Lot 96 New Zealand SG#O123c, O124a 1936-1961 Pictorial Issue With Official Overprint, A Partial Fine NH and VFNH Set. Mult NZ + Star Wmk, Perf 14, SG. Cat. 79 GBP = $135.88

A partial fine NH and VFNH set from the 1936-1961 pictorial Issue with official overprint. The partial set includes the 2d orange and the 2.5d chocolate and slate stamps, both perf 14 and mult NZ + star watermarks. The 2.5d is fine, while the 2d is VF.
Gibbons cat for NH is 79 pounds, which translates to $135.88 CDN. Est. net is $80.