RT40 USA #26 tied by the Knoxville, Ten small double circle CSA 11 JUN 1861 Tennessee Independent State. Addressed to Miss Charlotte Phipps, Lyons Store Hawkins Co., E. Tenn. Internal East Tennessee usage during the Independent State period. East Tennessee was very Union in its sympathies which may account for the Union rate being used. However, this is a CSA Stars and Bars (7-Stars) Patriotic Cover in full color Dietz Type F7-19. The original letter is not with the cover, but a transcript has been located and is included. The letter was from Will Phipps, a Private later Lieut Co K 19th Ten Inf, to his sister Charlotte and datelined Camp Cummings (an instruction camp near Knoxville) 8 JUN 1861. The letter gives wonderful insight into camp life and the Southern Patriotism of the young soldiers very early in the war. The cover has been professionally cleaned and a weak address professionally enhanced to a Very Fine appearance. Ex-Antrim, Ex-Hill (John Hill had many of his prominent covers cleaned and professionally improved. This is now a fact of CSA collecting and cannot be avoided as much of his extensive collection has now been dispersed after his death in 1998). SOLD