This stamp originates from the Philippine Islands during the period of U.S. administration, when postage due stamps were used to collect unpaid or underpaid postage. The base design features a postal clerk in uniform holding a letter, framed in ornate red detailing. Originally issued as a 2 centavos postage due stamp, it has been surcharged in blue with “3 Cvos.”, creating a new denomination of 3 centavos. Such overprints were common in times of rate changes or shortages of certain values.

A fine piece of postal history, it represents the transition era of Philippine philately under American governance and remains sought after by collectors of U.S. territories and surcharge varieties.