In October 2003 I acquired an accumulation of 108 W H Smith newspaper wrappers all sent/redirected to a C A Malcolm at 3 different addresses in Germany. All of these wrappers have been cancelled with the same canceller FS / M. There are no indications of any kind as to the year or years that these had been used. From the address point of view the wrappers can be divided into 4 groups

1.  wrappers addressed to "Hotel Zum Schwan, Dillensburg, Hesse Nassau". (45 wrappers).

2.  wrappers redirected to "Villa Eskdale Freiburg, Baden". (10 wrappers).

3.  wrappers addressed to "Villa Eskdale Freiburg, Baden". (42 wrappers).

4.  wrapper redirected to "Thenthal 6, Buchenbach". (11 wrappers).

Some of the wrappers which were redirected have manuscript dates without years. Of the 10 wrappers in group 2 four have dates 24/3, 29/3, 29/3 and 1/4. Of the 11 wrappers in group 4 eight have dates 13/6, 14/6, 16/6, 18/6, 19/6, 20/6, 21/6 and 21/6. This led me to conclude that I had a complete or almost complete accumulation of wrappers sent to C A Malcolm during a period from mid February to about 21 June. 

All of the wrappers in group 1 were wrappers with the head of Queen Victoria. Four of the wrappers in group 2 were QV and the rest were with the head of King Edward VII. 22 of the wrappers in group 3 were QV and the rest KE VII. All the wrappers in group 4 were KE VII. This clearly pointed to the fact that all of these wrappers were from 1902. 

A detailed breakdown of the different wrappers used and how they were addressed is as follows:
 

All the dated wrappers were KE VII so this has led me to the following other conclusions
1. The KE VII wrappers were used from about 24 March 1902.
2. W H Smith had stocks of all three QV wrappers which they used during April, May and/or June 1902.

KE VII ½d green wrapper dated 24/3 (1902)

In "Cancellations of the Newspaper Branch" (Gibbons Stamp Monthly, July 1999) Harry Layne give the date of usage of the FS / M cancellation as being from 1905-1911. It is clear from these wrappers that this cancellation was in use from 1902 if not earlier.