Corinth, Miss (full strike of the balloon CDS) Handstamp PAID (no rate) Dietz Type I 31 MAY 1861 Last Day USA Used in the CSA. Addressed to Thos J. Dees, Pearl Valley Neshoba Co., Miss. Since this cover is the last day of the USA rate (3c) and it would not be delivered until after the CSA Postal Service took over with a new rate (5c), it has been surmised that the Corinth postmaster purposely left the rate off the cover so there would be no confusion that the letter was indeed fully paid. This is an overall Stars and Bars Patriotic Cover in full color (10-Stars) Dietz Type F10-1 which is an extemely scarce design with only a very few examples known to exist. The original soldiers letter remains with the cover which is written on a Patriotic Lettersheet showing the also very scarce Tennessee Stars and Bars design (11-Stars with “T” in the center for Tennessee) Dietz Type F11-8. The lettersheet contains the full rendition of an intensely patriotic poem “The Southern Banner” by Aug. Hitfzeld (misspelled as should be “Hitzfeld”), Memphis. The letter is short just letting the people at home know they are all right ”...the soldiers are getting sick fast... there are about 6,000 volunteers here...we have plenty to eat...we have no uniforms yet...send your letters to Capt A. S. Lee...G. W. Dees, Corinth, Miss.” G. W. Dees was a private in Co F 14th Miss Inf and Capt Aaron Suggs Lee was the Company Commander. The regiment would later surrender at Fort Donelson. Three minor sealed edge tears, but otherwise Very Fine. This is one of the most significant CSA Patriotic Covers and Lettersheets still in existence and is a very major item of CSA Postal History.