New Value Overprint, 9th Jan.
                      # 913 & # 927 Overprinted locallyin Black
1- # 927, Overprinted in Black , 2 Lines:
                                 Top: -10 Fils- in Arabic
                                 Bottom Line -10 Fils- in English
2- #913, Overprinted in Black 4 Lines:
                                 1st- Horizental Black line to obliterate Arabic value
                                 2nd- -25 fils- in Arabic
                                 3rd-  -25 fils- in English
                                 4th- Horizental Black line to obliterate English value
                           #2 further devided in 3 settings
                 according to Distance between 2nd & 3rd lines:
                 A) 2.5 mm, Comes from Setting 1 & 2 ) All other positions
                 B) 3 mm, Comes from Setting 1 in position 4/1 - 4/10
                              Comes from Setting 2 in Position 4/1 - 4/8
                 C) 4.5 mm, Comes from setting 2 only in Position 4/9 & 4/10
                 D) 6 mm , Comes from setting 1 &2 in position 5/9 & 5/10     
      To prove this, I added a scan for a com plete sheet from setting 1, 
              and a BO6  right lower corner which comprise all 4 sizes  

1220- 10 Fils

10 Fils,
example of severe shift of Overprint.

10 Fils,
example of severe shift of Overprint.

1221- 25 Fils,  Overprint size A

1221a- 25 Fils,
Inverted Overprint.

1221c- 25 Fils, Overprint size C

1221ba- 25 Fils, Inverted Overprint.

1221c- 25 Fils,
Overprint size C

1221Ca- 25 Fils,
Inverted Overprint.

1221d-
25 Fils, Overprint size D

1221da- 25 Fils, Inverted Overprint.

Complete sheet,
Showing 3 sizes of Overprint,
This is setting  1.

Block of 6 contain
all 4 overprint sizes
This is Setting 2

                            World Population Year, 30th Jan.
                           Printed by State Ptg Wks, Budapest
                                    Values: 25F/35F & 70 Fils

1222- 25 Fils

1223- 35 Fils

1224- 70 Fils

                                       Officials, 17th April
  # 802 & #820 Overprinted Locally in Black 2 lines:
                                                           Top: -Rasmi- in Arabic
                                                           Bottom: -Official- in English

1225 O- 15 Fils

Example of Severe shift of Overprint

1225 Oa- 15 Fils
Overprint inverted

1226 O- 30 Fils

1226 Oa- 30 fils,
Overprint inverted

1226 Ob- 30 Fils, Double Overprint, Both inverted

                                  July Festivals, 17th Jul.
                             Printed by State Ptg Wks, Budapest
                                   Values: 5F/10F & 35 Fils

1227- 5 Fils

1227a- 5 Fils,
Dots of Arabic
-Tha'a in Ba'ath - missing

1228- 10 Fils

1228a- 10 Fils,
One of the Dots of Arabic
-Tha'a in Ba'ath - missing

1229- 35 Fils

1229a- 5 Fils,
one Dots of Arabic
-Tha'a in Ba'ath - missing

1229b- 5 Fils,
Dots of Arabic
-Tha'a in Ba'ath - missing

                10th Anniversary of Labour Organization, 5th Aug.
                                  Values: 25F/35F & 45 Fils

1230- 25 Fils

1231- 35 Fils

1232- 45 Fils

                         International Women Year, 15th Aug.
                   Values: 10F/35F/70 F & 100 Fils Miniature Sheet

1233- 10 Fils

1234- 35 Fils

1235- 70 Fils

1236-
100 Fils

  25th Anniv. International Commission on Irrigation & Drainage, 5th Sep.
                                   State Ptg Wks, Budapest
                                    Values: 3F/25F & 70 Fils

1237- 3 Fils

1238- 25 Fils

1239- 70 Fils

  25th Anniversary of National Insurance Company of Baghdad, 11th Oct.
                         Values: 20F/25F & 100 Fils Miniature Sheet 

1240- 20 Fils

1241- 25 Fils

1242-
100 Fils Miniature Sheet

                    National Music Conference, Baghdad, 21st Nov.
                                        Values: 25F & 45 Fils

1243- 25 Fils

1244- 45 Fils

                                                Officials
                      Values: 5F/10F/15F/20F/25F/30F/50F & 100 Fils

1245 O- 5 Fils

1246 O- 10 Fils

1247 O- 15 Fils

1248 O- 20 Fils

1249 O- 25 Fils

1250 O- 30 Fils

1251 O- 50 Fils

1252 O- 100 Fils

                Opening of Telecommunications Centre, 22nd Dec.
                                    Values: 5F/10F & 60 Fils

1253- 5 Fils

1254- 10 Fils

1255- 60 Fils

                15th Taurus Railway Conference, Baghdad, 22nd Dec.
                                 Values: 25F/30F/35F & 50 Fils

1256- 25 Fils

1257- 30 Fils

1258- 35 Fils

1259- 50 Fils