(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Hand book and check list of United States state revenue stamps"

1IJ 

5321 
Z7B28 

1910 

NPM 






UNITED STATES 

&tat* Em tut* &iamp0 




UNITED STATES 
REVENUE SOCIETY 

1910 



mi 

1-7&2? 



HAND BOOK 
AND CHECK LIST 

of 

United States State Revenue 
Stamps 

By J. Delano Bartlett 




United States Revenue Society 

19 10 



Springfield, Mass. 




JOHX C. OTTO 

Springfield, Massachusetts 



CHECK list of the revenue stamps issued by our various 
States, revised and brought up to date, has been much 
needed by collectors; and this book is placed before you 
to supply that want. It has not been our aim to list all 
the minor varieties and shades possible for the specialist 
to include in his collection, but to give a list of all the principal 
varieties such as the average collector would desire. Notes have 
been inserted throughout, calling attention to the less important 
differences which can be followed more deeply by those who desire 
to do so. 

Undoubtedly the circular stamps of California are the most 
difficult to classify and list correctly. It will be noted that all 
values are listed on several varieties of paper. This may not 
be correct, but it is known that several values do exist on all of 
the varieties of paper mentioned, and it is probable that all exist. 

The stamps of the other States have not been so difficult to 
classify, and in most cases we have had possession of the stamps 
before listing, as well as copies of the laws authorizing their issue. 

Many States have used tags to show that the Inspection Tax 
had been paid upon Feed Stuff and Fertilizer, but for lack of 
space, as well as definite information in regard to some issues, we 
have omitted them from this list, trusting that we can include 
them in some future work. 

Thanks are due several of our members for submitting speci- 
mens for examination and assisting materially in compiling this 
list. Special credit should be given Mr. E. R. Vanderhoof for his 
work on the New York State Revenues. 

Through the kindness of the Scotts Stamp & Coin Co. of 
12 7 Madison Ave., New York City, we are able to illustrate the 
comptrollers surcharges that are found on the California revenues, 
as they have kindly loaned us the cuts used in the Adanaw 
Revenue Catalogue, published in 1893, 

J. DELANO BARTLETT, 
July 20, 1910. Secretary. 



4 Check List of U. S. 

ALABAMA 

Tax on Seals 

Law passed Feb., 1867. Law repealed Dec. 3, 1884. 

A tax of $2.00 was made tipon the Seal of the Clerk of Supreme 
Court, Comptroller and the Secretary of State, and a tax of $1.00 
upon seals of all other public officers who are required to use a 
seal. 




1867. 24x30. Engraved, Ornamental design, with shield 
and old Coat of Arms of State in center. Value at top with "State 
of Alabama" underneath, "Tax on Seals" at bottom. White 
wove paper, rouletted. 

1 $1.00 vermilion 

1868 Same, perforated 12. 

— 2 $1.00 vermilion. 
— 3 $2.00 blue 

It is claimed that a $3.00 green exists as an essay, but the 
law does not provide for the use of such a value, and some believe 
that it was made for collectors. 



Feed Stuff 

Laws regulating the inspection of feed stuff and authorizing 
the issue of three stamps with the values ic, fc and lc was ap- 
proved Aug. 26, 1909, and went into effect Dec. 31, 1909. No 
rate of taxation was given in the law, therefore the Attorney 
General ruled out that section authorizing the stamp. Whether 
any of the stamps were issued prior to this ruling has not been 
ascertained, neither do we know whether the plates were ever 
prepared. 



State Revenue Stamps 5 

CALIFORNIA 

Law went into effect 1856. Law repealed in 1875? 

All of the circular stamps have expressed in the central tablet 
the amount upon which the stamp pays tax, which differs in the 
various issues and kinds of stamps. The rectangular stamps which 
were first issued in 1865 were for use as a general revenue, and 
the nature of the document determined the rate, therefore it is 
impossible to give it here. 

