Watch List notes:

British India Fiscal 5 Rupees = 40 Annas Tax Revenue paper Victorian period, uniface and brown featuring Queen Victoria looking left at both left and right, 'X'-like design with denomination at centre and Thomas De La Rue imprint at bottom, VF. Manuscript cursive writing on reverse transcribed at best as "No. 4777 for a Mr W. Morrison of Guernsey (?), For Rupees Five only dated 26th August 1887' signed at bottom and Calcutta mentioned. An interesting piece and very well kept

Estimate: 15-30 GBP