Persian Gulf. (Iraq). 1932. Registered Air Mail envelope written from the 'Eastern Bank, Baghdad' addressed to France bearing SG 143, 10f yellow, SG 144, 15f blue and SG 147, 30f olive (2) tied by Bagdad/ Reg double ring with registration label and hand-struck instructional 'Late-Fee/ Three Anna' in violet on face. Scarce item, Proud does not record the Late fee/ Three Anna' hand-stamp.