essay unused 1940 (2 Sept.) 1½d. brown essay without surcharge, blocks of fifty (the top five rows of the sheet), twelve (on card) with imprint/plate number, eight, four and four others. Also issued sheet with typed note at foot "Supplied by N.Z. Govt. as record of overprinting done in New Zealand", and printer's file sheets of the 1939 25th Anniversary set and 1949 5d.