In his book entitled, Telegraph & Telephone Stamps of the World (A Priced and Annotated Catalogue) (1982), Steve Hiscocks wrote,

"Nicaragua provides, of all countries, the most extensive and complicated range of national telegraph stamps. With the exception of two sets of 'proper' telegraph stamps in 1900 and 1921 – 34, all are provisionals based on those of 1900, on postage stamps, or on a variety of fiscal stamps.

"However, in Nicaragua, the production of provisional telegraph stamps was raised to a high art beside which the efforts of the Ceylon Telegraph Department pale into insignificance. Stamps were altered from Railway to fiscal to telegraph usage, and values were changed up to three times on a single stamp. The authorities even resorted to overprints on the backs of stamps when no further space was available on the front. In addition, there were many systematic overprint and surcharge errors of all types and varieties of surcharge colours leading up to three surcharge colours on a single stamp.

"In short this is a highly complex area and a worthy field of study for the collector who loves detail."

Am happy to report, in early April 2023, Steve Panting (owner of the recently rebranded website telstamps.org.uk) updated the content to now include a comprehensive checklist of all known Nicaragua telegraph stamps.

Philatelic scholarship worthy of recognition and support.