The various comptrollers issuing the stamps had their initials 
surcharged upon each stamp before issue. Some do not show 
this surcharge, but it is believed that such specimens received the 
surcharge so lightly they are not visible to the eye. The various 
comptrollers and types of surcharge are as follows : 

George W. Whitmann, 1856-1858 
A. R. Metoney, 1858-1859 




Type 111. 



S. H. Brooks, 1 850- 1 Sol 




pe IV. 



James S. Gillen, 1861-1862 

Gillen served from Nov. 20, 1861, to Jan. 6, 1862. No stamps are 
known with his initials, but they may exist. 



Check List of U. S. 
G. R. Warren, 1862-1863 




Type V. Type VI. 

George ( Hilton, 1863-1867 



Type VII. 





Type VIII. Type IX. 

Robert Watt, 1867-1871— "R.W;" single circle. 
James J. Green, 1871-1875 — "J.J.G." single circle. 

We have not attempted to mention just what stamps are 
known to exist with the particular surcharge, but have given at 
the close of each set the surcharges to be found on that set. All 
values may or may not exist with each surcharge. The same can 
be said of the color of ink used for the surcharge. 

Many kinds and qualities of paper were used, but we have 
listed only those which can be easily identified and placed by all 
collectors. 

We have ignored the mention of all shades, as most of the 
stamps exist from light to dark. 

All the circular stamps were issued imperforated, and those 
with wide margins and square corners are much desired by col- 
lectors. Most of these stamps are found with the corners clipped 
and even cut to shape of the stamp. While round die cut speci- 
mens are not rare, they should not be confused with those cut to 
shape with scissors. Scissors cut stamps have irregular edges, 
while die cut are smooth and regular. The circular die cuts exist 
in several sizes from 2 5 to 35 mm. in diameter. There also exist 
some values with saw tooth die cut. These are very rare and 
seldom seen by collectors. We are not in a position to list these 
die cuts, as our list would be very incomplete and of little value. 

The rectangular stamp also exists die cut as well as rouletted, 
but we list these as separate varieties. 



State Revenue Stamps 



Attorney at Law 

1857. 26x26. Circular design border containing "California 
State Tax" in colorless letters, "Attorney" above, "At Law" 
below central table containing value. Thin blue wove paper 
imperforated. 

1 $10.00 carmine. 

Comptroller's surcharge, G. R. W., type VII., in black. 

Bill of Lading 




1857. 33x33. Circular design border containing "Califor- 
nia State Tax" in colorless letters. "Bill of Lading" above. 
"First," "Second," "Third," or "Fourth" below. Tablet in 
center containing the amount the stamp was to be used for with 
value below. Thin bluish wove paper, imperforated. 



First 



Second 



Third 



Fourth 
x 

X 
X 
X 
X 
X 
X 
X 



Comptroller's surcharges, G. W. W., type 1., thick and thin 
letters in blue; A. R. M., type II. and III., 'in blue, and S. H. H. 
type IV., in both blue and black. 

There have been listed and mentioned at various times the 
20c, 60c, $3.00, $30.00 and $300.00, but it is very doubtful 
whether they exist, as it is thought the chroniclers confused this 
with some other issue. 



1 


30c red vermilion 


2 


40c " 


3 


50c '■ 


4 


$1.00 


5 


2.00 


6 


4.00 " " . 


7 


10.00 


8 


20.00 


9 


40.00 


10 


100.00 


11 


200.00 


12 


400.00 



Bills of Exchange 

1857 26x26. Circular design similar to the Bill of Lading 
but somewhat smaller. "Exchange" above in solid letters, "First," 



Check List of U, S. 



"Second'" or "Third" below in solid letters. Tablet in center 
containing the amount the stamp was to be used for with value 
below. Thin white wove paper, imperforated. 

Third 



1 


8c 


2 


20c 


3 


— 30c 


4 


40c 


5 


60c 


6 


80c 


7 


$1.00 


8 


1.40 


9 


2.00 


10 


3.00 


11 


4.00 


12 


6.00 


13 


8.00 


14 


10.00 


15 


14.(10 


16 


20.00 


17 


30.00 



blue on white 



First 
x 



Second 



Comptroller's surcharge, G-. W. W., type I., in both thick and 
thin letters, in blue, black and red. 

