項次 1624

1924 (Oct 11) India to Canton "Charge Not Collected" Cover Sent from Tavdi, India to E. R. Mogra in Shameen, Canton, this cover shows a missing Indian stamp (upper right) and a manuscript "20c" (20 Gold Centimes?) tax marking. In transit, the Hong Kong B.P.O. applied two 4c HK Postage Due stamps tied by a blue boxed "TAX" cancel, subsequently struck with a purple two-line "Charge not collected / in Hong Kong" hand-stamp. The reverse features four ROC blue Postage Due stamps (one 1c and three 2c) tied by Canton (Nov 5) arrival cancels, alongside transit marks from Tavdi, Surat, and Navsari. This item is a premier example of tripartite postal accounting under UPU regulations. It illustrates the conversion of a Gold Centime deficiency into British colonial currency (8c HK) and its final realization in Chinese currency (7c ROC). The rare "Charge not collected in Hong Kong" handstamp confirms the transfer of fiscal liability from the British exchange office to the Chinese postal administration for delivery in the Shameen concession.

1924年印度寄廣州沙面欠資封，因郵票脫落由印度郵政標註 20金法郎分 欠資。香港郵政中轉時貼上 8分港幣欠資郵票，並加蓋紫色 「Charge not collected in Hong Kong」 移轉戳記；抵達廣州後由中國郵政貼上 1分及2分（共7分）藍色欠資郵票 補收稅款。本封完整記錄了印度、香港與中國三方郵政對國際欠資郵件的會計轉換流程，是研究條約口岸郵政史的經典實物。