| | | (four margin stamps unless otherwise stated) | |
| SP1 |  | Aberdeen plate79 - malformed letters | 14.00 |
SP1b
|  | Aberdeen. Fine strike on a 4-margin 1841 2d blue pl 4 HD | 22.00 |
| SP7 |  | Alloa | 8.00 |
| SP7a |  | Alloa (tiny corner bend) | 14.00 |
| SP12 |  | Auchenblae | 18.00 |
SP28
|  | 28 of AYTON in YELLOW-BROWN. 22nd September 1847 to Berwick. Matching Ayton receiver verso. Not recorded in Danzig. | 85.00 |
SP73b
|  | Coldingham to Berwick 6 Sep 1848 - 4 mgn (unplated) HF - very fine | 18.00 |
SP82
|  | Craigellachie to Ballindalloch carrying very fine 4-margin pl 79TB - 15 July 1848. Red wax 'bagpiping' seal | 32.00 |
SP84a
| | Crieff Very fine unplated 4m | 6.00 |
| SP84 |  | Crieff to St Bees 18 Sep 1851 - 4 mgn pl 122 [DA] (vert filing fold) | 8.00 |
| SP 91 |  | Cupar Angus | 12.00 |
| SP110 |  | Dumbarton | 10.00 |
| SP 114 |  | Dundee to Markinch 9 Nov 1852 - boxed 'LESLIE' in olive green on reverse. 4 mgn [ND] unplated affixed inverted. | 18.00 |
| SP114a |  | Dundee | 6.00 |
| SP122 |  | Dunse | 8.00 |
| SP131 |  | Edinburgh | 3.00 |
SP131star
|  | Edinburgh 'outlying villages' vfu unplated 4-margin on piece | 21.00 |
SP131star2
|  | Edinburgh 'outlying villages' good used 3m | 5.00 |
SP131star3
|  | Edinburgh 'outlying villages' Kirkliston to Linlithgow, 30 Sept 1850.4 margins, filing crease - but scarce | 28.00 |
SP131star4
|  | Edinburgh 'outlying villages' Jul 11th 1848 - Edinburgh to Aberdeen. Stamp just 3 margin (worn late) - very fine strike | 45.00 |
| SP135 |  | Elie, Fife, to Isle of Wight, 31 Oct 1849, redirected to Bath (without additional charge?). NI (4mgn) QI (3 mgn). Extremely scarce cancellation.(The 1846 Gazetteer of Scotland gives the population of Elie as 829) | 145.00 |
SP145
|  | Forres 14th Oct 1844 - 4 margin unplated | 12.00 |
SP153
|  | Galashiels - 4 margin pl 53 DI on 10 Sept 1845 cover to Leith | 18.00 |
| SP158 |  | Girvan | 12.00 |
| SP163 |  | Greenock | 8.00 |
| SP164 |  | Glenlivat to Fochabers via Ballindalloch 7 Jul 1846 . Glenlivat UDC (unrecorded in Auckland) with backward 'N' on reverse - 4 mgn pair SC-SD (rh stamp crease) | 38.00 |
| SP171 |  | Haddington | 6.00 |
| SP174 |  | Hawick | 4.00 |
| SP174b |  | Hawick | 8.00 |
| SP178 |  | Huntly to Aberdeen 14 Feb 1850, Good FORGUE udc on reverse (Auckland rarity 'E'). Unplated PD (3m) | 18.00 |
| SP178b |  | Huntly | 5.00 |
SP178c
|  | Huntly. Fine strike on 4m pl 105 RE | 6.00 |
SP186blu
|  | Irvine in blue on an unplate just-4-margin pl 96 IH | 18.00 |
SP186blu2
|  | Irvine in blue on an 3 margin copy | 6.00 |
| SP187 |  | Eccleshall | 14.00 |
| SP212 |  | Kirriemuir | 7.00 |
SP217
|  | Largs Small neat unfolded envelope with unplated 4 margin BJ (just touched SE) | 15.00 |
SP218
|  | 218 of Lauder in BRIGHT GREEN. matching boxed Lauder receiver in greenverso.13th April 1850 to Selkirk. Danzig rarity B. (Retail £ 300 on cover in 1991) | 195.00 |
| SP241 |  | Markinch | 6.00 |
| SP 243 |  | Mintlaw to Aberdeen 19 Feb 1850 - very fine CORTES udc in blue on reverse (unrecorded in Auckland). Unplated [PC] 3m | 18.00 |
| SP263 |  | Musselborough | 8.00 |
SP277
|  | Paisley 4m unplated | 5.00 |
| SP280 |  | Perth | 4.00 |