Moens lists the $38.00, $40.00 and $56.00, but we have never 
seen copies of them. 

1 857. ? 26x26. Same as preceding issue except being on 
blue laid paper, imperforated. 



First 



Second 



Third 



18 


8c blue on blue 


19 


20c ' 




20 


30c ' 


' " 


21 


40 c ' 


i it 


22 


60c ' 


■ ii 


23 


80 c ' 


■ ii 


24 


$1.00 


1 " 


2 5 


1.40 


■ ii 


26 


2.00 




27 


3.00 


" 


28 


4.00 


i ii 


29 


6.00 


1 " 


30 


s.oo 


i .. 


31 


10.00 


' " 


32 


14.00 


i .. 


33 


20.00 


• .1 


34 


30.00 


i ii 



X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 



Comptroller's surcharge, type G. W. \V., type I., in thick and 
thin letters, in blue, black and red. 

The $38.00, $40.00 and $56.00 were listed by Moens, but we 

know of no specimens. 



State Revenue Stamps 9 

1858. Same as preceding issue except the stamp is printed 
in carmine and the paper is very thin wove with a bluish tinge, 
imperforated. 



First Second 



35 


8c 


carmine on thin 


bluish 


36 


20c 


" ' 


1 


37 


30c 


" ' 


' 


38 


40c 


" * 


' 


39 


60c 


" 


' 


40 


80c 




' 


41 


$1.00 


" ' 


' 


42 


1.40 


" 


' 


43 


2.00 


" ' 


1 


44 


3.00 




' 


45 


4.00 


" 


' 


46 


6.00 




' 


47 


8.00 


" 


1 


48 


10.00 


" 


' 


49 


14.00 


" 


' 


50 


20.00 


" 


1 


51 


30.00 


" 


' 



Third 



Comptroller's surcharges, G. W. W., type I., in thick and thin 
letters; S. H. B., type IV.; G. R. W., type V., VI. and VII., all in 
blue. Have seen several specimens with S. H. B. surcharge on a 
much darker bluish paper. There have been listed the $38.00, 
$40.00, $56.00, $90.00 and $175.00 of this issue. 



1860. 26x26. Same as preceding issue except on very 
thin wove paper with yellowish tinge (commonly called white), 
imperforated. 

First Second Third 

8c carmine on yellowish white 



52 


8c carm 


53 


20c 


54 


30c 


5 5 


40c 


56 


60c 


57 


80c 


58 


$1.00 


59 


1.40 


60 


2.00 


61 


3.00 


62 


4.00 


63 


6.00 


64 


8.00 


65 


10.00 


66 


14.00 


67 


20.00 


68 


30.00 




Comptroller' 



X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 


X 



s surcharges, S. 11. B., type IV., and G. R. \V. 



type V., VI. and VII., all in blue. 

There have been listed the $38.00, $-10.00, $56.00, 
$175.00 of this issue. 



$90.0() M I 



10 



Check List of U. S. 



1863. 26x26. Same as preceding issue except on medium 
wove paper with yellowish tinge, imperforated. 

Third 



69 
70 

71 
72 
73 
74 
75 
76 
77 
78 
79 
80 
81 
82 
83 
84 
85 
86 



89 



VIII 



First 
8c carmine on yellowish white -Jt, 

30c " r * — i x x 

40c " ~se- x x 

60c " " — #*— <-x~ x 

80c " " ' _s_ x x 

$1.00 " " _*- -*— x 

1.40 " " -x-, x x 

2.00 

3.00 

4.00 " " -*- x x 

6.00 — *— , x x 

8.00 " " x x x 

10.00 " " x —r- x 

14.00 " x -x— x 

30.00 " " x x x 

38.00 " " x x x 

56.00 " " x x x 

90.00 " " x x x 

175.00 " " x x x 

Comptroller's surcharges, G. R. W., type VII., and G. O., type 
and X., all in blue. 



