£250
Hat Tax: 1796 3d Chestnut (for hats ‘VALUE FOUR SHILLINGS AND UNDER’) proof impression on thick laid paper of Plate 23 pos.144, (registered 1803) crisp impression with large margins on all sides, trivial water stain at right edge otherwise very fine. Desirable and extremely rare. Proofs are the only practicable way to collect this issue as only a handful of original ‘stamps’ are known-these dies were engraved to be printed directly onto the cloth lining of hats. Booth Type 51-2A
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