This striking 1921 stamp from French-occupied Syria is an overprinted version of the renowned Merson type, originally created by Nicolas Luc-Olivier Merson and engraved by Auguste Thévenin. Printed in rich red and pale violet tones with ornate allegorical imagery symbolizing Commerce and Agriculture, the French 40 centimes issue has been locally surcharged with “O.M.F. / Syrie / 2” in black ink, updating its denomination to 2 Syrian piastres. The letters "O.M.F." stand for "Occupation Militaire Française," denoting use under military occupation following World War I. With its large horizontal format (40.5 x 24 mm), intricate border detail, and classical iconography, the stamp captures both the aesthetic grandeur of early 20th-century French engraving and the complex political transitions of the Middle East. This example bears a legible cancellation and shows hinge remnants and repair on the reverse. Despite the wear, it remains a sought-after issue among collectors of Mandate-era Levantine philately. Estimate "$35 – 50".