Description
1970 incoming Canadian taxed mail: 14 Sept 1970 postmarked surface mailed printed matter cover sent from MONTREAL to TEL AVIV & franked 5c - but short paid & marked for tax by the Canadian post office using the taxe fraction method instituted as of 1 Jan 1966 by the Universal Postal Union's (UPU) Vienna convention, of the sending postal administration indicating the amount owed as twice the deficiency in the numerator and the country's base letter surface postage rate in the denominator - here the cover was deficient 1c for the 12c rate (i.e. the printed matter surface rate was 6c), and charged 2c as the tax.
In Israel this ratio was multiplied by the country's period base letter surface postage rate of 30 agorot, yielding a calculated postage dues tax amount of 5ag - rounded to the nearest available denominated postage stamps & becoming a 12ag tax charge, paid in Oct(?) at TEL AVIV-15 (head post office) using a 0.12L 1965/67 1st Town Emblems Ba #334 stamp; unsealed per printed matter regulations.
