1d. Letter Sheet Forme 3 A54, S.G.ME1,

used from London to Guisborough 2 May 1843, uprated with 1841 1d. red-brown Plate 31 RJ-RL strip of 3, each with 'P' converted to 'R', BS20b, Britannia with London number '7' in Maltese Cross cancellation and tying the adhesives, London code 'F' date stamp of despatch on the reverse and Guisborough arrival the following day. Some creasing and a few small strengthened tears or splits. B.P.A. Certificate 1996. A SPECTACULAR UPRATED MULREADY. PROBABLY UNIQUE. (S.G. £12,000)

PROVENANCE:
Robson Lowe 12 October 1965, Anonymous, Lot 45 Christie's 8 October1996, The 'Daisy' Collection, Lot 48