This attractive skeleton diecut with its unusual orange background was manufactured by Beistle during the early 1930s. It has an RSIN of 2, which surely accounts for why this item, suffering from some serious head damage, still brought $35.77. I tend to think the guide value of $75 for a near-mint example is a tad low given the recent strength of the skeleton diecut sub-genre.
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Mark B. Ledenbach's vintage Halloween collectibles blog.