undoubtedly done intentionally, as though it was
intended for a one shilling stamp, yet it could not be called that, as
there were a number of _shillings_ of different values in circulation in
the Colony. If the stamp had been lettered 'One Shilling', the Post
Office was liable to have tendered for it 6-1/2d, 7-1/2d, 10d or 12d,
according to locality".

Mr. Howes gives a fuller explanation which we cannot do better than
quote in his own words:--

"A glance back at the rates of postage we have already quoted will
show that it was generally necessary to give them in two forms,
'currency' and 'sterling'. The somewhat depreciated Canadian
currency required fifteen pence, as will be noted, to equal the
shilling sterling--a point brought out on the two stamps issued
subsequently for the British Packet rates. Add to this fact that in
New England the 'shilling' was a current expression for 16-2/3
cents (10 pence currency), while in New York it represented 12-1/2
cents (7-1/2 pence currency) and we can readily see that in
Canadian territory contiguous to these sections the number of pence
to a 'shilling' might often be a debatable quantity. As a matter of
fact the French Canadians of Lower Canada made general use of the
'shilling' as reckoned at 10 pence (20 cents) in the old currency,
while the 'York shilling' was extensively used in Upper Canada.
'Twelve Pence' was without doubt wholly intentional, therefore, as
the designation of the stamp, and was happy solution of any
ambiguity in its use, even if it has proved a stumbling block to
the understanding of latter day collectors."

The three values forming this first issue were manufactured by Messrs.
Rawdon, Wright, Hatch and Edson, of New York, who are, perhaps, better
known to fame as the engravers of the 1847, 5c and 10c stamps for the
United States government. All three stamps were printed from plates
engraved in _taille douce_ the plates consisting of one hundred
impressions arranged in ten horizontal rows of ten each. The
manufacturer's imprint--"Rawdon, Wright, Hatch & Edson, New York"--was
engraved twice on each of the four sides quite close to the stamps. The
imprints were so placed that the bottoms of the letters are always next
to the stamps with the consequence that on the printed sheets of stamps
the imprints read upwards at the left, downwards at the right, and
upside dow