Samoa, 1926, "Samoa." on New Zealand 5s Postal Fiscal, Overprint at Top. Cowan paper, bottom margin single, tied on piece by neat town cancel, bright color, faintly toned perfs at bottom, Fine, a very rare overprint error variety with only 20 examples believed to exist, this being one of the few in used condition, S.G. unpriced in used condition; with 2011 B.P.A. certificate. SG No. 166ba. Scott No. 123 var.  Estimate $750 - 1,000. $0 (Image)