Collectors have often complained that the wrappers of this issue are troublesome. This is largely due to the fact that no one has undertaken the task of compiling a complete list of the fairly numerous varieties in existence. Again, the various tints of paper used in this issue have justly caused a good deal of confusion. The catalogues distinguished between coarse and yellow buff, salmon, pale buff and amber buff, pale and dark manila, but it is safe to assume that no two collectors would agree in regard to color. It seems reasonable to distinguish between buff, salmon buff (a pinkish yellow) and yellow buff, while the manila paper used for the one cent wrappers may properly be called coarse manila. To give the philatelist a broader hold on this issue and a better insight, Mr. J. M. Bartels, together with the writer, has made a thorough study of the one cent wrapper, and the result of their united labor is embodied in the list which will follow this series of articles. For the identification of a wrapper of this issue it is well to observe the following method: Note whether the paper is horizontally or vertically laid; Whether or not the wrapper has a watermark; Measure the distance between the top of the stamp and the horizontal edge of the wrapper; it will be found that this distance varies from 35 to 120 mm. and constitutes a valuable help for differentiation and identification of a wrapper; Note the dimensions of the wrapper which may be: 148 × 225 to 227 mm. 151 × 227 mm. 148 × 257 mm. 151 × 257 mm. In the absence of a watermark the paper may be either wove or laid. A noteworthy innovation in this issue is the introduction of orange paper used both for envelopes and wrappers. The one cent wrapper has also been found on a somewhat coarse, white paper, of which the writer has seen a single copy, contained in the magnificent collection of Mr. G. H. Worthington, of Cleveland, Ohio, but, as far as known, the white paper was not issued with the sanction of the Post Office authorities. An envelope on white paper, of a somewhat similar texture to the wrapper spoken of above, was in the collection of Mr. Van Derlip, of Boston, but, it is impossible to trace its present whereabouts, and, therefore, I have no means of ascertaining the die. THREE CENTS: RED. HEAD OF WASHINGTON TO LEFT. A SMALL UPRIGHT OVAL MEASURING 20 × 24 MM. "THREE CENTS" ABOVE; "U. S. POSTAGE" BELOW. At each side is a six-rayed star between the inscriptions. NINE VARIETIES. It has already been mentioned that the new die was issued in accordance with the action of the 36th Congress, and that this stamp is also used to form a compound value with the one cent die.