"PAID 7 & 25" HANDSTAMP
Ferriage in Upper Canada was abolished in 1837 reducing the combined rate to New York from "*9 & 25", (Cy. & U.S. cents), to "7 & 25", Toronto, Canada to Edinburgh, Scotland via New York - January 20 1838

The letter is marked "Paid to New York" and "via New York"

Postmarks:
"CITY of TORONTO U.C. JA 2 1838"
"LIVERPOOL SHIP LETTER" Robertson type S13 recorded in black 1815-39,
"FEB W 14 F 1838" (London)

Transit time to London 43 days.

Rate Markings: -
"PAID 7 & 25" in red, 7d Cy & 25 cents U.S.)
"1/7" (Stg) - 8d ship letter and 11d inland postage Liverpool-London
"½" (Stg) - Scottish road tax