The North Eastern Railway (NER) was formed in 1854 by the amalgamation of the York, Newcastle and Berwick Railway; the York & North Midland Railway; the Malton & Driffield Railway; and the Leeds Northern Railway. The NER had a relatively compact territory extending through Yorkshire, County Durham and Northumberland, in which it had a near monopoly.
In 1928 NER amalgamated with other railway companies to form the London & North Eastern Railway. Its main line survives to the present day as part of the East Coast Main Line between London and Edinburgh.
One overprint on the 1d lilac Inland Revenue stamp is recorded for this company. The overprint legend includes the word allotment. At this time the company owned some of the land alongside the railway tracks. Some of this land was made into allotments and rented to gardeners, with revenue stamps subsequently required to pay the duty on the receipts for the payment of rent.