerk employed by the company. She was dealing with the morning letters. Some of the letters were opened in my presence and found to contain approval sheets sent back by persons to whom they had been sent exactly similar to Exhibit 16. I asked Miss Neumann to let me view as she opened them. They were returned in the firm's printed envelopes. I also found two albums containing stamps of all countries, including North Borneo 1887 issue. I also found the memorandum and articles of association of the West End Stamp Company, Limited, press copy, letter books, and several copies of "Mack's Stamp Review. "I also found books of the West End Stamp Company, Limited; others were subsequently handed to me by Mr. Lowden. When I was searching the office on the evening of Lowden's arrest I asked him where the books were. He said he had not got them, because he had sold the business to a Mr. Schneider. He said he had sold it for £10. I asked him who Schneider was, and where he lived. He said he did not know—somewhere in the Gray's Inn Road. I continued the search and found the books. He handed me the other books some days after he was charged and bailed out. I have been through the books. I find no entry of any sale to Schneider. While at Lowden's office I found some paid cheques on the London and South-Western Bank pasted to the counterfoils, ranging from 1897 to December, 1908. Some are signed by Harmer and some by Lowden, as directors of the West End Stamp Company. Some of those cheques are payable to Rene Carame. I also found a bill-book. In that book I found entries of bills payable. Rene Carame's name is not there. I found two bills which were pasted in the cheque-book. Exhibit 26 is a bill for 1,000 francs paid April 8, 1908, accepted by Harmer as director, drawn by Carame. The other bill is of the same date, for 1, 000 francs, accepted by Harmer, and drawn by Carame. I found also a large number of cheques paid to Mr. Parker between May, 1907, and August, 1908. I also found a number of cheques between May and October, 1907, the counterfoils of which are marked "Expenses for Mr. Harmer in Paris." The last one is July, 1908. The seven stamps and photographic enlargements produced were handed to me by Mr. Calcas, of the French Police. Exhibit 34 are copies made from press copy letter books. The letters in Exhibit 34 purport to be translations into English of letters in Exhibit 23, pages 477, 480, 483, 516, and 544, written in German by Lowden to Carame. I know Lowden's signature. The statutory declaration, I believe, is signed by Lowden. I received from the secretary of the North Borneo Company specimens of their genuine stamps.
Cross-examined by Mr. Curtis Bennett. The stamps I found in the cupboard were not handed to me. I have not formed an idea of the number of stamps I found there; I seized a great quantity of various countries besides the Borneo. I found the books in a drawer in Miss Neumann's desk. I think it was at the court that Lowden said if I called I might have the other books. I have not heard that Monsieur Gay was the gentleman who introduced Carame to the defendants. In the bill-book I find in April, 1908, a bill for 1,000 francs due April 18 entered as M. Gay. I find on the next bill the name of "Rene Carame, impressions de luxe" and his address in Paris. That bill seems to have been through several persons' hands, stamps of banks, etc.
Cross-examined by Mr. Prampton. I found no Borneo stamps of the 1887 issue at Harmer's.

Detective-sergeant SIDNEY WYBORN. I received from the witness Woodhouse a number of stamps which I handed to Inspector Stockley, which are Exhibit 65. Exhibit 41 are those I received from the witness Wallis.

(Monday, June 28.)

ALPHONSE CALCAS, of the Paris Police. On December 22 last I went to 110, Avenue D'Orleans, the premises occupied by Rene Carame. I saw him there. There were also some workmen and workgirls engaged in printing North Borneo stamps. The police seized a quantity of material there. We seized the stamp perforator produced and about 700,000 or 800,000 stamps in course of fabrication. They were all North Borneo stamps of different series; 1, 2, 8, and 10 cents all of the same issue. I gave Inspector Stockley a few of them. We also found a large amount of correspondence, some signed by Harmer and some "Mack and Company. "All those in French and German have been translated. In consequence of what Carame said to me I went to 28, Rue de Grevier, the address of Galen, a printer. There I found some large lithographic stones, on which were representations of stamps found at Carame's. (Stone produced.) Carame is being prosecuted in France. He has been examined by the Juged' Instruction many times.

JOSEPH CORAZZA, director of Gatti, Stevenson, and Slater, Limited. My company is the superior landlord of 20, Villiers Street. Before June, 1907, Lowden leased those premises; he surrendered the lease in that month.
Cross-examined. They have spent a considerable sum on the premises.

