1940: Great Britain, ESSAY OVERPRINTS for an issue of WAR TAX STAMPS, prepared by Tom Todd and Hugh Valancy, collection of 4 different, comprising the following on 1937-47 values, 1/2d. on 1d., 1/2d. on 1 1/2d., 1/2d. on 3d., 1/2d. in red on 3d.; a very fine group, the stamps are mint with lightly hinged original gum. BPA Certificate (2012) and documentation about these fascinating and rare essays.