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The Unit of Currency  changed according to  law #44 for the year 1931, to  Fils
   & Dinar instead of the Indian currency used previously in Iraq. This set  was 
                    compiled using the previous Unused stamps sheets.

  I personally think this is the Nicest set in the Iraqi stamps issues of all times.
 It contains fasscinating errors and many varieties which I will try to enlist, but 
         as you might expect, I do not have all the errors and the varieties.
I will highly appreciat any input of information And Scans of what is missing in 
                                       this presentation.


                                              Values
3 Fils On 0.5 Anna Faisal I, 5 Fils on 1 Anna Faisal I, 8 Fils on 1.5 Anna Faisal I, 10 Fils on 2 Annas Faisal I,15 fils on 3 Annas Faisal I, 20 fils on 4 Annas Faisal I,
           25 Fils on 4 Annas Dulaim Camel, 30 Fils on 6 Annas Faisal I,
               40 Fils on 8 Annas Faisal I, 75 Fils on 1 Rupee Faisal I, 
            100 Fils on 2 Rupees Faisal I, 200 Fils on 5 Rupees Faisal I,
          0.5 Dinar on 10 Rupees Faisal I, 1 Dinar on 25 Rupees Faisal I

                                               Paper
Multi script Watermark, Upright on 3 F/5F /8F/10F/15/F/20F/30F/40F/1 Dinar
                                Side way to the right on 75F/100F/200F/0.5 Dinar

Values 3 F/5F /8F/10F/15/F/20F/30F/40F are printed in sheets of 160 stamps
                           10 Horizental raws X 16 Vertical raws 
Values 75F/100F/200F/0.5D/ 1 D are printed in sheets of 100 stamps
                           10 Horizental raws X 10 Vertical raws 
Value 25F Printed in a sheet of 150 stamps
                           15 Horizental raws X 10 Vertical raws

                                       Surcharge Setting
1st Setting: 1 mm space between English Numeral and F of Fils in English
                 Values 3F/ 5F/ 8F/ 10F/ 30F/ 40F?/100F?/200F?.
2nd Setting: No Space between English Numeral and F of Fils in English
                 Values 3F/ 8F/ 10F/ 15F/ 20F/ 25F/ 30/ 40F/100F/200F.
3rd Setting: 2 mm space between English Numeral and F of Fils in English
                 Values 3F
                            As For the 0.5 Dinar & 1 Dinar Values,
               There is one Setting with Multiple Varieties of Surcharge.



                                  106-
                    3 Fils on 0.5 Anna Faisal I.
        This is from the 1st setting, 1 mm between
              English Numeral & F of Fils in English

  
   
                                 106a- 
    3 Fils on 0.5 Anna Faisal I, Inverted Surcharge
      This is from the 1st setting, 1 mm between 
           English Numeral & F of Fils in English



                                106b- 
        3 Fils on 0.5 Anna Faisal I, Double Surcharge
         This is from the 1st setting, 1 mm between 
             English Numeral & F of Fils in English

        











                                      106d-
      3 Fils on 0.5 Anna Faisal I, Arabic Caracter - SAD - instead of - Seen-
            The right hand side marginal stamp showing the SAD variety, 
             while the Left  hand stamp is the Normal -Seen - caracter
                             Position 8/16 which is
   8th Horizental raw, stamp #16, the last stamp counting from left, so,
                     it should be the edge as you can see
      This is from the 1st setting, The distance is 1 mm between
                    English Numeral & F of Fils in English

   

                        106d-
         3 Fils on 0.5 Anna Faisal I,
    Variety of Broken right edge of the
                Arabic Numeral 3
       This is from the 1st setting, 
      The distance is 1 mm between
   English Numeral & F of Fils in English




                 106e
    3 Fils on 0.5 Anna Faisal I,
   Variety 3rd Setting on right  
       lower corner stamp 
      The distance is 2 mm 
   between English Numeral &
        F of Fils in English



                 106f
   3 Fils on 0.5 Anna Faisal I,
  Variety 2nd Setting on right 
  Vertical pair with lower one   
  showing deformed Surcharge which should not be considered
   an error as there is a lot of 
                 them.
      There is No distance 
   between English Numeral &
         F of Fils in English



                            106g-
                        (r)ils Variety
               3 Fils on 0.5 Anna Faisal I.
    This is from the 1st setting, 1 mm between
          English Numeral & F of Fils in English


