MAKI-I 1992 MPACARTA Panama Waterlow Sample Stamps David J. Leeds --tamps may be classified as essays, proofs. specimens or sample stamtm. This article 13 limited zc a discussion of Panama 'salesman's oamples" prepared 7r;Waterlew S'z Sons 1;Imited of Lendan. These designs were from the act'JaI pates the origiha: stamps printed in unissued colors to avoid confusion with the issuedstamps and to protue-: post office revenue_ :he stamps were used b7 sales for.,7e tc ool7tt pr:nting orders. The :-Pere overprinted =all :etter .= •1-h -.wo-:.:ne 'WATEPICW a SONS T. SPECIMEN" and ----lly T.cw w-h a 2 noe rl—buch the 4erm 4 nat , cm 'nt e '---wer 'eft corner. For the 7=st part. they are perforated normally .2.5 and with a single =eption engraved as were tne :,.sued varieties_ A few varieties are found rut from s7.mple becks ... sample sheets. They were mounted pasted dot ': under a 1-...rintbd identification num-r. Figures attached to tnis note chow a sample sheet wit n stuck down per stamps, two imperforate examples cut from sample sheets. and a number of single stampn. These sample stamps were marke •_ed be:, innfng in about :969 by Robson Lowe as sinclez, ets and packets. atter Waterlow quit stamp printing. Pamphlets =1.escribed the sample S -tanT.S among the several countries with Waterlow —acts. ..Bally I an incomp.:ete set of 31 stamps sold tor S1e0.00; blocks 5e25.00. Later as cocks depleted a group sf :0 stamps sold at $96.00 with only 4 of the incomplete sets availa:ble. Topical interest further depleted the sets. Few intact sets exist today—the stamps have been scattered as sing es into collections and few are been :h the market. Robson '..,owe also assigned numbers 7o the stanTs. The lettors t'ne prefix 'FA" are for Panama: the suffix "A" indicates sirpct; "NC" :110.= without 'gum; "*" indicates oingle imTporfunpunched also Colors are ty dFoton Lowe, with Scott numbers and colors on the 3clivar Congress Centenary PA1a %c deep chontnut NG 244 orange PAlb 15c grey NG 252 ultramarine ?Ale 24c indiqo 254 black violet ?A2 24c grey V:1 254 black Lithographo:-. sheetlot of 5. double perforated with omall unpuncned. 1920 Special Del=... ?Ale 2Cc deep lila:7 NC E4dark brawn 1930 Airmailc ?AlA 5c reddish violet NG CIO ultramarine C14 PA2A Bl.00 NC - :::lack --- Same imperforate =punched. No. S.T. :374 Conntitational Assembly 2rd Anniversary Appears cut of sequence but listed by Pets= '1,swe: PA3A Sc yellow zresn ' -74-