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    Description

    Manufacturer of Tobacco Special Tax Stamps
    The Civil War Tax Act of 1862 authorized a levy on businesses and occupations with gross receipts over $1,000 annually. Section 3 of the Tax Act of 1872 stated that these taxes would be paid by special tax stamps. These large stamps (the largest revenue stamps ever issued by the government--7 1/2" X 14 3/4") were printed from 1873 to 1885. They were generally printed in booklets of ten and most years were printed on a different color paper with all years having the same vignettes. Twenty-one different businesses/occupations were affected, but only nineteen had stamps issued yearly from 1873-85. Most of these stamps were remainders that were cancelled with either pie-shaped cancels or hole cancels by the IRS and sold in 1890 as scrap paper with a lot of other true waste paper to Hiram Deats and E.B. Sterling. The stamps had three parts: the stub, which was retained when the stamp was issued, the coupons (each had twelve, one for each month), and the stamp itself. This lot has 132 Manufacturer of Tobacco stamps, one stamp without coupons, one with just three coupons, one booklet with the binding (contemporary thread) still intact with the ledger, but missing the top cover, and a Brewer stamp. Number of stamps by year of issue are: 1874 (without the red year overprint) (10); 1874 (with the overprint) (35); 1875 (8); 1876 (8); 1877 (23); 1879 (12); 1880; 1883 (16) (all with denomination changed from $10 to $6 per the Act of Mar. 9, 1883); 1884 (9); and 1885 (3). These items are not graded and there will be no returns on this lot for any reason. (Total: 136 items)


    Auction Info

    Auction Dates
    January, 2014
    8th-13th Wednesday-Monday
    Bids + Registered Phone Bidders: 1
    Lot Tracking Activity: N/A
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