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Trimmed postage stamps are those which have had part of the design removed before issue. The first example was in 1866 when Indian revenue stamps were re-issued for postal use, after the revenue inscriptions had been cut off at top and bottom and a POSTAGE overprint applied to the remainder. Macao adopted a similar procedure in October 1887 when fiscal stamps had their upper or lower revenue counterfoils removed, prior to overprinting for use as postage stamps. In 1892, Ecuador converted stamps which had been overprinted for official or telegraphic use, back to ordinary postage stamps by trimming off the upper portion bearing the overprints. The French Indian settlements issued fiscal stamps in 1903 cut in half. The upper halves were then overprinted for postal use.
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