essay 1916 War Tax ½d. on ½d. essay comprising 1903 complete Roseau design master die proof with uncleared value tablet and surround, in black on glazed card (92 x 60mm.) marked "BEFORE HARDENING" and dated "20 JAN 03", with tracing paper overlay bearing printed "WAR TAX/ONE HALFPENNY', the whole endorsed "Approval W.H.M. 10.4"; die proof with two staple holes at right. Unique. Photo