1855-1912 Underpaid covers and cards from abroad including picture postcards deemed liable to letter rate (28), unusual 1½d charge mark on 1881 Austria 2kr postcard, 1892 USA cover franked 6c with unusual 9d charge mark, 1888 stampless cover from India charged 10d, 1900 Rhodesia postcard franked 1d and charged 6d, etc. (81).

Chile. 1869-78 Stampless entire letters (2) and entires (3, one with side portions removed) all from Valparaiso to G.B with differing charge marks, comprising unframed "1/-", "1/6", "2/-" or "3/-", or circular framed "1/6", all endorsed "via Panama", three with Valparaiso or Valparaiso Unpaid (2) British P.O datestamps, the other two with Callao British P.O transit datestamps. An unusual group, the 1/6 and 2/- charge marks shown by Tabeart as types M69, 70, 73 of Liverpool, the 1/- and 3/- charges probably applied in London. (5).

1908-80 Covers and cards, most with due stamps including 1½d brown, etc. (95).

Invalid Stamps. 1893-1970 Covers and cards including 1895 cover with a disallowed 1d lilac bisect, 1915 postcard with a partial stamp endorsed "mutilated stamp" and charged, demonetised stamps, G.B stamps applied abroad (7), 1919 Malta stamp used in G.B, 1920 use of G.E.A overprint stamp in Northern Rhodesia, 1965-70 Southern Rhodesia stamps (8), etc. (29).

1½d Charges & Due Stamps. 1921-36 Covers and cards with 1½d charges or showing the use of the 1½d brown due stamp, mainly 1921-25 period minimum charges on mail from abroad, collected with ½d + 1d (6) or 1½d brown (16), one redirected with two 1½d dues, paquebot and naval mail (4), cover from Colombia with a bisected stamp allowed in Colombia but apparently disallowed in G.B, triangular "H.M" cancel or red c.d.s; the use of the 1½d due on higher charges comprising 1½d + 1d (2), 1½d pairs (2) or 1½d + 2d; also 1½d charges on 1931 internal USA cover redirected to G.B and 1936 cover from Tristan da Cunha. (29).

Customs Charges/Accumulated Charges. 1938-92 Covers or parcel address panels with customs duty or purchases tax charges (14), or accumulated charges for several items (18), some large blocks of postage due stamps with charges up to £222.41, a few with mixed postage due stamp issues. (24).

Bombay. 1860-1901 Covers with Bombay Postage Due or Bearing handstamps, the study of types with circular datestamps showing postage due charges, boxed handstamps with "Bg", "Bearg" or "Bearing" with or without a date, etc., many on native covers posted unpaid or franked ½a, a few higher franked covers, three covers from Bombay to Cutch-Mundra carried by steamer with boxed "BOMBAY / SHIP LETTER / POSTAGE DUE 1AN", some faults but an interesting study. (67).

1858-1918 Covers and cards, various postage due handstamps including scarce boxed "UNDERPAID" of Delhi (2, one on small registered cover), 1866 stampless Bearing letter from "M.M Asylum" with "Madras Suburban No.3" datestamp, Bearing datestamps incorrectly used on paid mail, redirection charges, red boxed "INSUFFICIENT" and blue boxed "CAL: G.P.O / BG 1 ANNA" on 1864 letter from Calcutta franked ½a, unpaid native covers with charge marks of Poona, Ajmere Jubbulpore, Meerut, Allygurh, Delhi, "CAWNPORE UNPAID / 1 AN" c.d.s, etc. An interesting collection. (71).

1872-78 Covers sent within G.B, to army or naval officers correctly franked 1d, then redirected to India, the 1872 cover to H.M.S "Immortalite" at Portland, redirected to Portsmouth then Bombay with "St. Bg / As 6" charge mark (equivalent to the single rate 9d deficiency), endorsed "Left the Ship" and boxed "UNCLAIMED / AT BOMBAY". The 1878 Cover redirected from Dublin to Morar with "OVERLAND POSTAGE / DUE / As ½", charged the inland rate only. An unusual pair. (2).