                106h-
  3 Fils on 0.5 Anna Faisal I.
   Extra Black Horizental line
    above Arabic Numeral 3 &
 a Dot above Sin in Arabic Fils
  This is from the 1st setting, 
1 mm between English Numeral 
      & F of Fils in English







                                 107-
                  5 Fils on 1 Anna Faisal I
       This is from the 1st setting, 1 mm between
            English Numeral & F of Fils in English



                                 107a
       5 Fils on 1 Anna Faisal I, Inverted Surcharge
        This is from the 1st setting, 1 mm between
            English Numeral & F of Fils in English



                 107b
     5 Fils on 1 Anna Faisal I,  
    Inverted Arabic Numeral 5
   This is from the 1st setting, 1 mm between English Numeral
        & F of Fils in English

 

                  107c-
    5 Fils on 1 Anna Faisal I,
    Double Arabic Numeral 5
                Kiss print 
     rather than real Double
  This is from the 1st setting,
1 mm between English Numeral
       & F of Fils in English



                 107d-
     5 Fils on 1 Anna Faisal I,
 Missing F of Arabic word Fils
  This is from the 1st setting,
1 mm between English Numeral
       & F of Fils in English



                              107e-
                 5 Fils on 1 Anna Faisal I,
             Deformed Arabic Numeral 5 print
                 This is from the 1st setting, 
             1 mm between English Numeral
                     & F of Fils in English
 same variety will show on the 25 fils stamp of the    
                        postage series too






                                108-
                  8 Fils on 1.5 Anna Faisal I,
                This is from the 1st setting,
 1 mm between English Numeral & F of Fils in English




                                 108a-
                   8 Fils on 1.5 Anna Faisal I,
                        Inverted Surcharge
                  This is from the 1st setting,
1 mm between English Numeral & F of Fils in English

                                                                           
                                108b-
                   8 Fils on 1.5 Anna Faisal I,
                        Double Surcharge
                   This is from the 1st setting, 
  1 mm between English Numeral & F of Fils in English





                                    109-
                     10 Fils on 2 Annas Faisal I
                    This is from the 1st setting,
 1 mm between English Numeral & F of Fils in English


                   109a-
    10 Fils on 2 Annas Faisal I
     Inverted Arabic Numeral 1 
   This is from the 1st setting
                   ONLY
              Position 8/13 
1 mm between English Numeral
         & F of Fils in English

                                     


                               109b-
                 10 Fils on 2 Annas Faisal I
    This is from the 2nd setting No Space between  
           English Numeral & F of Fils in English

                                    Note:
  All stamps from  second setting are of this variety 
                                   EXCEPT
      position/s : 4/8, 5/8, 6/8, 7/8, 4/15. & 4/16
   Meaning, 4th raw of the sheet contain 6 stamps which are same as the 1st 
 setting ( 1 mm between English Numeral & F  of Fils in English, see 109c Below





                   109c-
   10 Fils on 2 Annas Faisal I
This is from the 2nd setting No Space between English Numeral
 & F of Fils in English, Top Pair
 While the lower pair are same as 1st Setting, 1 mm difference 
    between English Numeral &
         F of Fils in English
   This block has to be from  
       position 4/15 & 4/16




                                   110-
                    15 fils on 3 Annas Faisal I
     This is from the 2nd setting No Space between 
             English Numeral & F of Fils in English


 

                          111-
          20 fils on 4 Annas Faisal I
         This is from the 2nd setting
   No Space between  English Numeral
              & F of Fils in English













                                                                       111a-
                                                       20 fils on 4 Annas Faisal I
                                                             Inverted Surcharge
                                                      This is from the 2nd setting 
                                                   No Space between English Numeral 
                                                             & F of Fils in English
















                                              111b
                                 20 fils on 4 Annas Faisal I
            Dropped -ls- of Fils in English 2nd & 4th stamps from Left
        This is From the 2nd Setting, No space between English Numeral
                                    & F of Fils in English





                           112-
         25 Fils on 4 Annas Dulaim Camel
           This is from the 2nd setting
      No Space between English Numeral 
                 & F of Fils in English


  Please note that there are other Varieties  
   other than what is shown below, will be 
                       added ASAP





































                                                    112a-
                                  25 Fils on 4 Annas Dulaim Camel
                        F(L)IS  instead of F(I)LS ( lower left stamp )
           Position/s 2/1 (Showing above), 10/8 And 10/15 (Showing Below)
             This is from the 2nd setting No Space between English Numeral
                                          & F of Fils in English