1860. 26 x 26. Same as preceding issue except on white 
laid paper, imperforated. 

First Second 

90 8c carmine on white laid x x 

91 20c " x x 
Comptroller's surcharges, S. H. B., type V., and G. R. W., 

type VI., all in blue. 

1860. 26 x 26. Same as preceding issues except the letters 
"California State Tax" are much larger, also the central tablet 
is larger and the numbers on the stamp differ. Thin yellowish 
white paper, imperforated. 

First Second Third 

92 $4.00 carmine on thin yellowish white x ' x x 

93 10.00 " " " x x x 

94 20.00 " " x x x 
Comptroller's surcharge, S. H. B., type IV., in blue. 



1863. 26x26. Same as preceding issue with large type, 
except on medium yellowish paper, imperforated. 

First Second Third 

95 $4.00 carmine on yellowish white ? ? ? 

Comptroller's surcharge, G. O., in blue. 



State Revenue Stamps 



11 



1863. 26 x 26. Same as the first issue of Bill of Exchange, 
except the word "Exchange" and "First" or "Second" are open 

Medium wove paper, imperforated. 



letter with dot after "tax. 



First 



96 


8c carmine 


97 


20c 




98 


30c 




99 


40c 




100 


60c 




101 


80c 




102 


$1.40 




103 


3.00 




104 


4.00 




105 


6.00 




106 


8.00 




107 


10.00 





x O 
x O 
and G. 



Second 
x 

X 
X 
X 

x 




x 

X 

x 

X 

type 



O. 



Comptroller's surcharges, G. R. W., type VII. 
VIII. and IX., all in blue. 

Sterling lists the $1.00 and $2.00, but we doubt their existence. 

Same as preceding issue, without dot after 





1863. 


2(> 


x26. 


"tax 


m 9 7 






108 


20c 


carmine 


109 


30c 








110 


60c 








111 


$1.00 








112 


2.00 








113 


3.00 








114 


4.00 








115 


6.00 









First 



Second 



The 30c First has tax spelled "TAN," while in Second it is 
spelled correctly. 

Comptroller's surcharges, G. R. W., type VII., and G. O., type 
VIII. and IX., all in blue. 

Insurance 

1857. 33x33. Same design as "Bill of Lading," but the 
words "Bill of Lading" are replaced with the word "Insurance," 
and in place of "First, etc." the number of months are given. 
Thin bluish paper, imperforated. 







3 Mo. 




1 


5c carmine 


Amt. 


$200 


2 


12£c 




500 


3 


25c 




1,000 


4 


50c 




2,000 


5 


$1.25 




5,000 


6 


2.50 




10,000 


7 


5.00 




20,000 



Comptroller's surcharges, G. W. W., type I.; A. R. M., type 
II. and III., and S. R. B., type IV., all in blue. 
A 10c and $10.00 have been listed. 



12 



Check List of U. S. 



6 Mo. 

8 10c carmine Amt. 

9 25c " " 500 

10 50 " " 1,000 

11 $1.00 " " 2,000 

12 2.50 " " 5,000 

13 5. " " 10,000 
A 20c and $10.00 has been listed. 

Comptroller's surcharges, G. W. W., type I.; A. R. M., type 
II. and III., and S. R. B., type IV., all in blue. 

9 Mo. 

14 15c carmine Amt. $200 

15 25c " " 500 
Comptroller's surcharges, G. W. W., type I. 

II. and III., and S. R. B., type IV., all in blue. 
A $1.00 has been listed. 



A. R. M., type 



12 


Mo. 






16 15c carmine Amt. 


100 






17 20c 


200 






18 50c 


500 






19 $1.00 


1 ,000 






20 2.00 


2,000 






21 5.00 


5,000 






22 10.00 


10,000 






Comptroller's surcharges, G. 


W. W., type I. 


and S. H. B. 


type 


IV, in blue. 









1861. 33x33. Same design as preceding issue, except on 
thin yellowish paper, imperforated. 





3 


M 


0. 


23 


5 c carmine Amt. 




