1st January 1976
perf 14, litho
|Gilbert & Ellice Islands overprints|
|1 cent||1||5-27 †|
|other values 2c to $s||2-15|
† Gibbons lists a dedicated Tuvalu set of three as the first issue and numbers the overprints differently, presumably by issue date.
|1976 Sc16 SG1|
Formerly the Ellice part of the GB colony, Gilbert & Ellice Islands. It separated into the Gilbert Islands and Tuvalu in 1976.