                            112b-
         25 Fils on 4 Annas Dulaim Camel
               Inverted Arabic Numeral 5
                          Position/s
    10/7  & 10/14 (Showing here and below )
This is from the 2nd setting No Space between
       English Numeral & F of Fils in English

























                                                 112c-
                                25 Fils on 4 Annas Dulaim Camel
           Se-Tennant Pair of 112b (Lt. stamp) & 112a (Corner stamp) 
            Inverted Arabic Numeral 5 (Lt.) & F(L)IS Error (Rt.Corner)
                                  Position 10/14 & 10/15 ONLY
                                   This is from the 2nd setting
                 No Space between English Numeral & F of Fils in English





                                                  112d-
                                25 Fils on 4 Annas Dulaim Camel
                             English Numeral Value 20 instead of 25
                                       Position/s 10/1 & 10/9








                            112f-
         25 Fils on 4 Annas Dulaim Camel
  Full Black Arabic Numeral -5- Lower stamp
            This is from the 2nd setting
      No Space between English Numeral
                  & F of Fils in English



           




                         112f-
        25 Fils on 4 Annas Dulaim Camel
 Larger Arabic Numeral -5- on Lower stamp
                   and Full Black
          This is from the 2nd setting 
     No Space between English Numeral
               & F of Fils in English


















                                             112g-
                           25 Fils on 4 Annas Dulaim Camel
                  Extra Black Dot on the right of Arabic Numeral
                              This is from the 2nd setting
                         No Space between English Numeral
                                   & F of Fils in English




                        113
         30 Fils on 6 Annas Faisal I
        This is from the 2nd setting
              No Space between
  English Numeral & F of Fils in English



                 113a-
   30 Fils on 6 Annas Faisal I
  This is from the 2nd setting  
   No Space between English 
 Numeral & F of Fils in English 
            (Left stamp)
While the Right Stamp is same as 1st Setting, 1 mm difference
   between English Numeral &
         F of Fils in English 










                                                                         113b-
                                                          30 Fils on 6 Annas Faisal I
                                                 English Numeral Value 80 instead of 30






                     114-
     40 Fils on 8 Annas Faisal I
   This is from the 2nd setting
           No Space between
English Numeral & F of Fils in English





                             115-
              75 Fils on 1 Rupee Faisal I
             This is from the 2nd setting
                   No Space between
       English Numeral & F of Fils in English



















                                              115a-
                                75 Fils on 1 Rupee Faisal I
                       Inverted Arabic Numeral 5 (Rt. Stamp)
     Position/s  1/2 (Showing above),  1/7 , possible one other position
                               This is from the 2nd setting 
               No Space between English Numeral & F of Fils in English            





                       116-
      100 Fils on 2 Rupees Faisal I
       This is from the 2nd setting
            No Space between
 English Numeral & F of Fils in English





                     117-
    200 Fils on 5 Rupees Faisal I
    This is from the 2nd setting 
No Space between English Numeral 
           & F of Fils in English



                    118-
  0.5 Dinar on 10 Rupees Faisal I
    


 Please note that other varieties
  other than what is listed below  
                 Do Exist




                            118a-
             0.5 Dinar on 10 Rupees Faisal I
                     Scarlet-Vermilion
             









                                                               118b
                                         No Bar in English Fraction of the Value
                                                  Position/s 1/2, 2/3 & 10/1
                                              0.5 Dinar on 10 Rupees Faisal I
                                                




                           118c-
          0.5 Dinar on 10 Rupees Faisal I
         High edge of Arabic Ya'a in Dinar




                       119-
      1 Dinar on 25 Rupees Faisal I



     Please note that other varieties 
                    Do Exist


                                               Values
  3 Fils On 0.5 Anna Faisal I, 4 Fils on 1 Anna Faisal I, 5 Fils on 1 Anna Faisal I,
               8 Fils on 1.5 Anna Winged Man, 10 Fils on 2 Annas Faisal I,
                   15 fils on 3 Annas Faisal I, 20 fils on 4 Annas Faisal I,
         25 Fils on 4 Annas Faisal I, 30 Fils on 6 Annas Kadhimiyyah Mosque, 
                  40 Fils on 8 Annas Faisal I, 50 Fils on 1 Rupee Faisal I,
               75 Fils on 1 Rupee Faisal I, 100 Fils on 2 Rupees Mosque ,
     200 Fils on 5 Rupees Dulaim Camel, 0.5 Dinar on 10 Kadhimiyyah Mosque,
                                 1 Dinar on 25 Rupees Faisal I

