+ Classification : Revenue & Tax
+ Emission       : Definitive / General Issue
+ Printer        : De La Rue & Co, Limited
+ Watermark      : Crown CA
+ Perforations   : 13½
+ Separations    : Normal Perforations
+ Gum Type       : Gum
+ Shape          : Rectangular
+ Orientation    : Vertical

From 1880 to 1892 various judicial or revenue stamps of the Straits Settlements were overprinted PERAK in a wide range of styles and fonts. From 1896 to 1899 postage stamps showing tigers or elephants were overprinted Judicial orJUDICIAL while dual-purpose postage & revenue stamps were used for other fiscal purposes. In 1900 a postage stamp was issued overprinted Three Cents Revenue only for fiscal use, and later that year Federated Malay States revenuesbegan to be used. Between 1936 and 1939 high values of $25 and $100 showing elephants were issued. While occupied by Japan, Perak issued a single stamp showing a map of the Malayan Peninsula and the flag of Japan over it. There are two versions of the stamp, the 1943 version has a red border near the rouletting while the 1945 issue does not have this. Between 1949 and 1952, a set of three $25, $100 and $250 values was also issued, once again showing elephants.

http://en.wikipedia.org/wiki/Revenue_stamps_of_the_Malay_States