It has already been stated that the thirty varieties can be classified, and that such classification is a great help to the philatelist. Fortunately, the first ten dies are quickly recognized by the long, horizontal cross stroke of "T" of "THREE," and "T" of "CENTS," while the remaining twenty dies have a short top stroke, and this differentiation, in the writer's humble opinion, should have been introduced long ago in the general catalogues. Before commencing the study of the first ten varieties, it is only proper to state that even Mr. Harrison has put himself on record that: "the ten earlier varieties are by no means easy to separate." Indeed, they are decidedly more troublesome and require far closer work than any of the other Nesbitt die varieties. The student is sure to find many specimens in which the upper curves are entirely worn away, and in judging the spacing of the letters errors are likely to occur, due to heavy impressions, which are not infrequent. Being well aware of these annoyances, the writer has tried, to the best of his ability, to make the description of these ten varieties as lucid as possible, and as they now stand they represent the labor of many hours. Expressions like "far", "near" or "close" are, of course, subject to individual interpretation, but by comparing the illustrations accompanying the text, what is meant by "close", etc., will be easily understood. Wherever greater accuracy seemed needful, the distance between two letters, either at the top or the base has been added. If a letter is stated to be below the level of another, the student, as a rule, should have no difficulty in recognizing this fact. This is true of varieties 4 and 5, but a certain amount of training of the eye is required to recognize quickly the lower position of "T" and "E" of "THREE" in varieties 1, 2 and 10. Together with the new die two new sizes of envelopes appear, known as Knives 4 and 5, respectively; both are termed "Full Letter" and have three black lines on the inside of the left side flap. * * * * * "T" WITH LONG CROSS STROKE. Dies 1 to 10. The ten die varieties are divided into three groups by drawing a straight line along the outside of the downward stroke of "T" of "THREE". 1) Line cuts through "S" of "CENTS" (Var. 1, 2, 3, 4). 2) Line goes to right of "S" (Var. 5, 6, 7). 3) Line goes through right lower curve (Var. 8, 9, 10). It should be understood, however, that the above line prolongation is only tentative, not absolute, and can only be relied upon in a general way as certain specimens will be found which will vary from it to a greater or less extent. Description of Dies. [Illustration] Variety 1:--"T" a considerable distance from upper left curve. "TH" widely spaced, but "HR" near and "R" the highest letter. "RE" wide at top. "EE" wide. "CE" wide at base. "EN" wide. "NT" wide at base. Lower curves deep and far from "C" and "S".