The varieties developed in the study of the One Cent, Three Cent, and Ten Cent of the 1851-1857 Issues led Col. Tracy to believe that possibly varieties existed in the Twelve Cent stamps, and while his work is still far from complete, it has advanced sufficiently to prove that this value is quite an interesting subject for specialism.

Somewhat similar to other values of this issue the varieties which exist in the twelve cent stamps result from an attempt to improve the designs by the process of recutting on the plates.

The existence of specimens with “extra side lines" has been noted in various articles for some years past, but no mention has heretofore been made of the fact that considerable recutting was also done on the designs of the stamps, and Col. Tracy deserves the sole credit for this interesting discovery.

Plates "1" and "3" are in many respects very much alike. In general, the distinctions are as follows: The horizontal distance between the designs on Plate I are 1⁄2 to 1 millimeters (MM), while on Plate 3 it is from 14 to 23% MM. The outer frame line on Plate "I" copies is always complete, except possibly for very slight breaks at the corners, which are never over 4 MM in length and generally less, whereas, Plate "3" copies always show the outer frame line broken at some corner and generally at the sides, top or bottom. Copies may also show an entire side frame line missing. The great majority of Plate "1" copies are sharp and clear, whereas, the majority of Plate "3" copies appear dull or blurred.

In common with all the Toppan Carpenter plates, the Twelve Cent plates were made up of two panes of 100 (10x10) side by side, and separated by a single center line. The imprints were to the right of the following positions in the right panes, 40R, 50R, 60R, and 70R, and to the left of the following positions in the left panes, 31L, 4IL, 51L, and 61L.

All of the varieties resulting from a recutting of the designs come from Plate "r", and all of the recutting resulting into the "double line varieties" come from Plate “3”.

Plate One

Plate "I" was evidently made at the same time the first Three Cent Plates and Plate "I" of the One Cent were made, and while a three relief roller was used to rock in these plates, we have every reason to believe a one relief roll was used on the two Twelve Cent Plates; in fact, in no respect can we find any evidence of other than a One Relief Roller. The horizontal spacing of the designs on Plate I is so constantly irregular and without uniformity that it appears practically impossible to figure the use of other than a one relief Transfer Roll.

Referring to the use of a one Relief Roll, Mr. Perry in his notes, suggested the theory that the 12c plate might have been the first plate made by Toppan Carpenter for this issue, and that finding it took so much time to rock in 200 designs, they afterwards adopted the use of a multiple Relief Roll. While this theory may be possible, we cannot imagine any reason to have induced the Engravers to make a plate of twelve cent denominations first, when there was urgent need of several plates of the three cent value.

Another thing which confirms the use of a One Relief Roller is the fact that position dots are found in most of the positions in each of the ten horizontal rows. The arrangement of these dots on the plate is as follows: They are situated in or very near the lower right corner of each design in all the rows on the plate except the top and bottom rows, and the following positions, 20L 30L 40L 50L 60L 70L 77L 80L 90L 20R 30R 40R 49R 50R 60R 70R 80R and 90R. Top row positions show one, two or three dots

in the margin just above the upper right
and left corners of the design. Such dots
are generally about 2 millimeter above
the right and left corners, and a bit from
the edge of each design. The only posi-
tion in the entire top row that does not
show any dots is 6R 1. The dots in the
body of the plate are very irregular and
are in all shapes and sizes.

The center line dividing the two panes
measures 34 MM from the left pane and
234 MM from the right pane. It is a
heavy, unbroken line, running from the
top to the bottom of the plate. (See
Figures 3A and 3B).

The Imprint of Plate "1" is of the first variety used by the Engravers, and is the same as found on their other plates made from 1851 to 1860. (See Figure 1).

While we have never seen the complete imprint, we have every reason to believe it reads as follows:

"Toppan, Carpenter, Casilear & Co., Bank Note Engravers, Phil.,

New York, Boston & Cincinnati."

The tops of the letters are toward the sides of the designs in each pane and measure as follows: The capitals are 134 MM and the small letters 2% MM from the designs in the right pane. The capitals are 2 MM and the small letters 23% MM from the designs in the left pane.

Stamps from Plate I showing a portion of the Imprint are extremely scarce, our combined record of the known specimens being as follows:

The vertical spacing

measures about % MM.

