Same values, types and colors as the prior issue, perforated with 15 holes in the s.p.a.ce of two millimetres.

Plate impression, in color, on white paper, perforated 15.

1 cent, shades of indigo blue.

3 " " " red.

5 " " " brown.

10 " " " green.

12 " " " black.

The report of the Postmaster General, dated December 1st, 1860, states that:

"Larger denominations of postage stamps have been adopted and introduced, especially intended for the purpose of affording requisite facilities to prepay the postage on letters to foreign countries, and of removing all excuse heretofore existing for paying such postages in money. The new denominations are twenty-four cents, thirty cents and ninety cents. The two latter have been introduced since July 1st, last," i. e. since the commencement of the new fiscal year.

ISSUE OF JUNE 15TH, 1860.

TWENTY-FOUR CENTS. The stamp described on page 95 as prepared imperforated in 1856, but not regularly issued in that condition, was now issued perforated.

Plate impression, 18 by 25 mm., in color, on white paper, perforated 15.

24 cents, lilac.

ISSUE OF AUGUST 12TH, 1860.

THIRTY CENTS. Head of Benjamin Franklin, in profile to the left, similar to that on, the Carrier's Stamp of September, 1851, on an oval disk with hatched back-ground bounded by a colorless line ornamented by a single fine colored line. A colored back-ground fills out the rectangle and is ornamented by a shield of the United States in each of the four corners, the bottom of the shields pointed towards the center, and the ground just behind them ornamented by colorless rays, with a foliated ornament on each side of them. Between the ornaments in colorless capitals, on the solid ground, above, in two lines, "_U. S._" and "_Postage_," below "30," on the left side "_Thirty_," and on the right side "_Cents_."

Plate impression, 20 by 24 mm., in color, on white paper, perforated 15.

30 cents, orange.

ISSUE OF AUGUST 13TH, 1860.

NINETY CENTS. Bust of Washington, in General's uniform, after Trumbal, faced three quarters to the left, on closely hatched ground, appearing nearly solid, square below, arched above, bordered by a colorless line.

Solid arched label above, inscribed in colorless capitals, "_U. S.

Postage_"; below, solid straight label, inscribed in the same letters "_Ninety Cents_." The ends of the upper label are curved inwards, those of the lower label outwards, and the colorless line borders the ends and remaining side of each. Outside a double colored line borders all, forming foliated ornaments, etc. There is an added colored line at the top and bottom, and fine lines shading the ornaments.

Plate impression, 18 by 24 mm., in color, on white paper, perforated 15.

90 cents, deep indigo blue.

The twenty-four cents was required to prepay the single rate of postage on letters to England, and the thirty cents to prepay the single rate on letters to Germany. The ninety cents does not seem to have been required for any single rate. The contract with the Bank Note Engravers, Toppan, Carpenter and Co., expired on the 10th of June, 1861, and all the stamps made by them were withdrawn from circulation, and ceased to be available for postage, between August 1st, 1861, and January 1st 1862, as will appear from the circulars quoted, relating to the issue of 1861.

They have been reprinted, differently perforated, and sold to collectors by the department. (See chapter on reprints.)

OBSERVATIONS.

The one, three, five, ten and twelve cent values were first made by perforating sheets from the original plates, and later, certain changes were made that require to be noticed.

ONE CENT, PERFORATED.

The first perforated sheets being from the same plates as the unperforated, the same observations apply to them. It is to be noticed that these had the fine colored line outside the labels _at the top and bottom_. Owing to the nearness of the stamps on the sheets the perforation generally cut into the stamps, either at the top or bottom, and cut these lines, but the remains will be found on the points left between the holes. Careful search will secure specimens in which both these lines are intact, though they are somewhat rare. The vertical lines, printer's imprint, etc., are of course in the same positions, and the same varieties of finer or coa.r.s.er lines may be found. The color varies in the same degree. The paper is apparently the same, with the same tinting, from the imperfectly wiped plates.

In later specimens, however, the attempt was made to keep the perforations from impinging on the printed portion. This was done by removing the larger portion of the fine colored lines outside the labels, and with them, portions of the upper and lower ornaments. In many cases, they appear to have been wiped off, and the ends are smudged. In others, they are clear and distinct. A great many varieties result, as a greater or less portion of the lines or ornaments were removed. Some of them are curious enough, in stamps that have always been supposed to present no varieties. The fact being pointed out, it is hardly worth while to attempt to distinguish them.

The vertical lines and printer's imprints are in the same positions.

The stamps are still so near together that evenly perforated specimens, i. e.; specimens in which the perforation does not cut some portion of the stamp, are not easily found.

_Two marked varieties_ may be noticed. In one, the outer fine line _is removed above the top label_, while that under the bottom is left intact. In the other, this outer line is removed _below the bottom label_, while it remains intact above the top label. Both these variations are exceedingly uncommon and appear to belong to the bottom and top rows of the sheet respectively, though this has not been verified. The same observations may be repeated as to variations in the thickness of lines, the color of the paper and the impression.

