In a circular letter from the Finance Office, dated "Washington Oct. 1866," signed "A. N. Zevely, 3d Asst. P. M. G.", it is stated:-- "Letter size envelopes stamped 3 cents, made of a _cheaper_ quality of paper than those hitherto furnished, are furnished by the Department at $32.80 per 1,000." The schedule of 1867 gives the prices of three cent envelopes, etc., and of letter size _second quality buff_. A circular to the public of the same date says that "letter size _second quality_ are furnished ONLY in buff." The white and colored paper of this issue exists in various qualities, of which the extremes may be called nearly cardboard paper and almost tissue. The texture is soft and highly surfaced. An interesting variety of the white paper is a decidedly brownish-white, which, as far as the writer knows, has not been mentioned heretofore. There are also various shades of buff and even a reddish toned orange paper. Doubtless collectors would like to possess some information about the rarity of the various heads found in the three cents, rose, of this issue. From a study of some six thousand envelopes of this series the writer can give a fairly accurate estimate. Calling the total number of envelopes examined one hundred per cent, the respective percentages of the five heads were: Head 1--50% " 2--30% " 3--10% " 4--09.5% " 5--00.5% -------- 100. In regard to the sub varieties of the various heads it is also of interest to observe that a considerable number are "repeating dies," _i.e._, generally a die, say of Head 1 on white paper and on Knife 11, is liable to be found on buff and amber paper not only on Knife 11, but also on Knife 9. Only very few sub varieties of a given Head exist on of this series. Although it is evident that of all Nesbitt issues the 3 cent rose 1864 has by far the largest number of die varieties, it is by no means an impossible task to classify all existing varieties as has been done with the two cent Jackson, and it is the intention of the writer to carry out this work at no distant day. Probably due to the apparent similarity of many dies collectors have been apathetic and have considered one as good as the other, but a little study speedily convinces the student of this error. Indeed, this issue contains a number of extremely rare dies, and as soon as proper information and classification is published, the 3 cent rose of 1864 will be a favorite of all true philatelists. Before leaving these interesting dies we must not fail to mention that, on the three cents and six cents, there is often a small dot on Washington's face shaped like a mole, about one mm. under the ear. It is of little importance, and is evidently merely a flaw.