Lot no. 97 •

There are additional 7% import fees (not tax, non deductible) that will be charged to all buyers. This includes also those buyers from outside the European Union.

1871, Cérès 2 centimes red brown and 4 centimes grey, fresh colours, tied by cds “LE HAVRE 1 JANV. 76” to newspaper wrapper to Belgium, except for a couple of short perforations very fine. Thought to be the only known printed matter item mailed on France’s first day in the GPU. Also Cérès 15 centimes tied by Paris dotted star to formular card dated on reverse 1st January 1876 but posted on 31th December 1875, sent to London with red two-line “AFFR. INSUFF P 24”, later striped in pencil and recognized as correctly franked, fine. A very scarce duo illustrating the hazards resulting from tariff changes

The wrapper was sent the first day of French UPU membership, inadvertently overfranked at 6 centimes, the former pre-UPU tariff of 1st January 1866 (in effect up to the previous day), the newly introduced UPU rate being 5 centimes