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Taxed eastbound mail: c. JULY 1945 commercial cover (from HAIFA?) to TEHERAN, sent via overland service via Baghdad but underfranked at 10m (15m was period rate), tied by machine cancel; backstamped 29 JLY 1945 BAGHDAD transit, where cover censored (front); probably at this stage of transmission, cover damaged: backstamped 15 IX 45 TEHERAN arrival (6 week transit), marked for tax on front (uncollected) + opened/resealed & censored by Anglo-Soviet-Iranian censor (front/back); manuscript on back/front (Farsi?) suggests cover could not be delivered, so returned to sender; received HAIFA 1 NO 45 where top of cover sealed by "Found Open or Damaged" sealing label & tied by local postmark; backstamped 3 NO 45 JERUSALEM RLO (as no return address visible). Unusual 4+ month transit time/occurence. Per Collins et. al. "all mail going eastwards is scarce to very rare".