1858-59 Covers to Calcutta sent via Marseille, the first franked 6d from Newark with "INSUFFICIENTLY / PRE-PAID" and "St. Bg / As 4", equivalent to the single 6d deficiency; the second franked 9d from Doncaster to H.M.S "Nemesis" with red boxed "DEFICIENT POSTAGE 3 / BRITISH SHARE OF FINE 3" and "St. Bg. As 6", equivalent to 9d, redirected without charge to Akyab with oval "FORWARDED" on reverse. (2).

1863-67 Covers via Marseille charged the deficiency + 6d, with unframed "DEFICIENT POSTAGE / HALF FINE" handstamps showing the combined total due to G.B, comprising "3d / 3d } 6d" handstamp on cover franked 9d charged 6A, "1d / 3d } 4d" handstamp on cover franked 9d charged 4A 8P, "4d / 3d } 7d" handstamp on cover franked 6d charged 6A 8P, and "1d / 3d } 4d" handstamp altered in manuscript to "4d / 3d, total 7d" on a cover over ½oz franked 9d and charged 12A. (4).

1860-68 Covers via Marseille charged the deficiency + 6d, with boxed "EXCG OZ / DEFICIENT POSTAGE / BRITISH SHARE OF FINE (3)", franked 6d with 4d deficiency charged 6A, franked 9d with a 3d deficiency charge 6A, franked 10d with a 10d deficiency charged 10A 8P, or franked 2d with a deficiency of 8d charged 9A. (4).

1868-69 Covers via Marseille with "DEFICIENT POSTAGE / BRITISH SHARE OF FINE 4½", all charged the deficiency + 9d, boxed handstamps on covers franked 6d with a 7d deficiency, charged 10A 8P or 7A 8P, or franked 1/- with a 1d deficiency charged 6A 8P. (3).

1868-70 Covers franked 6d sent via Southampton, all underpaid by 3d with a fine of 9d, charged 8A. All with differing London handstamps comprising unframed "DEFICIENT POSTAGE 3 / BRITISH SHARE OF FINE 4½ } 7½", boxed "DEFICIENT POSTAGE 3d / FINE 9d } 1/-" or "EXCG OZ / DEFICIENT POSTAGE (3) / FINE 9d", one with a few edge faults, otherwise fine, an interesting trio. (3).

1869-70 Covers via Marseille, charged the deficiency + 9d, one with boxed "DEFICIENT POSTAGE 3D / FINE 9D } 1/-" franked 10d and charged 8A, the others with boxed "EXCG OZ / DEFICIENT POSTAGE / FINE 9d" on covers franked 6d with a 7d deficiency charged 10A 8P, franked 9d with a 4d deficiency charged 8A 8P, and double rate covers franked 1/1 (2, 1d + 1/- or 3 x 4d + 1d) both with a 1/1 deficiency charged 14A 8P. One with a few edge faults, otherwise fine. (5).

1873-76 Covers sent via Brindisi, charged the deficiency + 9d, with boxed "DEFICIENT POSTAGE / FINE 9d" handstamps, two double rate covers franked 1/- (one with 3d strip of four) underpaid by 1/- and charged 14A, the other two only franked 1d, underpaid by 11d and charged 13A 4P, all with differing Indian charge marks. (4).

1877-78 Covers sent via Brindisi at the 8d rate, all with circular "OVERLAND POSTAGE / DUE" handstamps with a differing charge, a 1d pink stationery envelope with 8A charge, and covers franked 2½d with 6A 6P charge, 6d with 3A 6P charge or 4d with 5A 6P charge. (4).

1882-91 Covers (4) and cards (2) all with violet boxed "VALUE OF STAMPS / DEFICIENCY" handstamps showing differing stamp and deficiency amounts, comprising "5d / 5d" on double rate cover charged 8A 6P, "4d / 1d" on cover charged 2A, "2½d / 2½d" on cover charged 4A 6P, "1d / 4d" on cover charged 7A, "1d / 1d" on a 1d postcard charged 2A 7P and "1½d / ½d" on 1d postcard franked ½d with 1A charge. All with differing "OVERLAND POSTAGE DUE" handstamps, one with error of spelling "POSTGE". (6).

