1948 Jerusalem Siege ("Otzar Ha'am") Revenue: A sheet of 20 imperforate stamps, consisting of varying shades from pale red brown to coffee brown (Bale 1e, 1f, 1 var). These different shades run along the entire sheet, forming a visually striking arrangement. The sheet features wider margins on three sides and is arranged as two blocks of 10, forming a tete-beche configuration.
Although the sheet is unevenly cut at the fourth side (the non-wide margins), the stamps display full margins on three sides and are horizontally Tete-Beche (truncated at lower left). There is a stain in the sheet margin at the lower right. The stamps are unused without gum, in Fine to Very Fine condition