12c Black, Plate 3 (36B). Essentially perfect centering with wide and balanced margins, deep shade and proof-like impression, grid cancel and trace of red cancel in bottom left corner

EXTREMELY FINE GEM. THIS IS ONE OF THE FINEST EXAMPLES OF THE PERFORATED 12-CENT 1857 ISSUE FROM PLATE 3, AND IS GRADED SUPERB 98 BY THE P.F. -- THE HIGHEST AWARDED.

The most recent scholarship regarding the Toppan, Carpenter, Casilear & Co. plates used to print the 12c 1851-57 Issue is clearly articulated by James A. Allen in "The 1851 Imperforate (Scott U.S. #17): Plating Updated and Additional New Findings" (The 1851 Issue of United States Stamps: a Sesquicentennial Retrospective, U.S. Philatelic Classics Society). Traditionally, the 12c plates are identified as Plate 1 (from which all imperforate and some perforated stamps were printed), Plate 2 (evidently never used) and Plate 3 (which produced stamps that were only regularly issued with perforations). It is highly probable that Plate "3" was the first one made in 1851, but it was put aside and not used until 1859. Plate 3 stamps with the centering and wide margins evident in this example are very scarce.

Ex Allen. With 2021 P.F. certificate (Superb 98). This is the highest grade awarded by the P.F. By way of comparison, P.S.E. has graded one at 98 and none higher.

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