40¢ Imperforates With Shifted Perforations
The 40¢ imperforates are only found with the shifted vertical perforations
The two examples shown above are from the same sheet, most likely a sheet of plate proofs on stamp paper. As printers waste, it was then used to test the spacing of the pin wheels on the perforating machine before being discarded.
Varieties
40¢ imperforate pairs