plates as usual from a special
die adapted from the ordinary 2 cent stamp. Upon the King's coat,
immediately below the portrait but within the portrait oval, is engraved
a capital "T" beneath the left branch of which is the numeral "1", and
beneath the right branch the letter "c" for cent. These presumably came
into general use on January 1st, 1916.

Sometime in July or August, 1916, this special 3c stamp was reported as
existing with a perforation of 12 at top and bottom and 8 at the sides.
It was generally presumed these were stamps from sheets which had been
originally intended for coil use and this was confirmed in a letter sent
to a correspondent from the Superintendent of the Postage Stamp Branch
at Ottawa, viz.:--

The explanation of this lies in the simple fact that owing to quick
deliveries of this stamp being required by the Department, the
manufacturers were obliged to use part of stock which had been
prepared for roll postage and perforated sidewise with the wide
perforation. These sheets were then perforated endwise with the
regular perforation and issued.

It is said that 50,000 of these stamps were supplied to the Montreal
Post-office but whether this represents the total quantity issued or not
we cannot say.

As this 3c tax stamp was in the same color as the ordinary 2c label much
confusion resulted and the advantage of issuing the stamp in a
distinctive color was ultimately considered by the Post Office
Department. Rumours that the color would be changed began to circulate
early in September, 1916, and shortly afterwards the stamp made its
appearance in an attractive brown color. The new stamp was apparently
distributed late in August and postmasters were instructed not to issue
it until all stocks of the old 3c in carmine had been sold. The circular
dealing with this matter is worded as follows:--

POST OFFICE DEPARTMENT, CANADA,
OTTAWA, _28th August, 1916._

TWO-CENT SURCHARGED POSTAGE AND WAR TAX STAMP.

The Postmaster will please observe that the 2c Surcharged Postage
and War Tax stamps, herewith enclosed, are printed in BROWN instead
of in RED, as formerly. In future these stamps will be issued in
the colour mentioned so as to overcome the difficulty experienced
owing to the similarity in colour to the ordinary 2c stamp.

Before offering to the public any of the new stamps it is very
desirable that the old