From the foregoing it will be seen that the first issue of Canadian stamps furnishes plenty of material for study, and is an extremely difficult series to work out and put into proper form for a reference list. Mr. King truly says:--"If the papers and shades of this series of stamps are thoroughly studied, there are more varieties than in all the other British North American stamps put together; in many cases they are minute, in others more decided, but in every case distinct." Some criticism may be made of our not using _in extenso_, the excellent "Reference List"[32] prepared by Messrs. King and Corwin, but it has seemed wise, in working with the specialized collections already alluded to, to condense this list to some extent; nor do we think its correctness and usefulness have been impaired thereby. [32] Monthly Journal, VII: 9. We have spoken of the three values of stamps already treated as the "first issue" of Canada. Some may cavil at this, for there are three more values belonging to the pence series which may be regarded as part of the "first issue," inasmuch as they were complementary as well as supplementary to the original three. But they did not appear until nearly four or more years later, and therefore escaped the laid paper varieties. For this reason, and because there appears another important question to solve in connection with two of them, we have reserved a separate chapter for these three. We may also say that as one of them appears in the perforated series of pence values we have left the consideration of these latter stamps until the next following chapter. CHAPTER III THE REMAINING PENCE ISSUES A resume of the chief happenings of the year and other items of interest is given in the annual reports of the Postmasters General, and a brief summary of these first few years will not be without its importance here. It will be recalled that the Provincial Government took over the control of its posts on the 6th April, 1851, and by the _Act to Amend The Post Office Act_, passed 30th August, 1851,[33] the Postmaster General was required by statute to "report to the Governor General of the Province annually, for the purpose of being laid before Parliament at each Session, _First_. A report of Finances, Receipts and Expenditure of the Post Office Department for the year ending on the fifth day of April previous," etc., etc. Accordingly the first annual report of the Postmaster General was rendered on the 5th April, 1852. In it we find the following information:-- [33] 14^o & 15^o Vict., cap. LXXI, sec. 12.