Elopura cds is used from 1884-1885 before the name Elopura being reverted back to Sandakan. Prior to 1884, oval of bars postmarks were used (or doted postmark). The Elopura postmark is about 2.7 mm in diameter and used in black ink. Even though the official usage of the above postmark was from 1884-1885, it is presumed that it was used unofficially to cancel some high values stamps up to 1890. Elopura postmark used officially is valued approximately 20 times the normal used stamp value.
Sandakan was named Elopura from 1879 to 1887. When Kampung German was burnt down in June 1879, William Burges Pryer, the new British Resident to that region decided not to rebuild the destroyed village but rather to move it to what's now is Buli Sim Sim in 21 June 1879. This new settlement was later named as "Elopura" which means "Beautiful City".
Elopura postmark dated "8 AP 1890". The "AP" (April) in the date is inverted. The stamp is in a very good condition and so is the postmark which is very clear. The Elopura postmark was officially used from 22 January 1884 to 18 April 1885. The postmark on this stamp is the unofficial philatelic version, used on high values stamps up to 1890. This one sells for only US$35 with one bid, not because it is not valuable but because it was listed in a less well known web site.
This stamp appeared in ebay recently (ended 1 Feb 2010). This is SG50 and Scott49 stamp, values £375 (overvalued) and $12.50 (undervalued) respectively. The stamp itself is in a good condition even though there is some minor perforation faults on top left corner and toning in some small parts. The stamp bears the Elopura mark dated "23 AU 1890". According to Proud, this type of postmark was used philatelically (unofficial) on high values stamps up to 1890s. The stamp went for US$ 123.50. Well done to the winner!
North Borneo Postmarks