The DEAD - LETTER OFFICE split ring handstamp is not unusual but I do not often see really clear examples.


The example shown here from my collection is dated April 23, 1897, The letter was posted as a drop letter in Montreal April 26 and RETURNED FOR POSTAGE. Two cents postage has been affixed (partly covering the 'RETURNED' handstamp. It then appears to have been processed as a single domestic letter that should have been paid 3 cents so thus marked 2 cents due. the previously paid 2cents is cancelled using the DLO handstamp.
GJP