1943 3d multiple upright wmk, vert block of 12 (3 x 4) + 1d on opened out underpaid commercial airmail cover ex 17 December 1945 Montreal, Canada, to Auckland, NZ, bearing Canadian 8c, 10c & 20c stamps, T / 370 taxe indicator in pencil, somewhat indistinct COLLECT / d. / AFFIX STAMPS / BEFORE / DELIVERY h/s in red with 3/1 inserted in pencil & initialled, on front. Rear bears 7 JAN 1946 Auckland P Due "C" class cancels. P Due charged 37c underpaid [75c rate] = 370 gold centimes = 3/1d. Vendor states that this is one of only a few covers recorded with upright wmk 3d P Dues. CP Y22b, cat $55 each ($660)!
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