I agree. Facit says "other imperforate stamps are without gum and are printer's waste, illegally sold by the printing works to a speculator." They also note that some of the waste was CTO and known on piece.
Michel Skandinavien-Katalog has a notation after the "Vaasa" set (Mi #s 95-102), It states, "There are also imperforate #s 95-101 (made for gift purposes without franking power): set value 150 Dm.
So, the catalog says nothing about #102, the 5 mk stamp in question.
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