1851, 30¢ Franklin essay, by Toppan, Carpenter, Casilear & Co., in black, die on India mounted on card (55x66mm), near complete progressive essay showing only one outer shading line in scrolls at each side of 30 value at bottom, very fresh, Very Fine and choice; with 2005 P.F. certificate. Scott No. 38-E1 var.  Estimate $4,000 - 6,000. AN EXTREMELY RARE 1860 30¢ PROGRESSIVE DIE ESSAY AND UNIQUE IN THIS LARGE CARD FORMAT. There are at least two other known examples of this die essay, both of which are cut to stamp size as described in the Scott catalog. $0 (Image)