1c Blue, Ty. III, Position 99R2 (21). Rich color, neat strike of town cancel, wide bottom margin clearly showing the wide break and double transfer that define the position

FINE. AN EXCEPTIONALLY RARE SOUND EXAMPLE OF THE PERFORATED ONE-CENT 1857 ISSUE FROM POSITION 99R2.

Plate 2 was made in late 1855, and consists of 198 stamps that are Type II, one position that is Type III (99R2) and one that is Type IIIA (100R2).

Guide dots were used to accurately lay out the subjects on the plate. Positions 79 and 89 were transferred perfectly using their guide dots. However, the guide dot to the south-east of Position 88R2, which was used to align the single B Relief for Position 99R2, was placed far out of line, resulting in the bottom part of the A Relief being transferred into the bottom part of Position 89 (and in the margin below this position) by mistake. When the fresh entry was made in Position 99R a full transfer of the design was not possible without running into the error in Position 89R. The position was therefore short transferred at top, and apparently also at bottom, creating the finest example of Type III found on any plate (see pp. 183-184 of Neinken book).

Plate 2 stamps were issued imperforate from December 1855 through June 1857. Beginning in July 1857 stamps from Plates 1 Late, 2 and 4 were issued with perforations, and Plates 2 and 4 continued to produce stamps through late 1857. Plate 2 stamps are rarer perforated than in imperforate form; conversely, Plate 4 stamps are rarer imperforate than in perforated form. Perforated 99R2 stamps are of extreme rarity.

Our census, which incorporates the records of noted student Jerome S. Wagshal, the Philatelic Foundation, the Levi records and our own work, is available at our website at http://www.siegelauctions.com/dynamic/census/21/21.pdf . Only one unused example is known, in a block. Twelve used singles are recorded, as are three on covers and two in strips, for a total of 18 known in any form. Virtually all have faults or are very off-center -- only three off-cover singles, including this stamp, and one on cover are confirmed as sound.

Siegel Census No. 21(99R2)-CAN-02. From our 1975 and 1991 Rarities sales and ex Ishikawa. Last offered to the market in our 1997 Rarities sale. Signed Ashbrook. With 1980 P.F. certificate

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