France. (India). 1861. Envelope written from France addressed to the Punjab, India bearing French 'Napoleon' Yvert 17b 80c rose (imperf) tied by '3537' in dotted lozenge with adjacent Versailles date stamp '3rd Mai 61' endorsed 'via Marseille and Bombay' with Marseille '4/5' and framed Lahore in red 'June 9' with Abottabad on face '11th June' underpaid with boxed 'Affranchissement/ Insuffisant' and circular 'St. Bg./ Ad/ 12' on face (Indian accountancy). A very rare early item of incoming mail with rarely seen Indian accountancy.