Unfranked cover from SAO MANOEL with printed business heading at top and 'Hotel Paulista SAO MANOEL' handstamp in purple on reverse. Addressed to LIMEIRA with AMBE SOROCABANA (1 A.T.) cds dated 1 AGO 1905 on reverse. Taxed on arrival with 'T 400' in blue crayon and added pair 1895 200rs violet 'Postage Due' issue (SG D176b) applied on front and tied by LIMEIRA cds dated 3 AGO 1905 with additional strikes alongside and on reverse. A fine cover.