cover 1854 (20 Mar.) entire letter from Rangoon to London, marked "per overland mail via Marseilles", rated "1/10", showing framed "INDIA" in red with, on reverse, Calcutta Ship Letter h.s. in black. The contents describes a commercial transaction which gives a characteristic flavour of the period. An extremely rare item of Burma postal history; Rangoon was only annexed to the Empire in 1854.