cover - 1842 (15 Mar.) Mulready 1d. letter sheet, A238, with printed demand from "STAMPS AND TAXES/Kirkwall, 15th March 1842" inside, black Maltese Cross and red d.s. to a local address, light crease and trace of soiling; also a similar Mulready but A232 with same printed notice inside, addressed to Sanday but without postal markings, light crease but very fresh. The interior printing is a variety of S.G. Spec. MA 61