Imperforate

Left Pane- a single copy 5IL

a pair, 51L, 52L

Right Pane-a strip of eight 63R to 70R

Perforated

Left Pane- a single 51L
Right Pane-a single 50R
Making a total of five.

of the designs of each pane is nearly constant, and generally The horizontal spacing varies from 1⁄2 MM to 8 MM, in the left pane, and from 5% to 1% MM in the right pane.

The vertical alignment is very regular, but in the horizontal arrangement, a difference in level of from 1-16 to 4 MM is generally found.

Shifted transfers on Plate "1" are numerous and varied, and the shift generally exists toward the top of the design.

In view of the interest taken in the recutting done on other Toppan Carpenter plates, it seems strange that the recutting on the Twelve Cent stamp has thus far escaped the notice of the specialist, particularly when the fact exists that every position on Plate "I" was recut.

While it is not probable, still it is possible that the recutting was done after the plate was in use for a short period, but as no stamps are known which do not show recutting, we assume the recutting was done before the plate was turned over to the Printers. Mention is made here of this possibility, because certain plates of the One Cent and Three Cent Stamps exist in "early" and "late" conditions, that is, before and after "recutting."

Proofs from the original Die (see Figure 3) of the 12c show that the frame lines, and also the inner frame lines at right and left were not cut very deep; hence thesc transferred lightly to the plate, and possibly, due to an uneven surface of the plate such lines transferred as broken; hence the necessity of the recutting on the plate before it was turned over to the Printers.

Figure 4 shows the parts of the design which were recut, and consisted of:

recut.

The Outer Top Frame Line
The Outer Bottom Frame Line
The Outer Right Frame Line
The Outer Left Frame Line

and

We believe that practically every position on the plate had the outer frame lines Not all of the positions had the inner right and left frame lines recut, and we doubt very much if any recutting was done on the inner top or bottom frame lines. Many positions on the plate had only a portion of the inner side lines recut, and it is often difficult to distinguish where some of this recutting started and where it ended, due to the fact that the engraver exercised very great care with his work.

The recutting is most noticeable in the lower right and left corners, and it is the varieties developed in these parts of the design that we will attempt to describe and illustrate. We will divide these varieties into three classifications, as follows:

Class "A." Includes stamps which show recutting in the lower right corner.
Class "B." Includes stamps which show recutting in the lower left corner.
Class "C." Includes stamps which show no recutting in either of these corners.
A full description of these three varieties follows:

Class "A." Consists of a recutting of the extreme lower end of the right inner frame line and generally extends from a point opposite the middle of the lower right rosette to where it meets the bottom inner frame line, a distance averaging 11⁄2 MM. On the Die the right inner frame line was weak, but that portion of it below the lower rosette was extremely faint; hence 80% of the positions on the plate were recut in this

corner.

The recutting in these lower right corners is very uniform, and it requires a strong glass and close study to show the variations in the recuttings from different positions. Class "A" stamps include all stamps recut in this corner but not recut in the lower left corner.

Class "B." Consists of a recutting of various parts of the design of the lower left corner below and to the left of the lower left rosette. Unlike stamps of Class "A," this recutting is not uniform, and consists of a retouching of the extreme lower end of the left inner frame line and also other parts of this portion of the design. Only five positions were recut in this corner and these will be described later.

Any stamp recut in the lower left corner belongs in Class "B," regardless of the fact that it may also be recut in the lower right corner.

Class "C." Recuts include all positions which do not come under the above descriptions, that is, neither recut in the lower left inner corner or the lower right inner corner, but may be recut in various other parts of the design. Class "C" stamps can easily be told from "A" and "B" stamps, due to the absence of the recutting in these two lower corners.

The reconstruction of Plate One has been completed by Col. Tracy, and shows a distribution of the recuts as follows:

Twenty-nine positions on the plate classify as Class "C," that is, recut in some part of the design, but not recut as described under Class "A" or "B."

These twenty-nine positions are as follows: IOLI (10 meaning the position in the pane, "L" meaning Left pane, and "1" meaning Plate "1"), 20L1, 30L1, 40L1, 50LI,

One position, 100LI, was recut as Class "B" only, that is, recut in the lower left corner, but not in the lower right corner. In this respect this position is unique. (See Figures 7 and 7A.)

Four positions, which we call the "double recuts" had both lower corners recut, and while they are a combination of "A" and "B" we classify them as Class "B."