40¢ IMPERFORATES
with
SHIFTED PERFORATIONS

 The 40¢ imperforates are only found with the shifted vertical perforations as shown below.
 
 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.

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