JAPANESE OCCUPATION. 1942 cover to Kota Kinabalu with a 4c and a 1c WAR TAX with black type II overprints (S.G. J4a & 16) at the top (Sandakan Issue) tied by a two ring Japanese SANDAKAN 17.8.12 datestamp. At the lower right is a Sandakan Japanese censor handstamp. The cover is correctly franked at the 5c rate, the usage of the War Tax stamp as an ordinary 1c stamp is exceptionally rare and possibly unique on cover. 2019 Ceremunga certificate.