THOMAS MACDONALD, 6, Barnsbury Terrace, Barnsbury. I have been employed from time to time to design and engrave for Blades, East and Blades. I designed and engraved the whole of the North Borneo 1887 to 1889 issue. (Plates produced.) The stamps are produced by the lithographic process, otherwise they could not have had this forgery as it is now. I have examined a great number of stamps submitted to me in this case. This exhibit are genuine stamps printed from the original plates. No. 28 are all forgeries. I am able to point out clear differences and discrepancies between the two. In the forgeries different methods of treatment appear. I should say they were of different workmanship. One man is more clever than the other. The principal has done one part and he has had assistants to do other parts. He had assistants to do those corners, and some assistants to do the lettering, and when the card is finished he places those things in position so that they can be all photographed together. Those things would be quite simple, but they have been badly done. I have examined the specimens from Mr. Ackland. The series 1/2 to 10 cents of 1887 issue are all forgeries, and from the same original. The envelope also contains photographic enlargements with stamps attached, which were made for the purposes of this case. The same remarks apply to Exhibits 41 and 42. I do not think Exhibit 43 are genuine stamps produced from our plates, but they are not the same as the others. There are some differences in the sizes. (The witness explained the process of producing the stamps, and declared various exhibits to be forgeries.)
Cross-examined by Mr. Frampton. I found differences in the size and colour in the 1/2 to 10 cents in Exhibit 43. I am not a printer. The paper may vary. Odd sheets may make a little difference, but, if they are all of the same make, very little. I did not specially examine the stamps taken from the stones at Messrs. Blades. I have had great quantities of them through my hands. If one of our plates were handed over to another printer or lithographer I do not think he would do it so negligently as to cause differences in the production of the impression; you might get it badly printed, but I do not think you would get a difference in size. (The witness explained the process of colouring.) If the North Borneo Company sold their waste it would not be genuine. It should be burnt.

WILLIAM CROMACK, lithographic manager to Messrs. Blades. The plates that were engraved for the 1887 issue were kept in a special safe with bank-note plates until they were applied for; perhaps they had to go to Mr. Macdonald for some alteration or sent direct to the North Borneo Company, according to instructions. We had the plates in the early part of the year when I first heard of this case. They were then given up. They were signed for by each person through whose hands they went. (The witness explained the process of printing and the differences between the forgeries and the genuine.)

HENRY WILLIAM TYLER. I am in charge of the paper department of Messrs. Blades. The paper used for printing the North Borneo stamps of the 1887-90 issue was called 24 mill 15 lb. cream wove medium. All the sheets were identical. The paper is counted over twice before it comes to my department, and is counted again when it goes to the printing department. After they are printed they go to be gummed and perforated. When completed they go to the North Borneo Company. They have to be accounted for right through.

ETHEL FRANCES PIX. I was lady clerk employed at 20, Villiers Street. I was engaged by both Mr. Lowden and Mr. Harmer for the West End Stamp Company. I started in September, 1907, and remained there until just before Christmas last. Both Harmer and Lowden managed the business. When I left I was really transferred to other offices down below, Herbert Mack and Co. Mr. Lowden chiefly looked after the business of Herbert Mack and Co. I think Mr. Harmer had left then. I used to make approval sheets and books and repair them. Mr. Lowden used to give me the stamps to stick on the approval sheets. They were then sent out to customers with the price of each stamp marked. They were then sent back by the customers and any blanks had to be paid for. The blanks would then be filled up with stamps from stock. Exhibit 14 is the sort of thing. I used to put the prices on. I had a sheet given me as a sample, usually by Mr. Lowden. I remember giving some sheets to Inspector Stockley in April. I have not the slightest idea where Lowden got the stamps to give to me. Mr. Harmer was absent sometimes. I do not remember about Mr. Lowden.
Cross-examined by Mr. Curtis Bennett. The West-End Stamp Company was a wholesale business. Herbert Mack and Co. was a retail business.
Cross-examined by Mr. Frampton. When I was transferred to Mack and Co. I think Harmer had left.

