Lot 68 New Zealand SG#582, 583d 1936-42 Pictorial Issue, A Partial VFNH Set With The 3d & 4d Values. Mult NZ & Star WMK. P. 14 x 13.5 & 14 x 14.3 Line. SG. Cat. 36 GBP = $61.92

A partial VFNH set from the 1936-42 pictorial definitive issue, containing the 3d brown, perf 14 x 13.5 and the 4d black and sepia, perf 14 x 14.3 line, mult NZ and star watermark. Gibbons lists 583d in the footnotes as a comb perf, but this example is clearly a line perf and measures the same as the comb perf.
Gibbons cat for NH is 36 pounds, which translates to $61.88 CDN. Est. net is $36.