To determine top and bottom perfs count the holes/perfs.
jcstamp, Please, please do NOT recommend counting perfs for beginners. It only leads to misidentifications and confusion. It only "works" for some issues.
Marapaul, I agree with Peter, please obtain a perforation gauge and become adept at using it.
The longer answer to this post and many of your other posts is that we are trying to teach you how to fish instead of continually giving you fish. We are trying to guide you to the online and printed catalogs and to the common tools of the hobby so that you become proficient at identifying your stamps correctly on your own and thus determining their value.