MARGARET SELBY. I was clerk at 20, Villiers Street, from early in 1907 onwards in the employment of H. Mack and Co. I had nothing to do with the West End Stamp Company, Limited. Both Mr. Harmer and Mr. Lowden gave me directions. I used to make up and sent out approval sheets. Exhibit 14 are the sort of things I used to send out. There was a book in which I used to enter the name of the person to whom each sheet was sent on approval. Each sheet had a number so as to enable me to identify the person. I do not put the stamps in the books (Exhibit 43); I simply send them out. I think Mr. Harmer came to the office regularly until about last September. After that he came occasionally.

ELLA NEUMANN. I was first employed as clerk at 20, Villiers Street, in May, 1906. Mr. Lowden was carrying on the business of the West End Stamp Company. Mr. Harmer went there the same time as I did. H. Mack and Company, Limited, was not carrying on business in the same offices when we went there. Afterwards they used the same offices. I kept the books of the West End Stamp Company. In this ledger there is an account of Mr. Wm. Brown, of Salisbury. The goods sold to him are entered there. There is also an account of the London and Brighton Stamp Company. There is no entry of any dealings with Mr. Carame, of Paris. I have heard the name of Carame from Harmer and Lowden. I used to write letters from dictation in French and German. Mr. Lowden does not know either of those languages, Harmer knows German. I used to write to Mr. Carame. Mr. Harmer dictated them as long as he was there. After he left Mr. Lowden dictated them in English. I used to write them in French at first, then in German. I did the translation. I have seen the bundle of letters, Exhibit 31, and been through them. The typed ones are typed by me. Nos. 4, 20, 7, and 33 are Harmer's writing. The signature is typed. I do not think there ever was any handwriting on the typed letters. They are signed with a stamp. I used to type letters for H. Mack and Company, although employed by the West End Stamp Company. There are a number of entries in the ledger of travelling expenses, with initials against them, something "H. B. H." and something "J. S. L." It shows where they are travelling. Those are the travelling expenses for Mr. Lowden or Mr. harmer.
Cross-examined by Mr. Curtis Bennett. In the ledger there are a number of entries of stamps purchased without any names. That would include stamps which were purchased from other people than Carame. In the cash book there are entries of stamps bought which correspond with the amounts and dates of payment to Carame, and in some cases the name of Carame appears in brackets. I used to draw the cheques to Carame. There was no secrecy at all about Carame in the office. All his letters were copied into the letter book. I kept the hill book.
Re-examined. The letters from Carame were kept. Every three months I cleared the locker out, so that in April, 1908, you would not find any letters from Carame earlier than January, 1906. They would be put in the store room. Separate letter books were kept for Mack and Co. There were two. I thought you had them. I do not think you will find any letters copied in any of the letter books to Carame. They may have got into them in mistake. I do not remember if I wrote any letters before February, 1909, to Carame for the West End Stamp Company. I might have done in February. This is one of them. I do not know if I did some for H. Mack and Co. at that time.

Detective-sergeant JOHN THOMAS CURRIE, New Scotland Yard. I am acquainted with French. I have had placed in my hands for translation and have translated a number of letters which are in Exhibit 31, which I found in Carame's office at Paris and which are in French. The correct translations are in Exhibit 75. I am also acquainted with German and have been through part of Exhibit 75, which are correct translations made by Detective Ward, who is now suffering from pneumonia. I have also had the letter book of the West End Stamp Company. Exhibit 34 are correct translations of the last five letters addressed to Carame; 35 consists of the original letters from Carame found at Lowden's premises; 36 is a correct translation of those. They are in German.

Inspector STOCKLEY recalled. I did not find any press copy letter book of Herbert Mack and Co. at 20, Villiers Street; none has ever been given to me. In the letter books of the West End Stamp. Company I found six letters to Carame other than those dated February and March, 1909. (Letters read).
Detective-sergeant CURRIE recalled. I have not translated the letter dated June 9, 1908. I have the original in French. (Letter read).

(Tuesday, June 29.)
(Defence.)

