Variety 15:--"S" of "STATES" very far from circle. "U" near circle. "UNI" close. "T" has a long top stroke and "TED" wide at top. "DS" near. "S" large; "AT" spaced, and base of "E" short. "T" of "THREE" small and near "3." "TH" wide. "RE" close at top, "EC" near. "C" of "CENTS" is tall and its end-curves wide apart. "CE" wide. "S" near "3." [Illustration] Variety 16:--Largest "C." "RE" and "TS" joined. Large lettering. This variety has a wide color margin both above the upper inscription and below the lower one. "UNITED" close. "DS" near. "STATES" close. "S" close to "3." "T" near "3." "RE" nearly joined at top. "EC" near. "C" large, broad and the lower curve considerably longer than the upper one. "CE" close. "TS" touch at top. "S" far from "3." Variety 17:--Large square "D." "C" far from "E." "U" is close to "3," "U" contracted. "UNITED" close and "TE" touch at top. Note that "D" is nearly square. "DS" near. "STATES" close. "T" near "3." "HR" well spaced. "C" rather small and far from "E." "NTS" close; "TS" touch. "S" near. The subjoined tables are added merely to aid the collector in recognizing the different varieties: LETTERING. Very small:--Varieties 3, 4. Medium:--Varieties 5, 6, 9, 14. Large:--Varieties 2, 7, 8, 10, 11, 13, 15, 17. Very large:--Varieties 1, 12, 16. DISTANCE FROM "U" TO LEFT CIRCLE. 1) Close:--Varieties 5, 10. 2) Medium:--Varieties 4, 6, 7, 8, 9, 11, 13, 15, 16, 17. 3) Far:-- Varieties 1, 2, 3, 12, 14. Varieties 2, 3, 4, 5, 6, 7 and 17 are found on Knife 2 only. SIX CENTS, Rose. The design of the SIX CENTS is very similar to the last one, but the numerals at sides are in ovals. The lettering is also in outline block capitals. No varieties of this die exist. In the beginning of the year 1861, Nesbitt produced new dies of the 12, 20, 24 and 40 cents values, and later, in August, the 10 cents. No varieties of these dies exist. The design consists of an horizontal oval, 27-1/2 × 25 mm. showing the bust of Washington in an upright, colored oval, surrounded by a broad, colorless band 3-1/2 mm. wide, inscribed in colored block capitals, with the value above and "U. S. POSTAGE" below. At each side is a circle with colored numerals. The ornaments above and below the circles consist of branches with seven leaves each. With the exception of the Ten Cents, the new stamps are bi-colored: i.e. 12 cents: brown and red. 20 " blue and red. 24 " green and red. 40 " black and red. A REFERENCE LIST OF THE ENTIRE ENVELOPES AND LETTER SHEETS OF THE SERIES OF 1861. ENVELOPES. THREE CENTS, ROSE. No. Class. Die. Paper. Knife. Size. Dimensions. Remarks. VAR. 1. 273 2 A B 7 2 137 × 77 274 " " W 2 3 139 × 83 275 " " " 11 3 " 276 " " B 11 3 " VAR. 2.