Canada #FX39 4c Blue 1915 Two Leaf Excise on 1924 CIBC Post-Dated Cheque VF-81

1924 Canadian Imperial Bank of Commerce post-dated cheque for Palmer-McLellan Shoepak Ltd. franked with a single of the 4c blue 1915-34 Two Leaf Excise Tax stamp (FX39). The stamp paid the 4 cent excise tax, which was based on the amount of the cheque. The document offered here grades VF-81 as follows:

Intactness of the document: 50/50

Paper freshness : 20/25

Condition of the paper and edges: 5/15

Appearance of the handwriting: 4/5

Condition of the stamps: 2/5

Van Dam lists the used stamp off-document at $.30.