Jock & Wildner, 1¢ red brown, margins full to touching at right, various small faults as always, F.-V.F. appearance, this being One of Only Three Examples Recorded, illustrated on front cover of West Private Die Match Stamps. Scott No. unlisted  Estimate $3,000 - 4,000. This stamp is described in length West Private Die Match Stamps (Elliot Perry's pen name) as to the legitimacy of this issue, as the Office of the Commissioners of Internal Revenue responded to an inquiry regarding Jock & Wildner and stating that they showed no record of the stamp being issued. Although records are lacking regarding this stamp, many early students consider the few known examples to be genuine. $0 (Image)