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Spain

delivery tax

1931, Jan 1 unwmk (no perf info)

-

5c

blk

—

—

Finland

postage

1931, Jan 1 Finnish Literary Society 100th issue p. 14

-	1m	olgrn	Elias Lonnrot
-	1 1/2m	dlbl	seal Finnish Literary Society

semipostal

1931, Jan 1 1931 semi-1 issue - buildings (1931) engr print

-	1m+10p	graygrn & red	Hattula church
-	1.25m+15p	lilbrn & red	Häme Castle
-	2m+20p	dullbl & red	Viipuri fortress

Hungary

postage

1931, Jan 1 ovpted (no perf info)

X	2f on 3f	org	Crown of St Stephen, w. four double crosses	—	—
-	2f on 3f	org	Crown of St Stephen, w. double cross on pyramid	—	—
X	6f on 8f	lilrose	Crown of St Stephen, w. four double crosses	—	—
-	6f on 8f	lilrose	Crown of St Stephen, w. double cross on pyramid	—	—

1931, Jan 1 ovpted

X	10f on 16f	dkvio	Matthias Cathedral, w. four double crosses	—	—
-	10f on 16f	vio	Matthias Cathedral, w. double cross on pyramid	—	—
-	20f on 25f	ltbrn	Matthias Cathedral, w. four double crosses	—	—

North Borneo

1931, Jan 1 1931 issue unwmk (8 stamps)

-	3c	blgrn & blk	Murut
X	6c	org & blk	orangutan
-	10c	car & blk	Dyak
X	12c	ultra & blk	Mt Kinabalu
-	25c	vio & blk	clouded leopard
-	$1
-	$2
-	$5

Papua New Guinea

1931, Jan 1 ovpted wmk. crown & A sideways

X

2p on 1 1/2p

yelbrn & graybl

lakatoi redrawn

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