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Finland

semipostal

1941, Jan 2 1941 semi-1 issue engr print unwmk p. 14

X	50p+5p	grn & red	mason carrying bricks
X	1.75m+5p	brown & red	farmer
X	2.75m+25p	brncar & red	mother & child
X	3.50m+35p	dpultra & red	Finnish flag

Panama

postage

1941, Jan 2 new constitution issue ovpted arms of Panama p. 12 (8 stamps)

X	1/2c	org	ovpt, arms of Panama
X	1c	dkgrn	ovpt, arms of Panama
X	2c	car	ovpt, arms of Panama
X	5c	dkbl	ovpt, arms of Panama
X	10c	dkvio	ovpt, arms of Panama
-	15c	ultra	ovpt, arms of Panama
X	15c on 1b	blk	arms of Panama
X	50c	org	ovpt, arms of Panama

airmail

1941, Jan 2 new constitution air issue (5 stamps)

-	7c on 10c	org	bicycle messenger
-	15c on 24c	yelbrn	arms of Panama	—	—
-	20c
-	50c
-	1b

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