Lot no. 1173

1932, 1 f., 4 f. and 5 f. each pair total 20 f. tied by bilingual "PINKIANG (HARBIN) 31.10.5" (still republication date = Oct. 5, 1932) to reverse of cover to Singapore, but treated invalid by Straits Settlements Postal Administration: Outlined by blue crayon, boxed "T" (50 ctms.) and Straits dues 8 c., 10 c. affixed, tied by "SINGAPORE 27 OC 1932". Sender had moved, thus forwarded to Shanghai/China, Straits due made invalid by boxed violet "POSTAGE NOT COLLECTED...", in China large bold "T" and China dues 20 c. and 30 c. affixed tied to "SHANGHAI 8.11.32". Cover opened out for display. Spectacular example of non-acceptance of Manchukuo postage by UPU members in early period