1c Blue, Ty. I, II (18, 20). Block of 78 from the left pane of Plate 12 with straddle-pane margin at right, comprising 40 Type I positions and 38 Type II positions (approximately 11 Type II's have a very tiny break in outer line which might qualify as Type IIIa), original gum, ten or so Mint N.H., tiny hinge reinforcements, bright color and fresh, about ten stamps have small faults, a few others with trivial imperfections

VERY GOOD-FINE. THIS IS THE FAMOUS ACKERMAN-NEWBURY-NEINKEN-ISHIKAWA-WAGSHAL BLOCK, THE LARGEST KNOWN MULTIPLE FROM PLATE 12. A MAGNIFICENT EXHIBITION ITEM.

Plate 12 is remarkable for the numerous misplaced transfers in the left pane, as evidenced by this block of 78. As explained in Neinken (pp. 486-487): "The right pane was evidently transferred first, and by vertical rows. I believe the first three entries were 10, 20 and 30R, followed by pairs of 40, 50 then 60, 70, then 80, 90, and a single transfer of 100 [Note: the use of the bottom relief -- C Relief -- to enter the bottom row, is consistent with Richard Celler's theory of the '10th Row Adjustment' -- see The 1851 Issue of United States Stamps: a Sesquicentennial Retrospective]. This order was followed in vertical rows throughout the right pane and through the 10th, 9th and 8th vertical rows of the left pane. Thus thirteen vertical rows on Plate 12 were transferred in the same order of reliefs as Plates 11, 3, 2 and 1, but after the first three transfers in the seventh vertical rows of the left pane, the old order was abandoned. Instead of pairs of the 'B-C,' the order was reversed, and three pairs of 'C-B' were entered with the last transfer from the regular 'C' in the 10th row. This same order was followed in the sixth and fifth vertical rows but the regular order was restored in the fourth vertical row. The reverse order was used on the third row, the same order as used on the fifth, sixth and seventh. The order used in the next row, or second vertical, was different from any others on the plate, from top to bottom being, A, B, C, B, C, B, C, C, B and C. Thus, instead of having a pair of 'C' reliefs in 82-92, the pair of 'C' occurred in 62-72. The first vertical row was also different from any other vertical row on the plate, with a pair of 'B' reliefs in 71-81 instead of a normal pair of 'B-C.'"

Part of this block is illustrated in the Neinken book (p. 499). Ex Ackerman, Newbury, Neinken, Ishikawa and Wagshal. Scott Retail for various combination blocks and remaining singles is more than $180,000.00.

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