Kirkpatrick & Gault, New York N.Y., 12c Black (EP117). Stamp is an intense shade and attractively placed to show centered denomination at bottom, case has dark olive brown color, mica intact but with minor lamination visible in cross-lighting, Extremely Fine, perhaps 10-12 are known -- Joseph Kirkpatrick was a small-time munitions importer and president of the United States Dispatch Company in New York City. He became John Gault's partner in the summer of 1862. According to research by Fred L. Reed III, Gault and Kirkpatrick probably met through a mutual business associate, William V. Barkalow. The Kirkpatrick & Gault encasements solicited "Applications for Advertising on this Currency" and gave the 1 Park Place address. Ex Litle

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