1948, 10m. New Year, single franking on local commercial cover from "HAIFA 26.10.48", insufficiently paid (should have been 15m.), therefore charged with double amount of lacking postage and (due to a shortage of dues on that particular day in Haifa)franked by another 10m. stamp marked by "T" and postmarked "HAIFA 17.20.48", slight postal wear as to be expected. Certificate Tsachor. Very rare entire and most unusual combination! (Tax Method: Regular Taxation) (Image)