Egypt. 1860-71 Stampless covers to Bombay with "CAIRO" British Post Office c.d.s and "SUEZ" British P.O transit datestamps, all with circular "St. Bg" charge marks for differing rates, comprising 5A 4P, 8A, 1R or 2R, all fine, an interesting group. (4).

France. 1873 (Apr 1) Cover from Bordeaux to Pondicherry, 65c postage paid by 5c + 10c + 25c pair, a double weight cover underpaid by 1f35c with boxed "PD" crossed out and replaced by "AFFRANCHISSEMENT / INSUFFISANT", a circular "ST BG" charge mark for IR 1A 4P applied in error and crossed out, replaced by a 14A 8P charge mark. Very unusual, believed to be the only recorded Steamer Bearing handstamp with a rupees, annas and pies charge. Photo on Page 98. (Image1)

Netherlands Indies. 1863-66 Stampless covers to India, all with "BATAVIA / FRANKO" datestamp, two with Singapore transit c.d.s and circular "St. Bg" charge for 1 Rupee, the other with boxed "INDIA PAID / BY BATAVIA" and "BOMBAY / BG 2 As", this last cover with faults, the two covers via Singapore a little toned but otherwise fine. (3).

Persian Gulf. 1867-81 Stampless covers to Bombay, believed to emanate from the Persian Gulf (one with enclosed letter in Indian script), handstamped boxed "BOMBAY / SHIP LETTER / POSTAGE DUE 1A" (2 types, one with box divided into three parts by horizontal lines), "BOMBAY / Bearing 2 Annas" or similar 4 Annas handstamp, arrival datestamps, all fine. (4).

Portugal/Gibraltar. 1879 (May 20) Cover from Porto to India bearing 100r single and strip of five, sent via Gibraltar and French steamer to Alexandria, the sea postage from Portugal included in the 600r franking and paid by the Portuguese Post Office to the G.P.O in London, the rare Gibraltar handstamp "PAID / POSTAGE ACCOUNTED FOR BY / PORTUGAL TO G.P.O LONDON" applied with a Gibraltar c.d.s alongside. Boxed "BOMBAY / Bearing 3 Annas" delivery charge handstamp and a Simla Delivery datestamp on the front, backstamped at Lisbon, Bombay and Simla. Minor edge faults, otherwise fine and a rare cover. Just seven examples of this Gibraltar explanatory handstamp recorded, this the only example on a cover to India. Photo on Page 98. (Image1)

Tasmania. 1867 (Apr 25) Cover from Hobart to an Officer in the 23rd Royal Welch Fusiliers at Nagode, Bengal, franked 6d, underpaid by 6d with red boxed "INSUFFICIENT" handstamp. Redirected to Jubbulpore and then to Sangor endorsed "Gone to Sangor" and "Court Martial Duty Sangor", reverse with boxed "CALCUTTA / STEAM LETTER" datestamp and triangular datestamp, boxed "CALCUTTA P.O / BG 4 ANS", and datestamps including Jubbulpore and Sangor. A rare origin to India, charged the 4a deficiency and a further 2a upon redirection. Photo on Page 98. (Image1)

1860-62 Covers sent via Marseille franked 4a, 5a or 6a all with boxed "INSUFFICIENT" handstamps and boxed "DEFICIENT POSTAGE / FINE 3d" in red or black (2), one also with curved "INDIA UNPAID", "MORE / TO / PAY" handstamps applied in London, charged 9d. One cover from Hazareebang with backstamps in red and black, red "INDIA PAID" crossed out, black "INDIA UNPAID" and "INSUFFICIENT", the 1a + 4a stamps cancelled in transit in Bombay. The 4a cover with edge faults, the others fine. (3).