In 1865, Lawrence & Cohen had dies prepared in the denominations of 2¢, 4¢, and 5¢. Although the 4¢ design was approved by the Commissioner of Internal Revenue, Lawrence & Cohen never had a printing plate prepared for the 4¢ value. In August, 1866, the tax rate on playing cards was modified, eliminating the need for a 4¢ stamp.
Lawrence & Cohen 4¢ Essay
Lawrence & Cohen 2¢ and 5¢ Stamps
The 4¢ essay is essentially identical to the issued 2¢ and 5¢ stamps; however, there are minor differences in the shading of the heart and the diamond enclosing the numerals of value at the bottom of the design.