Ceylon
Postage Due

The 35c aerogramme above (Wiegand no. 6, i.e. no watermark and "Fold here - Do not write on reverse of this flap" on the top sealing flap is 53.5 mm wide) was sent from TELLIPALLAI (today Tellippalai, cds 22 JL. 49), to New York, USA.

The postage rate was 50c, so the aerogramme was shortpaid 15c. The Ceylonese postal authorities converted double the deficient postage (30c) into UPU gold centimes at an exchange rate of 1c = 0.8 centimes, which resulted in a postage due of 24 ctms as it was endorsed in manuscript at the right hand side of the FTS taxation stamp. "FTS" stands for "Tax - Foreign Service".

The U.S. postal authorties converted the amount postage due into 8c U.S. currency at an exchange rate of 1 U.S. cent = 3 UPU gold centimes and affixed 5c and 3c postage stamps accordingly.

Below is a 35c aerogramme (Wiegand no. 7f, yellowish paper, watermark "TITAN BOND", "Fold here - Do not write on reverse of this flap" on the top sealing flap is 64 mm wide) posted from COLOMBO (cds 24. SE 48) to Holland, Michigan/USA, duly uprated with a 15c stamp to meet the 50c postage rate.

References
Wiegand stands for Wiegand, Katalog der Aerogramme von Asien, 2000