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Mathias,

Many thanks. Thoughtlessly, I had not considered fiscals. I have now checked with my copy of James Andrews and they appear to be the 1874 Second Issues, listed as R8d (red brown).

I am very grateful for your assistance.

Mel

Looks like a stamp duty (timbre de Guatemala).

The attached image below is taken from a current Philatino.com auction for Worldwide and Argentina material which I normally receive
 via the Delcampe (Luxembourg) website. There is a sprinkling of Guatemalan items in that auction, including this one, which is Lot #108 144 5376  with a +/- value of £7.80 ($10 USD). It is described in the catalogue as a, "Pair medio Real stamps, mint with gum and fine quality!" (Their exclamation mark).

I don't recognise these issues at all. They are not listed in either of my copies of Stanley Gibbons or Michel and I cannot find anything in my copy of Guatemala Vol I either. Is anyone able to elucidate for me?

Regards,

Mel West