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The USIR watermark can occur in any orientation.
Can this assertion be verified by finding a vertical and horizontal example for every Scott number with a USIR watermark? I don't recall noticing this on watermarked Match and Medicine stamps.
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Scott specialized does list that "In the 1895 to 1903 U.S. issues, the paper was fed through the press so that the watermark letter read horizontally on 400 subject sheets and vertically on the 200 subject sheets".
Recently Scott added 279a and 277Bd horizontal watermark varieties to the catalog. They also printed on 400 subject plates and are believed to be errors
Also, Scott lists booklet panes 279Bj with horizontal watermarks and 279Bk with vertical watermarks. The change from vertical to horizontal grain paper resulted in more accurately cut booklet panes. Scott does not mention a change in plate size. (Vertical watermarks were applied to horizontal grain paper while horizontal watermarks were on vertical grain paper.)