Quote:
540 is also Type III but is coil waste with vertical perf 10. However, the top and bottom perfs would be 11. I can't see anyone cutting the top and bottom perfs off of a stamp in current issue so very parallel for any reason.
Highly doubtful there's any possibility of a tampered 540...
there's hundreds of 455 and 492 on cover on
ebay... both
with very low catalog value... many with much better centering
than this example...