1862 Kirkpatrick & Gault. Twelve Cents. HB-164, EP-152, S-117. Extremely Fine.,<strong>Case: </strong>Sound, problem free and attractive, although apparently cleaned at some time in the distant past. <strong>Mica:</strong> Pleasing with a natural flaw running across the frame from 7 oclock to 12:30, as well as the expected subsurface laminations visible around the rim, a result of the mica insert being punched from a larger sheet. <strong>Stamp:</strong> Bold and original color, off center a bit to the left in the case. Accompanied by two images, each depicting one side of this highly desirable piece.<p>Generally speaking, the Kirkpatrick and Gault encasements are quite scarce, and this denomination is decidedly rare, with Hodder and Bowers (1989) noting that fewer than 10 specimens have been traced. A find for the advanced specialist.,Kagins company tags included.,