JOHN STEWART LOWDEN (prisoner, on oath). I have been engaged in the stamp trade eight or nine years. I first became associated with Harmer about the end of 1906. At that time I was carrying on the West End Stamp Company. That was an entirely retail business. After it was converted into a company it did only wholesale business. Herbert Mack and Co. was formed, I think, in 1907. That was for retail business. First of all, Herbert Mack and Co. carried on business at Cheapside. That was an experiment. Then it was transferred to 20, Villiers Street. I did not know Parker before I met Harmer. Harmer introduced me to Parker. He told me Parker was the man that had the entire monopoly of the Borneo stamps, and that if any-one wanted to buy Borneo stamps they had to get them from him. I think this was the first week I was introduced to Harmer; that would be a month before Harmer joined me. I began doing business with Parker about June or July, 1906. We bought the entire remainder of the Labuan Crown issue for £2,500. The money for the stamps was always paid to Parker in the offices of the North Borneo Company. After that we contracted with him to buy the entire remainder of the Borneo and Labuan stamps that had been cancelled to order for the purpose of sale to collectors, for the sum of £10,500, of which something like £7,000 has been paid to him. We had a distinct guarantee from him that no one else had ever bought these cancelled stamps of Borneo, that he was the sole buyer. Some few months ago Mr. Parker was unable to deliver stamps of the 1894 issue. He suggested he should have the 1887 issue reprinted to make up for the stamps he could not deliver. The difference between the 1897 and 1894 issues is that the 1897 has the words put in in Chinese characters. That contract is still running. I do not understand the French or German languages. Harmer understands a certain amount of German. Prior to Christmas of 1907 we had some transactions with a Mr. Dumonteuil, in France. About Christmas I was in Paris with Mr. Harmer. Monsieur Gay called upon us and brought with him Rene Carame. Carame spoke French only. Gay understood a little bit of German, so we managed to get along; it was rather difficult. Harmer translated it on to me. Carame said he had heard we had bought this large stock of Borneo stamps, and as he had the plates of the 1887 issue he suggested reprinting them for us and selling the lot to us with the plates at the completion of the printing. The sum was eventually agreed at £200 for 50,000 sets complete and 50,000 sets of four values. It was common knowledge that certain Governments sold plates after they had finished with them; in fact, I had the plates of one country myself, Venezuela. I have also the written authority allowing me to reprint those stamps. I have still got those plates. I did not get them from President Castro; it was the revolutionary Government. The revolutionary Government had a new stamp, and sold them to dealers straight away. Parker sold to us 100,000 of the 1887 printers' waste; we were not able to get any of the proper ones. In printing from plates obtained from Governments it is practically impossible to get the right colour; you may get it in a few sheets correct. At the first interview with Carame it was settled we should buy subject to the proofs being correct; he subsequently sent the proofs along and we concluded the deal. We had to give Carame instructions as to colour, size, perforation, etc. If he had taken the 10c. blue and printed it in red it would have been no use to me. We have to have continual proofs until we find they are correct. Harmer severed his connection with me in October last. I was anxious to continue the retail business as I knew more about that. Harmer is entirely wholesale; he does not understand retail business. That was the reason we separated. The reason of the bills given to Carame appearing in the name of Gay was this: Gay was a stamp dealer and bill discounter; the bills were given to him to discount, and as the bills were not made out to any special name we thought Mr. Gay would sign these bills. Miss Neumann would be given instructions to enter them up in the bill book. The bills themselves were kept. The price Mr. Ackland paid, 25s. to 33s. per 100 sets, was the price of reprints. The genuine stamps cannot be bought under 80s. per 100 sets. I had not the slightest idea we were selling forged stamps. The stamps printed and cancelled by the North Borneo Company I should call genuine. Every word in the statutory declaration is true. Carame never suggested that the stamps he was supplying us with were facsimiles.
Cross-examined. I did not carry on business as H. Mack and Co. before I met Harmer; it was started a year after Harmer met me. I do not think I ever signed letters; they were stamped generally. I do not produce the letter book of H. Mack and Co.; I have not been asked to do so. I have not been asked to look for the letters from Carame. I cannot tell you whether when I bought the right to reproduce Venezuela stamps I bought the right to reproduce stamps then current. I think you will find it in Gibbons' book. I did not know at the time that in November, 1907, the 1887 issue of "Borneo" were available for postage and revenue purposes. I thought they were demonetised immediately they were out of print. I bought some £400 worth of this issue from a man who had taken them to the North Borneo Company to buy back. They said, "No, you have got the stamps and we have got the money." They would not pay for them. I asked Parker about it; he always understood they were demonetised. I was naturally anxious that Carame should imitate the original stamps as near as possible. For that purpose we purchased the paper and sent it out to him. We were rather under the impression that Carame had bought the plates from a dealer, and we had the particular dealer in our mind. He has got hold of one or two things like that, and probably would not like his name mentioned. I did not deal with the matter of the perforation; that was done by Mr. Harmer. It never crossed our minds to go to Messrs. Blades to get them perforated. We should not expect to pay other people for doing it. Carame did not get it right, and we sent the perforator along and told him to put it right. We did not get Carame to perforate any of the stamps we got from Parker. It is customary to return their money if customers complain. Mr. Ackland told me he had had some of the Carame stamps returned as forgeries. He also said he had taken them to Gibbons, who said they were reprints. I told him I knew they were genuine reprints and I knew the man who had the plates. I did not tell him to send them out without comment. It is absolutely untrue. I cannot say if there is any reference in any letter to Carame having the original plates. The prices ought to have told the buyers that they were reprints. A collector. does not expect to get 4s. 4d. worth for 9d. and expect to get originals.