                                               Paper 
Multi script Watermark, Upright on 3 F/5F /8F/10F/15/F/20F/30F/40F/1 Dinar
                                Side way to the right on 75F/100F/200F/0.5 Dinar

                                       Overprint Setting:
1st Setting: 1 mm space between English Numeral and F of Fils in English
                 Values 3F/ 4F/ 5F/ 10F/ 50F/ 75F
2nd Setting: No Space between English Numeral and F of Fils in English
                 Values 8F/ 10F/ 15F/ 20F/ 25F/ 30/ 40F/ 50F/ 75F/ 100F/200F.
3rd Setting: 2 mm space between English Numeral and F of Fils in English
                 Values 50F/

As For the 0.5 Dinar & 1 Dinar Values, There is on Setting with Multiple Varieties 
                                           of overprint

                            
                             120 O-
                3 Fils On 0.5 Anna Faisal I 
            1st Setting 1 mm space between
        English Numeral and F of Fils in English









                                                                120 Oa-
                                             Pair, One stamp without Surcharge
                                                  3 Fils On 0.5 Anna Faisal I 
                                          



 
                      121 O-
          5 Fils on 1 Anna Faisal I
  1st Setting 1 mm space between
English Numeral and F of Fils in English

         
                                121 Oa-
                     5 Fils on 1 Anna Faisal I
                    Inverted Arabic Numeral 5
                             Position 8/11
               1st Setting 1 mm space between
           English Numeral and F of Fils in English 

                        

 

                  121 O-
     5 Fils on 1 Anna Faisal I
 Deformed Arabic Numeral -5-
              Right stamp
     1st Setting 1 mm space 
     between English Numeral
      and F of Fils in English

                          

                          122 O-
           8 Fils on 1.5 Anna Winged Man
           2nd Setting No Space between   
        English Numeral and F of Fils in English
          

 
                               123 O-
                 10 Fils on 2 Annas Faisal I
           1st Setting 1 mm space between 
        English Numeral and F of Fils in English

 


                123 Oa-
    10 Fils on 2 Annas Faisal I
     Inverted Arabic Numeral 1
             Position 8/13
      1st Setting 1 mm space  
     between English Numeral 
      and F of Fils in English 

                                 
                              123 Ob-
                 10 Fils on 2 Annas Faisal I
   2nd Setting No space between English Numeral
                     and F of Fils in English










                                                                123 Oc-
                                                    10 Fils on 2 Annas Faisal I
                                                             10 Ommited



                               124 O-
                 15 fils on 3 Annas Faisal I
              2nd Setting No Space between
         English Numeral and F of Fils in English









                 124 Oa-
    15 fils on 3 Annas Faisal I
     Large Arabic Numeral -5-
   & Full Black on right stamp
2nd Setting No Space between
         English Numeral and
           F of Fils in English



                               125 O-
                 20 fils on 4 Annas Faisal I
             2nd Setting No Space between
         English Numeral and F of Fils in English







                              126 O-
                 25 Fils on 4 Annas Faisal I
             2nd Setting No Space between
        English Numeral and F of Fils in English



                  127 O-
30 Fils on 6 Annas Kadhimiyyah Mosque
     2nd Setting No Space between
 English Numeral and F of Fils in English



                              128 O-
                 40 Fils on 8 Annas Faisal I
              2nd Setting No Space between
         English Numeral and F of Fils in English

    
               128 Oa
   40 Fils on 8 Annas Faisal I
     F(L)IS instead of F(I)LS
          Right side stamp 
        Position 7/5 &7/13
2nd Setting No Space between
           English Numeral
      and F of Fils in English


                            129 O-
              50 Fils on 1 Rupee Faisal I
          2nd Setting No Space between
      English Numeral and F of Fils in English


    Please note that there is another variety
          Other than the one listed below
               which will be listed ASAP






                                                                       129 Oa-
                                                          50 Fils on 1 Rupee Faisal I
                                                          Inverted Arabic Numeral 5
                                                                   Position 1/2
                                                       2nd Setting No Space between 
                                                  English Numeral and F of Fils in English





