We start all our auction lots at 99p with no reserve.
Description of Lot
Provenance: Ex Adolph Koeppel Collection, guaranteeing elite specialized pedigree for Middle Eastern fiscal history.
A commercial legal declaration executed on the bilingual (English and Hebrew) letterhead of "I. S. Rabinovitz-Tumim, JAFFA, PALESTINE", a wholesale and retail dealer of glassware and household utensils
The Front Franking & Sharia Seal: The obverse bears a very high-value block of four purple 5 Piastre E.E.F. (Egyptian Expeditionary Force) postage stamps used fiscally, paying a hefty 20 Piastre tariff
The Reverse Franking: The back of this cover is a fiscal masterpiece, featuring three additional distinct revenue issues
Palestine Court Fees: A three-color franking including the 100 Mils (green), 20 Mils (red), and 5 Mils (blue)
H.J.Z. Revenues: Two red 1/2 P.T. provisional stamps (Ottoman stock overprinted for the Hejaz Railway tax)
O.P.D.A. Devair: A 5 Mil. provisional revenue
The Reverse Cancellations: The reverse franking is magnificently tied by two large, crisp purple oval handstamps reading "DISTRICT COURT JAFFA" in English alongside the Hebrew equivalent ("בית המשפט המחוזי יפו")
Historical Significance
This cover beautifully illustrates the collision of rapid commercial growth and bureaucratic complexity in early British Mandate Palestine. I.S. Rabinovitz-Tumim represents the booming Jewish merchant class in Jaffa during the early Aliyot. To process this 1923 legal or commercial declaration, they had to navigate a labyrinthine dual-court tax code. The document passed through both the Islamic Sharia Court (evidenced by the front seal) and the civil District Court (evidenced by the reverse cachets), requiring a massive flat fee in E.E.F. postage on the front, while specific Mandate legal fees, leftover Ottoman administrative taxes (Devair), and the mandatory Hejaz Railway contribution were exacted on the back. It is a complete, intact cross-section of 1920s Mandate commerce and law.