Both stamps appear to be Finland 78 CV$0.40, though would be sold for much less.
78 is perforated 14 by 14 The is a a possibility of these stamps being 78b perforated 14 1/4 by 14 3/4....CV$140
I can't tell from the scan, and one would have to measure the perforations with a perforation gauge, but most likely it's the common one. You never know though, and it is always good to check your stamps.
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