The stamps are 2½ mm. apart between the sides and 1½ between the tops and bottoms; the imprint etc., as before. In these sheets the perforations generally cut into the stamp. They were printed in many varying shades of several colors; dark brown, dark black-brown, yellow brown, red brown, and almost rose. The second plate was slightly altered. The little projection or salie at the top and bottom was partially or wholly removed, forming the following variations: 5 cents perforated, projection at top and bottom. " " ½ " " " " " no " " or " The color is very variable, numerous shades of dark black-brown, dark chestnut-brown, brown, and yellow-brown may be found. PERFORATED TEN CENTS. The stamps were apparently, a little further apart in some sheets than in others, and the color presents only shades of the yellow-green. A specimen is shown perforated in two rows at the sides. PERFORATED TWELVE CENTS. There seems to have been no change in this value. An oddity is shown, showing two extra lines at the right. TWENTY-FOUR, THIRTY AND NINETY CENTS. The plates for these values having been prepared with a view to perforating, the stamps are arranged about 1¾ mm. apart between the sides, and 1¼ mm. apart between the tops and bottoms. There is very little difference to be noted in the color beyond a dark and lighter shade of the orange of the thirty cents, and of the dark blue of the ninety cents. There are however, two shades of the lilac of the twenty-four cents, a red and a blue cast. XX. THE ISSUE OF 1861. The reason for the introduction of this issue is not to be found in any change in the law. The report of the Postmaster General, dated on December 2d, 1861, states that: