1902 underpaid New Zealand Government Life Insurance Department envelope to New York with a Life Insurance 1d tied by a WELLINGTON OCT 2 1902 roller cancel. The cover has been taxed with a ‘T 15 Centimes’ handstamp. And on the back a pair of US 3c Postage Dues have been affixed and tied New York 1 NOV 02. The original letter on Government Insurance Department official notepaper accompanies the cover. An exceptionally rare usage of the Life Insurance stamp going to an overseas destination.