Last year I started collaging on size 6 (133 mm X 67 mm) manila shipping tags. The tags are downright cheap and they allow me to work quickly on several pieces at a time. So far I have collaged over 100 tags and I have about 80 hanging in a grid on my studio wall. What I appreciate about the tags is that they are non-precious. If a tag doesn't work, I am free to cut it in half, paint over it, wrap it with thread, collage over it ... the sky is the limit. Above is a tag that I painted, added several image transfers, and then collaged over.