HENRY REVELL HARMER (prisoner, on oath). I have been in the stamp trade some 11 years. Before I joined Lowden I carried on business in partnership as Boulton and Co. in Queen Street, Cheapside. While I was with that firm they acquired the plate of the Venezuela stamps for £300. My interest in that firm was transferred to the West End Stamp Company. Since October last I have had no interest in the West End Stamp Company other than the shares that remained in my name. After that company was formed we started the firm of Mack and Co. for the purpose of dealing with retail business. I had no voice in the management of it. My business took me on the Continent about five months out of 12. Before I joined Lowden I had known Parker many years. I purchased North Borneo stamps from him. He always said he was the only person that was able to obtain the cancelled to order stamps of Borneo from the company. It was common knowledge in the trade. Parker came to Villiers Street to do business, and I introduced him to Lowden. I told Lowden then or previously that Parker was well known as the only person able to obtain those stamps. After that introduction we purchased from Parker the Labuan stamps for £2,500. We entered into a contract with him to buy North Borneo stamps at the rate of £200 worth a month. In pursuance of that agreement, we received from him a quantity of unperforated stamps of the 1887 issue. They are known as printer's waste. Apart from those, we were never able to obtain from him any stamps of the 1887 issue. He sold the last lot of the 1887 issue, if I remember rightly, about 10 years ago to Caiman, a wholesale dealer in New York, and my recollection is that I bought the last lot from Caiman, amounting to 3,000 or 4,000 sets, in the first year or two that I joined Boulton. It was common knowledge in the trade that there had been various issues since then by the North Borneo Company. Parker supplied us with reprinted stamps of subsequent issues to 1887. When I was in Paris with Lowden towards the end of 1907 we had a call from M. Gay and this Rene Carame. I knew Gay before; he is a stamp dealer. I did not know Carame. I had a conversation with Gay, Gay translated it to Carame and back again. Carame said he was the printer of the 1904 issue of Haiti stamps, which had been sold by Mons. Dumonteuil. He also said he had printed some Somali Coast stamps. He produced what I should say were printer's proofs of other issues of Haiti, which made it look extremely probable that the man had got the entree to somebody who was able to get the Haiti plates, and we had no reason to doubt him. He also said, "I am able to get," or "I have," "the plates of the 1887 issue of Borneo." He asked a fairly long price for them, and ultimately we agreed the price of 5,000 fr., which was sub-ject to us sending the paper over. I think we were to have 100,000 sets. The plates were to be handed to us when the last payment was made. I believed he had the plates of the 1887 issue at that time. Some difficulties were experienced with regard to colour and perforation. Correspondence passed about these matters, and I went over once or twice. The stamps Parker supplied ranged from 1/2 cent to 10 dollars, and included a 25 dollar fiscal stamp. The stamps Carame had were from 1/2 cent to 10 cent only. It is important that reprints should be as near the original as possible. In the eyes of the collector a reprint is a substitute for the original. There are many works known to collectors dealing with reprints only. I never represented that the stamps I was receiving from Carame were originals. I did not sell them at the price of originals. The price I sold to Mr. Brown at was exactly a penny a set. Bright and Sons were selling this set at 7 1/2 d., but they were originals. When Lowden and I parted he continued the contract with Parker. When I was arrested at Southend I had a quantity of North Borneo stamps of my own as well as others, over two millions. I had none of the Carame stamps, although Inspector Stockley swore I had. Nearly all of them were returned to me during the police court proceedings. All he took from me were genuine. Lowden and I parted on quite friendly terms. I have not taken part in the business since. I would not have entered into this contract with Carame if I had not believed he had the original plates. M. Gay is a respectable dealer. It was known that we had acquired a practical monopoly from Parker. We advertised it somewhat, having spent £10,000 on them.
