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According to the footnote in the Scott Specialized Catalog of United States Stamps and Covers after the listing for #J39: "In October, 1895, the Postmaster at Jefferson, Iowa, surcharged a few 2 cent stamps with the words "Due 1 cent" in black on each side, subsequently dividing the stamps vertically and using each half as a 1 cent stamp. Twenty of these were used." The cover offered here is one of the few surviving examples where the surcharged bisect is tied across the cut by the Jefferson datestamp and is regarded as the finest example of this provisional bisect rarity. (Image)