Shown below is the Queen Victoria 3 Cent stamp issued for Newfoundland in 1890. The stamp was re-issued in 1897 with a surcharge of 1 Cent. There are three varieties of the overprint all of 1 Cent with two horizontal bars and the legend "ONE CENT" however there are slight differences in the letter types. The exampe shown here is the first type used. The overprints were produced locally by the Royal Gazette of St Johns. Of the three varieties of overprint the third is the most highly valued.