Rare 1938 FDC of China Arts Co.,

The cover illustrated below is the 1938 First Day Cover prepared by China Arts Co., cancelled Rangoon G.P.O REG, and Rangoon registration label affixed at the back.  Registration Receipt is attached at the back of the cover.  The cover is backstamped Registration Rangoon DELY mark 15 Nov 38.  It is the philatelic cover with excess postage.

Back of the cover

Richards's Who Was Who in Burma Philately indexed China Arts Co. as Dealers, at Wyndham St., Hong Kong. Their Rangoon addresss – 345 Phayre St. – appears on fdc’s from 1938
onwards.  The Rangoon address was noted as different.