201 (213) 1948 £3 green Coat of Arms Postal Fiscal of New Zealand overprinted "WESTERN SAMOA." SG Type 27 in blue on thin hard, chalk-surfaced "Wiggins Teape" paper, wmkd Multiple N.Z. and Star, perf 14, scarce as only 2,491 were overprinted, well centered, light "Apia" cancel.
