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Not au fait with US nomenclature, but "perf 3 sides" be the same as "part perf" perhaps?
Hi Rod,
These revenue stamps were issued without perforations, with partial perforations (horizontal or vertical), or fully perforated.
They were not issued with partial perforations in one direction and also with additional partial perforations in the other.
So, this item is a fully perforated stamp, that has been trimmed at the top.
Jim