$200 


24 


12ic 




500 


25 


25c 




1,000 


26 


50c 




2,000 


27 


$1.25 




5,000 


28 


2.50 




10,000 


29 


5.00 




20,000 




Comptroller's surcharge, S. 


11 


B., type IV, in blue 




A 10c and $10.00 have bee 


n 


listed. 




6 


Mo. 


30 


10c carmine Amt 




$200 


31 


25c 




500 


32 


50c 




1,000 


33 


$1.00 




2,000 


34 


2.50 




5,000 


3 5 


5.00 




10,000 



Comptroller's surcharge, S. H. B., type IV., in blue. 
A 20c and $10.00 have been listed. 



State Revenue Stamps 



13 





9 Mo. 




36 


15c carmine Amt. $200 




37 


25c " " 500 






Comptroller's surcharge, S. H. B., tvpe IV. 


in blue 




A $1.00 has been listed. 






12 Mo. 




38 


15c carmine Amt. $100 




39 


20c " " 200 




40 


50c " " 500 




41 


$1.00 " " 1,000 




42 


2.00 " " 2,000 




43 


5.00 " " 5,000 




44 


10.00 " " 10,000 





Comptroller's surcharge, S. H. B., type IV., in blue. 

1857. 26x26. Circular design similar to preceding issue, but 
somewhat smaller. Blank space below central tablet. Thin wove 
white paper, imperforated, 
blue 



45 


4c 


46 


20c 


47 


30c 


48 


40 c 


49 


50c 


50 


$1.00 


51 


1.50 


52 


2.00 


53 


3.00 


54 


4.00 


55 


5.00 


56 


6.00 


57 


10.00 


58 


15.00 



$20 to 


$50 


50 to 


100 


100 to 


150 


150 to 


200 


200 to 


2 50 


750 to 


1,000 


1,000 to 
1,500 to 


1,500 
2,000 


2,000 to 3,000 
3,000 to 4,000 
4,000 to 5,000 

5,000 to ? 
7,000 to 10,000 

10,000 to 15,000 



red. 



Comptroller's surcharge, G. W. W., type I., in blue, black and 
Several other values have been listed and may exist. 



1859. 26x 26. Same as preceding issue, except printed in 
carmine on thin bluish paper, imperforated. 

$50 to $100 
100 to 150 
1 50 to 200 
200 to 2 50 

Comptroller's surcharges, S. H. B., type IV., and G. R. W., 
type V., in blue. 



59 


20c 


carmine 


60 


30c 


" 


61 


40c 


" 


62 


50c 


" 



1860. 26x26. Same as preceding issue, except rate of 
insurance is changed. Thin white paper, imperforated. 

63 4c carmine $20 to $50 

64 10c " 50 to 100 

65 15c " 100 to 150 



14 



Check List of U. S. 



66 


20c carmine $150 to 


$200 


67 


20c 


' error. 150 to 


300 


68 


30c 


' error. 200 to 


250 


69 


30c 


200 to 


300 


70 


40c 


300 to 


400 


71 


50c 


400 to 


500 


72 


70c 


500 to 


750 


73 


$1.00 


750 to 


1,000 


74 


1.50 


1 ,000 to 


1,500 


75 


2.00 


1,500 to 


2,000 


76 


3.00 


2,000 to 


3,000 


77 


4.00 


3,000 to 


4,000 


78 


5.00 


4,000 to 


5,000 


79 


6.00 


5,000 to 


6,000 


80 


7.00 


6,000 to 


7,000 


81 


10.00 


7,000 to 


10,000 


82 


15.00 


10,000 to 15,000 


83 


19.00 


15,000 to 20,000 



Comptroller's surcharges, S. H. B. 
type V., VI. and VII., all in blue. 



type IV., and G. R. W. 



1863. 26 x 26. Same as preceding issue, exception medium 
white paper, imperforated. 