Cross-examined. When I left the company I sold £500 Debentures which stood in my wife's name to Mr. Lowden, and he was going to find me a customer for the others. The company was not in financial difficulties; it could pay its debts. I had no debts. The reason I did not settle Puttick and Simpson's account was that there was a dispute as to the actual amount due. I think the difference was £10 to £20. I continued to deal with Carame on my own account. He told me he could obtain a plate of a Transvaal stamp, and he was getting it from a Mr. Duveen who was, I think, last PostmasterGeneral to the Boer Republic. I did not deal with Carame in Borneo stamps. He was to submit me proofs of the Transvaal stamps and, subject to the price being agreed, I was going to buy them, but they were never submitted. I should have sold them as reprints. I should not sell a reprint as an original. Whether it would be a fraud to do so would depend on the price. I do not think I supplied anybody with 1887 issue after I left Lowden. I did not supply any to Muller and Co. Their postcard is before I left the company. They wrote to my private address, because they knew I saw them on behalf of the company. It is customary in Germany to write to the individual and not the firm. When I left the company, I did not take any of their stock with me. I bought from them some Borneo stamps, but none of the 1887 issue. Lowden preferred to keep them in his own hands. It did not occur to me when Carame said he had got, or could get, the Borneo plates that he might manufacture plates—quite the reverse. I knew that the Haiti stamps were at that time printed in Paris for the Haiti Government, and thought he had probably got the plates from the printer. As to inquiring where he got the Borneo plates from, I do not care to ask a man his private business. This was two months after our contract with Parker. It would be honest to mix reprints in packets and sell them if they were good value for money. There would be no objection to the customer knowing they were reprints. I do not sell packets of stamps. I buy from sample and my customers buy from sample. There was no reason why all the world should not know they were reprints. I should not like them to think I was having them reprinted in large quantities. There is a huge difference between a reprint of 1894 and a genuine stamp reprinted a few years before that. You cannot make two printings identically the same. I was not trying to get them identically the same as the genuine original stamps. They should be as near as possible; not to pass for genuine originals. I have a dim recollection of selling Mr. Brown some stamps when I was at Salisbury. I sold them from the sample in my book. When he complained that he had heard that they were forgeries, and I replied that they were undoubtedly right, that they existed in a number of shades and large quantities must have been printed, I wanted him to understand they were from the original plates. It was not my business to tell him they were reprinted. I had left the West End Stamp Company, and I did not think it was right that I should tell him that Lowden had the plates or was likely to get them. If you like to put it, it was loyalty to a late partner. It was loyalty that made me suggest that he should have his money back; that he should apply to the West End Stamp Company. It was the proper thing to do. The printer's waste we got from Parker was never perforated. I think Carame suggested they should be perforated, as there was an excess of values that we did not want so many of unperforated. Presumably they were going to be sold as genuine, having come from Parker. I never sold the Carame stamps at 9d. a set; that was the Mack price. I only sell stamps wholesale. I sell them at 26s. a hundred sets about.

