Type 48

This underprint is believed to belong to the firm Henry Rossell and Co. an Engineering firm trading from:

    Waverly Works,
    Effingham Road,
    Sheffield

1873. Unofficial underprint type 48 (over the gum) in black.

PP167 1/2d rose-red (SG 48 or G4)
Plate 1

PP168 1d lake-red (SG 43 or G1)
Plates 140, 168, 170, 184, 191 and 198

A single perfin has been identified as belonging to this firm.  I do not have an illustration of the perfin but it is referenced in Tomkins as:

See the Philatelic Links and References page for more information on Perfins.