revcollector: Yes these are for the U.S. but I am looking for any country. So far, it appears to be Canada with Scott/Unitrade 108c from 1923. However, it could be a different country.
In "Fundamentals of Philately" by L.N. Williams on pages 612-613, it mentions De La Rue printing on pre-gummed paper in 1872 by relief (non-recess/typographic printing) for stamps of India (starting with Scott 31?). However, it does mention the Canadian Bank Note Company with regards to 1923 for intaglio line engraved dry printing.
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