Victory ACT 1189
This stamp often appears in auction catalogs as a “rare victory overprint revenue stamp”. The stamp has “VICTORY Act1189” stamped by hand on the 1935 (PH 384) Woman with Carabao stamp. This stamp is often advertised as a “Revenue Provisional, in use one week only, mostly on bank drafts at National Casino”. Words usually follow that define this as a limited quantity, highly collectible stamp.

All may not be what it seems though…..
Sure, Act1189 was a real General Revenue Act of 1904. However there is no record of either the BIR (Bureau of Internal Revenue) or the Bureau of Posts having approved this overprint. It also doesn’t fit given revenue stamps of the era were mandated to be 2c on all bank drafts/cheques. This is therefore a fake or private overprint that seems to have originated several decades ago.



I have seen 2 different fonts in use and different ink varieties as per the images above. I have also seen another type of overprint as well with the same wording but with the number “3” printed inside a box in both bottom corners of the stamp (but am yet to add one to my collection).
Lehman/Luek also note another variety on Scott 461 – though I’ve not come across this stamp yet. I also question the quantity that was claimed to have been produced (200 only) given how accessible these stamps are today.
1965? Fake VICTORY/Act 1189 handstamped overprint on authentic 4c (Scott 384) and 2c (Scott 461) postage stamps. The perpetrator stated 200 known (made). This forger also stated the National Casino used these stamps on bank checks from 1945 to 1946″.
Douglas K Lehman & Donn Luek – Fiscal Stamps of the Philippines: A catalogue 1898 to 1946
This stamp with fake overprint still attracts interest from collectors – perhaps because so much of the history of this particular overprint is still unknown. Be warned though, this is a fake overprint that is fairly easily obtainable – so don’t go over paying for one (keep it to between $5 and $10 for a single stamp).
Happy hunting and have fun with your collection!