10c Green, Re-Issue (106). Deep rich color and proof-like impression on bright paper, unusually choice centering with wide margins, face-free strike of double-oval cancel, unpunched perf at bottom left not mentioned on accompanying certificate

EXTREMELY FINE GEM. THIS IS THE FINEST USED EXAMPLE OF THE 10-CENT 1861 RE-ISSUE IN EXISTENCE. ONLY FIVE USED EXAMPLES ARE RECORDED, MAKING THIS THE RAREST IN USED CONDITION AFTER THE 90-CENT. ONLY THREE OF THE FIVE USED COPIES ARE SOUND. ONE OF THE RAREST OF ALL USED UNITED STATES STAMPS.

The 10c Re-Issue was printed from a new plate of 100 subjects, compared to the original plate of 200 in two panes. 10,000 stamps were printed (100 impressions). Only 451 of the 10c were sold; the remaining 9,549 were destroyed on July 16, 1884.

Our census of Scott 106 used, shown below and available at our website at http://siegelauctions.com/dynamic/census/106/106.pdf , records only five examples, of which just three are sound. The example offered here, with wide and balanced margins, gorgeous color, a face-free cancel and in sound condition, is the finest of the five.

The 10c has the lowest survival rate (after the 90c) of any of the Re-Issues, which is surprising, because after June 1, 1867, the registry fee could be paid by stamps, and the 10c fee was in effect when the 10c 1861 Re-Issue was in circulation.

Census No. 106-CAN-01. Ex Sheriff and Zoellner. With 2009 P.F. certificate. Scott Catalogue value is far too low and has not changed in many years, despite the fact that the Mayer copy brought $30,000 hammer in 2003, when its rarity was still not fully understood. The 90c, with four known, catalogues $225,000.00

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