10c Black (2). Position 23L, large margins to just in, bright shade, tied by blue "Philada. Pa. 5cts. Apr. ?" integral-rate circular datestamp on folded letter datelined "Philad. 4th April 1851" and addressed to Montreal, Canada, also with sender's manuscript "Paid to the lines" notation at top, minor splitting along vertical file fold which is well away from stamp

VERY FINE. A WONDERFUL USE OF THE 10-CENT 1847 ISSUE ON A COVER SENT PRIOR TO THE START OF THE APRIL 1851 TREATY BUT ACCEPTED AS A TREATY RATE USE. THIS IS THE EARLIEST REPORTED TREATY RATE COVER.

Effective April 6, 1851 a new rate was established between the United States and Canada. Mail was no longer prepaid just to the border; a rate of 10c (or 6 pence Canadian) was established to or from any place in Canada (except for the West Coast). The sender of this letter was apparently unaware of the impending rate change and marked it "paid to the lines". However, by the time his letter arrived in Canada the new treaty was in effect, so it was considered fully prepaid to destination.

Ex Hart and Mirsky. Illustrated and described in an article in Chronicle 183

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