In 1913, colonial revenue issues were overprinted PENALTY to pay for the fee for late payment of duties. These were replaced by South African penalty stamps later that year. Around 1940, a design featuring the South African coat of arms was issued to pay entertainment tax on theatre on concert tickets. This was replaced by a numeral design around 1950. A Furniture Workers stamp was also issued around 1940. Transvaal revenues were also overprinted for use in Bechuanaland Protectorate (1904–1910) and Swaziland (1904–1913).