1840 (Feb. 13) Toronto, Upper Canada to London, England, large folded letter with "City of Toronto U.C. FE 13 1840" origin double circle date stamp, matching "Paid" h.s. with magenta "2/4 & 100" rating for four-times 7dcy = 2s4d Canadian postage and 4x 25¢ steamship freight money fee, carried by Black Ball Line England from New York on Feb. 25 to Liverpool arriving Mar. 17, "Liverpool/Ship Letter" backstamp with manuscript "2/8" rating for four-times the 8d uniform ship letter rate, Very Fine. Estimate  $300 - 400. England had to wait at anchor for favorable winds and sailed a couple of days late. Since the pioneer steamship Liverpool was no longer operating from New York to Liverpool (it had been sold), the New York postmaster placed the letter on a sailing ship and refunded 4 x 12½¢ = 50¢ to the Toronto office. $0 (Image)