Horizontal line from the left outer oval to the right frame. The line goes through:

1) the diagonal member of the N in CANADA;

2) the King’s forehead; and

3) the right edge of the left leg of the A in POSTAGE. In Marler, p. 234.

Similar line on 12UR18 and 14UR46. On 12UR18, the line is slightly lower down and the stamp has a retouch to the UR.

On 14UR46, the line is in exactly the same position. The distinguishing features:

1. Design type: 12UL93 is type O4; 14UR46 is type O5.
2. On 12UL93, the line is weaker on the left side and stronger on the right. It begins in the left outer oval and is visible in the top of the A in POSTAGE and the right inner oval. On 14UR46, the line begins to the left of the UL spandrel, but is not visible in the top of the A or the right inner oval. Both lines are visible to the right of the UR spandrel.
3. On 12UL93, the guide dot in the right inner oval is in the centre. On 14UR46, it is slightly to the right. The dot on 12UL93 is slightly bigger than on 14UR46.
4. On 12UL93, there is a dot in the vertical member of the E in POSTAGE between the top and middle arms. Constant?

Plates 12, 14, and 23 have similar “horizontal line” flaws. The position of the line relative to the N in CANADA is useful in sorting stamps with the flaw into two groups (but note that on some stamps the line consists of segments to the left and right of the N but the line does not go through the N):

• Low line (line is level with the point where the right border of the left member of the N meets the lower border of the diagonal member): 12UR18 ~ sheet, 12UR18 ~ coil and 14UL26
• High line (line is level with the top of the left member of the N where it transitions to the diagonal member): 12UL93, 14UR15, 14UR46, 23UL11, 23UL15
  

Guide dot in the centre of the right inner oval at the midpoint.