1922 5sh carmine rose Seahorse Overprinted Irish Free State, a mint sheet of 40 (4x10), with selvedge all around and center cross at four sides. Owner describes a "re-entry to 5" at position 6/3, an "S over é" at position 9/2 and "fat upgraded accent" at position 10/4 (these unlisted in Scott). This sheet does not have the plate flaws mentioned in Scott footnote thus is probably an early printing or a different plate. There is quite a bit of perf separation, mostly reinforced by hinges, leaving a remaining 20 stamps never hinged. Rare, with probably very few remaining. Rsv. (Image)

Scott $ 6,300