Twenty four cent, blue, Loading Iron Ore at Bell Island stamp from the 1942-44’Second Resources’ issue, engraved, Coat of Arms watermark (position 5 – see scans), perf 12.8×12.8. Under inked printing flaw on oily paper. There are 4 perforation varieties for all 14 stamps of the Waterlow printings of the resources definitive re-issue. The most common (normal) perforation is perf 12.5×12.5. The 2023 edition of the Walsh Newfoundland Specialized Stamp Catalogue (NSSC) indicates values for the other 3 perf varieties (12.5×12.8, 12.8×12.5 and 12.8×12.8) of from 20X to 50X the perf 12.5×12.5 stamp variously by stamp denomination and scarcity. Never hinged premiums vary from 2X to 5X (12.5×12.5 – 2X, 12.5×12.8 – 3X, 12.8×12.5 – 5X and 12.8×12.8 – 4X). Mint, never-hinged original gum. My feedback speaks for itself. Thank you for your consideration. Constructive comments and notification of possible oversights or errors in descriptions are always welcome.