1922 envelope from Johannesburg to Fordsburg with a ½d Kings Head cancelled JOHANNESBURG 12 DEC 22. A boxed ‘INSUFFICIENTLY PREPAID’ cachet and a circular ‘T/3D’ h/s are on the front of the cover. The correct postage would have been 2d, and to pay the deficit the centre part of four ¾d cigarette tax stamps were applied and cancelled FORDSBURG 12 DEC 22. This was permitted at that time. A very scarce usage of the cigarette tax stamps as postage dues.