Adams Express Co. Memphis Feb. 26 (1863).
Oval datestamp ties 2c Express, Blue, Imperforate (R9a),
large margins to in at left, on buff cover from Lester B. Waid on board the U.S. Gunboat Baron de Kalb on the Mississippi River,
addressed to Meadville Pa., manuscript "Enclosed $20.00", "Exp 2/-"
(25c) and "1.35"
express charge, two original lettersheets (one written both sides), including one with Patriotic Eagle and Flag design
in red and blue and one noting the serial number of the $20.00 Treasury note enclosed, red express wax seals on back, cover edge nicked at lower left
VERY FINE APPEARANCE. A RARE EXAMPLE OF UNION MILITARY PERSONNEL MAIL CARRIED NORTH FROM OCCUPIED TERRITORY BY ADAMS EXPRESS, WITH A U.S. REVENUE STAMP PAYING THE TAX ON THE EXPRESS FEE.
The 2c Express stamp underpaid the 5c tax for an express charge exceeding $1.00. This is a scarce early matching use of the Express stamp, which is more commonly found on express receipts rather than envelopes. The 2c express tax was replaced by a 2c ad valorem tax on express receipts.
This cover was the subject of an article by Scott Trepel ("An Adams Express Company Usage From Federal Forces on the Mississippi," Chronicle 158)
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