While genuine copies of these splits on original covers are interesting curiosities their philatelic value is not of the greatest importance, for they were, seemingly, never sold to the public but simply affixed by the postmaster after he had received payment in cash, to simplify his accounts. They were certainly not authorised and if they had been detected at the larger offices they would not have passed as valid for postage. In concluding our notes with regard to these cut stamps we reproduce a letter from the Post Office Department in reply to a collector who had made enquiry about the validity of the splits: P. O. Dept., OTTAWA, _March 30th, 1904._ In reply to your letter of the 24th March, _re_ stamps '1' in blue, on 1/3 of 3, and '2' in violet on 2/3 of 3 cents, I beg to say that the Superintendent of the Stamp Branch assures me that no such stamps were ever issued or recognised by this Department, and if affixed to letters would be treated as ordinary mutilated stamps of no value. It appears that the Postmaster of Port Hood, N. S., at the time of the change of rate found himself short of 2 cents stamps, and, acting on the advice of some stamp fiend apparently, cut up a sheet or so of stamps to make twos and ones. He nearly lost his job over it, but the Department never got hold of any of the mutilated stamps. Anybody could make similar stamps by cutting up and marking old threes. Hoping this may be satisfactory to you, Yours, etc., W. H. HARRINGTON. _Reference List._ The 3c stamp of 1898 divided vertically and each portion surcharged with a new value. 73. 1(c) in blue on one-third of 3c carmine, Scott's No. 85A. 74. 2(c) in violet on two-thirds of 3c carmine. Scott's No. 85B. CHAPTER XIX.--_The 2c Carmine._ According to the Post Office circular quoted in our last chapter the issue of the 2c stamp in carmine--or red, as the color was officially termed--was to begin when the supply of surcharged 3c stamps was exhausted. The new 2c stamp was eventually placed on sale on August 20th, 1899, and it is, of course, exactly like the same value previously issued in purple in all respects except that of color. The same plates were used and later many new ones were put to press. No accurate record of the different plates used for this denomination has been kept but, in addition to plates 3, 4, 5, 6 and 7 listed by Mr. Howes, there were probably many others. In 1900 Canada followed the lead of many other countries by issuing the 2c value in convenient booklet form. The Postmaster-General's Report for 1900 refers to these booklets as follows:--