for other postage purposes to the extent of its face value.
Non-accounting offices can obtain their supply through the city
post offices. This new stamp will bear the Queen's head, the
department not having yet decided on the design of the King's head
issue.

This posthumous Queen's head stamp was of similar design to the other
values of the numeral series and had the same sheet arrangement and
marginal inscriptions. There was but one plate--numbered "1"--from which
Mr. Howes estimates about one million stamps were printed.

This stamp was issued on December 23rd, 1902, according to a statement
in the official Report.

_Reference List._

Dec. 23rd, 1902. Engraved and printed by the American Bank
Note Co., Ottawa. No Wmk. Perf. 12.

77. 7c olive-yellow, Scott's No. 88.

CHAPTER XXII.--_The King Edward Issue._

King Edward VII ascended the throne on January 22nd, 1901, but it was
not until nearly two and a half years later that the Dominion of Canada
issued new stamps bearing the portrait of the new sovereign. In the
meantime there was much comment and speculation as to when the new
stamps would appear and as to what form they would take, though the Post
Office Department for reasons best known to itself, exercised a discreet
silence on the matter. Early in 1903 it was reported in the newspapers
that designs had been submitted and that the Postmaster-General had
chosen one "bearing an excellent likeness of His Majesty." But the
earliest detailed information concerning the expected stamps appeared in
the _Metropolitan Philatelist_ for April 18th, 1903, viz:--

The King's head series of Canadian stamps will probably shortly
make its appearance. The die has been received by the Post Office
Department and approved of. The stamp will be very similar to the
present stamp except that the maple leaf in each of the upper
corners will be replaced by a crown. The figures of value will
appear in the lower corners as at present and the value will be
spelled out as at present in the oval frame which surrounds the
portrait. This frame will be as in the present stamp. The portrait
of the King shows him three-quarters to the right, head and
shoulders, as the Queen is in the present stamp, but there is no
crown on his head. The portrait is an exceptionally nice one and it
is understood that Royalty has