                 129 Ob-
   50 Fils on 1 Rupee Faisal I
      3rd Setting Overprint in
           Middle of stamp &
       2 mm Space between
             English Numeral
       and F of Fils in English



                             130 O-
                75 Fils on 1 Rupee Faisal I
             2nd Setting No Space between 
        English Numeral and F of Fils in English















                                               130 Oa-
                                   75 Fils on 1 Rupee Faisal I
                                    Inverted Arabic Numeral 5
     2nd Setting No Space between English Numeral and F of Fils in English

              

                         130 Ob-
             75 Fils on  1 Rupee Faisal I
         Overprint in Middle of the stamp
      1st Setting 1 mm Space between 
    English Numeral and F of Fils in English

















                                           130 Oc-
                             75 Fils on 1 Rupee Faisal I
                    Dropped -ls- of Fils in English , Middle stamp
       2nd Setting No Space between English Numeral and F of Fils in English
                      




                           130 Od-
              75 Fils on 1 Rupee Faisal I
     Broken Left arm of Arabic Numeral -7-
          2nd Setting No Space between
     English Numeral and F of Fils in English



             
















                                        131 O-
                          100 Fils on 2 Rupees Mosque 
                                  Surcharge at top
  1st Setting 1 mm Space between English Numeral and F of Fils in English
                      

                     131 Oa-             
       100 Fils on 2 Rupees Mosque
             Surcharge at Bottom
    1st  Setting 1 mm Space between 
 English Numeral and F of Fils in English



                      131 Ob-
       100 Fils on 2 Rupees Mosque
               Surcharge at Top,
          Kiss Print Double Overprint
    1st Setting 1 mm Space between
 English Numeral and F of Fils in English

    
                            132 O-
       200 Fils on 5 Rupees Dulaim Camel
         2nd Setting No Space between
     English Numeral and F of Fils in English



             












                                                 133 O-
                             0.5 Dinar on 10 Kadhimiyyah Mosque
     Please note that  there are other varieties other than the one listed below




                     

                     133 Oa-
 0.5 Dinar on 10 Kadhimiyyah Mosque
   High edge of Arabic Ya'a in Dinar











                                                 133 Ob-
                               0.5 Dinar on 10 Kadhimiyyah Mosque
                                   Missing Bar from English Fraction
                                                Position 2/10




























                                           133 Ob-
                          0.5 Dinar on 10 Kachimiyyah Mosque
                             Low Level -R- in Arabic Dinar
                                   Top Left Corner Stamp



                         134 O-
         1 Dinar on 25 Rupees Faisal I

    Please note that there are other varieties 
           other than the one listed below



                       134 Oa-
       1 Dinar on 25 Rupees Faisal I
     High edge of Arabic Ya'a in Dinar



                                                Values
                 2 Fils on 0.5 Anna Faisal I, 4 Fils on 1 Anna Faisal I.

                                                 Paper 
Multi script Watermark, Upright on 2 F/ 4F

                                         Overprint Setting
1st Setting:  1 mm space between English Numeral and F of Fils in English
                    Values  2F/ 4F
2nd  Setting:  2 mm space between English Numeral and F of Fils in English
                    Values  2F/ 4F



                   135-
    2 Fils on 0.5 Anna Faisal I
     1st Setting: 1 mm space  
     between English Numeral 
       and F of Fils in English




                  135a-
     2 Fils on 0.5 Anna Faisal I
     2nd Setting: 2 mm space
     between English Numeral
       and F of Fils in English


                                  136-        
                    4 Fils on 1 Anna Faisal I
                   1st Setting: 1 mm space
   between English Numeral and F of Fils in English
























                                                136a-
                                    4 Fils on 1 Anna Faisal I
                    2nd Setting: 2 mm space between English Numeral
                                      and F of Fils in English



                                 136-
                    4 Fils on 1 Anna Faisal I
              -r- instaed of -F- of Fils in English
                   1st Setting: 1 mm space
between English Numeral and F of Fils in English


                                                  Value
4 Fils on 1 Anna Faisal I.

                                                  Paper
Multi script Watermark, Upright on 4F

                                          Overprint Setting
1st Setting: 1 mm space between English Numeral and F of Fils in English
Value 4F
2nd Setting: 2 mm space between English Numeral and F of Fils in English
Value 4F ?

                              
                                137 O-
                   4 Fils on 1 Anna Faisal I
           1st Setting 1 mm space between
        English Numeral and F of Fils in English