1854, France: Napoleon imperforated 40 Cts. (12 inc. two on reverse) and 20 Cts for a total of 5 Fr. tied lozange chiffre "1896" w. "MARSEILLE 26 OCT 54" alongside to Shanghai/China. - Van der Linden analysis: The rate to China was 1 Fr. per 7 1/2g, 1849/62 up to Alexandria. Forwarding from Alexandria via HK to Shanghai by british posts was by british weight scale, 1 - 2 ounces, four times 1 Sh. = "4/" (shillings), hence the large handwritten tax amount "4" on front. Detailed cert. van der Linden (1996).
Value Add Taxes (19%) will be added to the hammer price and the buyers premium. (Image)