The Customs & Inland Revenue Act of 1881 came into effect on 1st June of that year, however the Penny Lilac postage and revenue stamp was not issued until 42 days later on 12th July.
The penny stamp in use in the interim was the Venetian Red and companies and organisations were permitted to use it for receipt purposes until stocks were exhausted.
Considering that the 1d Venetian Reds had such a short period of use for receipt purposes, it is not surprising that it is rare to find any that have been overprinted – only 7 Venetian Red overprints have been recorded to date. I can confirm a seventh Venetian Red overprint, although no image is available at present :
Received for / F. J. FOWNES (V2b) (S3/B1)
Collectors with information about any 1d Venetian Red overprints not recorded here please get in touch.