1922 - Cigarette Tax stamps used as Postage Dues. Underpaid cover to Fordsburg with a pair of ½d's cancelled JOHANNESBURG 11 DEC 22. A boxed 'Insufficiently Prepaid' cachet is on the front of the cover along with a 2d Tax mark. To pay this tax a pair of ¾d Cigarette Tax stamps have been affixed on the front of the cover and a Kings Head ½d on the back, all cancelled FORDSBURG 11 DEC 22. Only a handful of covers are known with the use of Cigarette Tax stamps being used to pay underpaid mail, this being a fine example of this usage.