1888 10c UPU Surtax to India (#45) 10c Small Queen.

#45 10c Small Queen tied by cork hs on cover from Dundas, Ontario to Cocanada, India paying 10c UPU Surtax rate. Reverse with Hamilton, Seap Post Office E, and First Dely Cocanada bs.

The 10c UPU Surtax rate was for the extra distance to India and was in effect from January, 1883 to January, 1892.