I checked my catalogs this morning. None of them list the perforated OS for the Australian States. My 2007 SG Commonwealth & British Empires Stamps 1840-1952 does have the following note in the Australian perforated OS section:
From 1902 the departments of the Commonwealth government were issued with stamps of the various Australian States perforated “OS” to denote official use. These were replaced in 1913 by Commonwealth of Australia issues with similar perforated initials as listed below.
During the same period the administrations of the Australian states used their own stamps and those of the Commonwealth perforated with other initials for the same purpose. These States issues are outside the scope of this catalog.
Most shades listed under the postage issues also exist perforated “OS”. Only those which are worth more than the basic colours are included below.
For an extensive listing of varieties, I am told that the Australian Commonwealth Specialists' Catalogue is the one to go to. Those watermark orientation and perforated OS varieties should be listed in there. It is currently a 9-volume set, none of which I have. So I cannot tell you which volume to look in. The first volume covers early Federal issues from 1901-1913. I don't see where the earlier Australian States are listed in the volumes, but am told it is in there. Hopefully, one of our Australian bears can chime in.
OS perfin was used on the states issues and as stated are not in the SG catalogue. Saying that, for the SA issues, overprinted departmentals and OS are listed and priced.
As for the watermark issues, the printers apparently were not too particular which way the sheets were printed and therefore did not really care which way the watermark orientation would be. Hence it is a 50/50 chance of being inverted.
There is normally no difference in price.
Also although I have never seen one, I believe the ACSC used to list the Aussie states at the beginning of one of their early publications of the Kangaroo catalogue. I believe they stopped this a fair while ago. It's not in my antiquated 1999 version.
If you can post a scan of the OS perfin that may help.
You are right, the SA OS seems to be different to the other states for some reason. I have had a look through all my spares and collection and I don't have any. Doesn't mean they are rare of course, as I am sure the lower denominations were used a lot.
If you do a search on Stampboards there is a little information there and you will see the 'os'images as well.
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