_Oddities._ Specimen showing two rows of perforations at the top and bottom. Specimen without the outer lines to labels, unperforated.

THREE CENTS PERFORATED.

The first perforated sheets of the three cents were from the same plate as the last unperforated sheets, and consequently have the rectangular outside frame lines, not only at the sides, but at the top and bottom as well. As the stamps measure 25 mm. vertically and are only 1 mm. apart, and the horizontal rows of perforation are about 25 mm. from center to center of the holes vertically, the perforations generally cut into the stamp and partially obliterate these lines. As the stamps are only 1 mm.

apart at the sides, and are 19 mm. wide, and the vertical rows of perforations are 20 mm. from center to center of the holes horizontally and the holes are nearly 1 mm. in diameter, the side perforations also usually cut into some part of the stamp. It is therefore quite difficult to find good specimens of this variety, and to distinguish some of the minor varieties, as the corners are generally imperfect. Specimens were found showing the sheet cut along the colored vertical line, and (X) perforated between this line and the stamp, from either half of the sheet. New plates were however, soon constructed. In one of these, No.

24, the side lines are drawn on the plate from the top to the bottom, and are about 19 mm. apart. The fine outer lines at the top and bottom are entirely omitted. The maker's imprint, "Toppan, Carpenter & Co., Bank Note Engravers, Phila., New York, Boston and Cincinnati," 1 mm.

from the outer rows, is 68 mm. long. "No. 24 P," is 4 mm. from the outer rows. The vertical center line is 1 mm. from the stamp. The sheet measures 418 mm. from side to side, and 252 mm. from top to bottom of the printed part. The paper is 447 by 283 mm. The vertical rows of stamps are 1 mm. apart, and the vertical rows of perforations nearly 21 mm. apart horizontally from center to center of the holes. The last two rows at the sides are a little further apart. The horizontal rows of holes are 25 mm. apart vertically. Most of the differences in the stamps on this sheet arise from the fact that the central portion is not always placed in the same position in regard to the vertical lines. A few of the stamps show dots in or near the corners.

In some the lines are too near some of the corners, in some too far off, and in others they touch and even cut into the blocks. Some few show double or partly double lines.

The whole sheet from plate 24, above mentioned, does not contain all the varieties round, nor are they arranged just in the same order that they appear in portions of other sheets examined.

All the varieties possible, considering merely the position of the corners and side lines, would be 246. So that each stamp on a sheet might be different in this respect without showing them all.

In sheet 24 however, only 32 exist. There are therefore, a number of each variety, as follows, by the table previously given:

hhhh 1 hiif 1 ifih 2 fihh 5 hhhf 2 hifh 1 ifif 13 fiih 8 hhih 16 hfif 3 fhhh 2 fiii 2 hhif 20 ihih 14 fhhi 1 fiif 9 hihh 2 ihif 32 fhhf 2 fihh 2 hihi 2 iiih 7 fhih 3 fihi 3 hiih 20 iiii 12 fhif 5 ffhf 1 hiii 5 iiif 1 fhff 1 ffif 2

The 11th stamp in the first horizontal row, the 11th and 12th in the second row, the 13th in the 4th row, and the 17th to 20th in the 10th row show an extra line to the left of the left bottom rosette, V^1.

In the 18th vertical row the left line actually cuts through the left block in four specimens which are marked as if it merely touched in the foregoing list.

The 14th and 15th stamps in the top row show the dot.

The 13th, 16th, 17th, 18th, 19th and 20th stamps in the upper row show the right vertical line not only too far, g^2 g^4, as marked, but very far from the corner block.

The 9th stamp in the upper row has the double left line.

The center stamps of this sheet are all of the varieties marked hiih in the list, on the right half of the sheet, and hhih or hhif, on the left half.

None of the more prominent varieties are to be found on this sheet unless the 9th stamp in the upper row may be considered as such. Loose specimens from other plates show the vertical line only 7/8 mm. from the stamps. Some of these are otherwise like those mentioned before, and hfhg, gfff and ffhf from the left side, and hfhh, fhfg, fgfg and ifig have also been noted. The above are all cut at or near the vertical line. Some of the same varieties exist perforated along this line, and higg and fihh exist also so perforated. In loose specimens have also been found, igig, ihih, ifif, hhhf, hhhi, hhfh, hhff, hhif, hfhh, hfif, hfig, hgig, hgif, hifi, hiih, gfgh, gfgf, gfff, ghgh, gigi, ffff, fffh, ffhg, fgfg, fghf, fghg, fgig, fhfh, figh, varieties not on sheet from plate 24.

Pa.s.sing now from these varieties dependent upon the nearness of the lines and corner blocks the following more interesting variations may be found: