This striking 8 Cents stamp from State of North Borneo (British Protectorate) features a black “POSTAGE DUE” overprint applied to an earlier Postage & Revenue issue. The underlying design shows a traditional sailing prahu set against a mountainous backdrop, framed by ornate red borders. The dual overprints—black for the surcharge and blue for “BRITISH PROTECTORATE”—mark its official fiscal-postal reclassification under British administration. Such overprinted dues from North Borneo are sought after for their bold typography, historical postal usage, and numerous print variations. A desirable piece for specialists in Borneo philately and colonial postage-due material.