Queen Victoria Penny red SG 8 Plate 35 BJ on cover to LESLIE FIFE

Stamp is just tied by a Scottish Maltese cross.

Back has a fabulous MARKINCH/ MR 16/ 1844 boxed Scottish local in orange,

and a CUPAR FIFE/ MR 18/ 1844 boxed Scottish local in orange

Contents are a request to pay assessed taxes and Land Taxes.

SG 8 BS24 Plate 35 has a catalogue value of £65 off cover, and £120 on cover.