127A (188a) 1888 $4 green Seal of the Colony overprinted "INLAND REVENUE" and surcharged with large "4" (3½mm) Type II (SG Type b), only 188 issued, a significant portion of which were subsequently overprinted to create the common 1¢ provisional, a notoriously scarce and vastly undercatalogued stamp, seldom seen, with BPA certificate for the horizontal pair that this is from.
