Sacramento, Cal., Dec 25. Clear oval postmark (Williams SAC-2480) on 1849 folded letter to New York, with matching large "40" rate handstamp struck three times at top, crossed out and re-rated "1.60" in manuscript below for the 2 ounce rate, endorsed "pr Steamer (Oregon), 1st Janry/ 50" at lower left, letter datelined "Sacramento City, Upper California, Christmas Day!", cover stain at upper right, Extremely Fine, a striking quadruple rate usage, the only reported example known. Estimate  $2,000 - 3,000. $0 (Image)