Verdict, Not guilty.

The whole story can also be found in 'The London Philatelist' of 1909 (several articles on this issue).

The 1 Pound stamp forgery case (1913)

In the Daily Telegraph of 11 October 1913 the following text can be found:
"George Lowden 33, stamp dealer, was indicated for selling and exposing for sale forged stamps. Mr Bodkin and Mr Roland Oliver prosecuted; Mr Curtis Bennett and Mr Eustance Fulton defended. Prisoner carried on business as a stamp deler in Leicester Square, and the prosecution alleged against him that he sold between two and three thousand used £1 stamps to a Mr. Lek, for £810. These the prosecution submitted, were reproductions of some genuine £1 stamps which Lowden had received from Mr Lek, and it was said an imperfection in the genuine stamps was also noticable in some of the alleged forgeries. Lowdens defence was that he acted as an agent for another man in the sale of the stamps and had no knowledge that they were forged. The jury found the prisoner guilty. Detective - inspector Carlin said that in 1903 prisoner, in the name of Moore, gave evidence against a number of men who were charged with stealing and receiving stamps. The jury, in returning a verdict in that case, expressed the opinion that Moore ought also to be in the dock. In 1909 Lowden was tried at this court on a charge similar to that for which he was now charged, but on that occasion he was acquitted. The police had received many complaints with regards to him, one even during the time he had been on bail awaiting trial. Mr Bodkin said on the accused premises were found two stamps or punches for making the finishing Windsor postmark. They were similar to those used in the Royal Household. The Common Sergeant passed sentence of three years penal servitude."

Note: The said court case of 1903 can be found at http://www.oldbaileyonline.org/browse.jsp?path=sessionsPapers%2F19030908.xml. The case deals with stolen mint Government Parcels stamps by Alfred Waterhouse, a temporary accountant clerk in the Admiralty Works Department. Lowden bought the stamps from the accused.

In 'The London Philatelist' Vol XXII 1913, page 117 (continued on page 187), the following text can be found:
ALLEGED FORGED ONE POUND STAMPS OF KING EDWARD VII.
A very important case bearing upon Philately in various ways is now sub judice. George Lowden, trading as George Ellis, stamp dealer, Leicester Square, was, at Bow Street, before Sir Henry Curtis Bennett, recently charged, on remand, with obtaining £830 by false pretences from\par Mr. Jonas Lex, a diamond broker, of Holland Park Gardens, it being alleged that the money was paid for a number of King Edward VII £1 stamps which proved to be counterfeit. Mr. Harry Wilson, who appeared for the prosecution, stated that charges under the Stamp Act would be preferred against the prisoner.
Mr. Alexander Scott Roberts, of Somerset House, deposed that the watermarks in the alleged forged stamps were produced by a totally different process from those in genuine stamps. The difference between the two was chiefly noticeable by the crown and the hair on the King's head. In reply to Mr. Harry Myers, who defended, witness said used £1 stamps were somewhat rare, and he believed a well-known firm of dealers sold them at 18s. each. These forgeries were fairly good imitations, but he could not understand an experienced dealer being deceived by them.
Mr. Lex, giving evidence in support of the opening statement already reported, said he agreed to buy 2683 used £1 stamps at 7s.9d. each, and prisoner assured him they were genuine. When he discovered that the stamps were spurious he told prisoner that he expected to get his money back.
In cross-examination, prosecutor said he was not a stamp dealer, and had never sold any stamps. He had been collecting for about twelve months. He did not know whether prisoner had seen the stamps in question until the parcel containing them was opened in the presence of witness and another gentleman. Prisoner was again remanded on the same bail as before.
We refrain from comment for obvious reasons, but cannot accept prosecutor's evidence as to his status. We never yet heard of a "young collector" of "twelve months' experience" who required 2683 stamps all alike!
Page 187:
THE FORGED ONE POUND STAMP OF GREAT BRITAIN
The further proceedings in this case, referred to on page 117, were taken on July 24, when, as reported by the Daily Telegraph:
"George Lowden, stamp dealer, was indicted for having in his possession and selling 2679 forged stamps. Mr. Bodkin and Mr. Roland Oliver prosecuted ; Mr. Curtis Bennett defended.
"According to the case for the prosecution, the defendant, as a stamp dealer, sold to Mr. Jonas Lek, a diamond merchant, a parcel of 2679 cancelled £1 stamps for £830, all bearing the Jersey postmark. Both the stamps and the postmarks were found to be forgeries. Prisoner said that he was only acting as intermediary for another man, who, with the exception of Lowden's commission, had the whole of the money. He had not the slightest idea, he said, that the stamps were forgeries. After consulting in private for over an hour, the jury disagreed. The Recorder accordingly discharged the jury, and ordered that the case should be retried next session. Defendant was released on bail."
The result is eminently unsatisfactory to every one concerned, and it is to be hoped that further evidence may be obtained, either by the prosecution or the defence, so as to enable the next jury to pronounce a decision.
On page 237 the story continues, but the story is basically identical to the one shown above in the Daily Telegraph of 11 October 1913.

Copyright by Evert Klaseboer