CANAL ZONE, 1924, 5c-1b Coat of Arms (69 var; CZSG 69.A-69.G). Seven stamps representing the complete set of the unissued Coat of Arms values above the 2c, slightly tropicalized original gum, rich colors, Very Fine, these were prepared but never issued as the use of overprinted U.S. stamps began in April 1925, 600 sets were sent to the Director General of Posts of Panama, ostensibly for transmission to the UPU in Switzerland, a small number of sets ended up in the hands of dealers, the balance of the supply was destroyed in 1937

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