84 


4c carmine 


$20 to 


$50 


— 85 


10c 




50 to 


100 


— 86 


15c 




100 to 


150 


87 


20c 




150 to 


200 


88 


30c 




200 to 


300 


89 


40c 




300 to 


400 


— . 90 


50c 




400 to 


500 


91 


70c 




500 to 


750 


, — 92 


$1.00 




750 to 


1,000 


93 


1.50 




1 ,000 to 


1,500 


— 94 


2.00 




1,500 to 


2,000 


— 95 


3.00 




2,000 to 


3,000 


96 


4.00 




3,000 to 


4,000 


— 97 


5.00 




4,000 to 


5,000 


98 


6.00 




5,000 to 


6,000 


99 


7.00 




6,000 to 


7,000 


100 


10.00 




7,000 to 


10,000 


101 


15.00 




10,000 to 15,000 


102 


19.00 




15,000 to 20,000 




Comptroller's 


surcharges, G. 


R. W., 


type 


VIII. and U 


:., all 


in blue. 






1863. 26x2 


5. Same as prect 


ding is 


imperforated. 








103 


50c earn 


line 


400 to 


500 



type VII., and G. O. 



Passenger 

1859. 26 x 26. Similar design to insurance stamp, except 
that the word "Insurance" is replaced with the word "Passenger" 
in solid letters. Tablet in center has value with the word "Steer- 



State Revenue Stamps 15 

age," "2nd Class," or "1st Class." Thin bluish paper, imperfo- 
rated. 

— 1 $2.00 carmine Steerage 

2 4.00 " 2d Class 

3 6.00 " 1st Class 

Comptroller's surcharges, A. R. M., type II. and III.; G. R. W., 
type V., VI. and VII., all in blue. 

1859. 26x26. Same as preceding issue, except on medium 
white wove paper, imperforated. 

4 $2.00 carmine Steerage 

5 4.00 " 2d Class 

6 6.00 " 1st Class 

Comptroller's surcharges, G. R. W., type VII., and G. O., 
type VIII. and IX., all in blue. 

1862. 26 x 26. Same as preceding issue, except "Passen- 
gers" is in open letters. White wove paper, imperforated. 
■*■ 7 $2.00 carmine Steerage 

8 4.00 " 2d Class 

9 6.00 " 1st Class 
Comptroller's surcharge, G. R. W., type V., in blue. 

Poll Tax 

The so-called poll-tax stamps of California are simply designs, 
similar to stamps with the words "Poll Tax 2 dollars," printed on 
a poll tax receipt. These can in no way be considered stamps. 

State Revenue 



1865. 20 x 24. Rectangular stamp "California" above "State 
Revenue" below, value at sides. Numerals of value in the four 
corners, also large numerals for value in center. White wove paper. 

C 



Imperforated. 


B, Rouh 


:tted. 


C, Die cut. 










A B 


1 


4c 


orange 




x X 


2 


4c 


yellow 




X X 


3 


8c 


brown 




X 


4 


10c 


blue 




X X 


5 


15c 


blue 




X 


6 


20c 


brown 




X X 


*- 7 


30c 


carmine 




X 


— 8 


40c 


carmine 




X X 



16 Check List of U. S. 

ABC 



9 


50c 


brown 


X 


10 


50c 


violet 


X 


11 


50c 


yellow 


X 


12 


60c 


carmine 


X 


13 


70c 


brown 


X 


14 


70c 


orange 


X 


15 


80c 


carmine 


X 


16 


$1.00 


violet 


X 


17 


1.00 


yellow 


X 


18 


1.40 


.green 


X 


19 


1.50 


green 


X 


20 


2.00 


violet 


X 


21 


3.00 


carmine 


X 


22 


3.00 


blue 


X 


23 


3.00 


green 


X 


24 


4.00 


carmine 


X 


2 5 


4.00 


green 


X 


26 


5.00 


carmine 


X 


27 


6.00 


carmine 


X 


28 


7.00 


blue 


X 


29 


7.00 


] >ri iwn, vi< det 


X 


30 


8.00 


brown 


X 


.31 


10.00 


yellow, brown 


X 


32 


10.00 


brown, violet 


X 


33 


lit 00 


vie ilet 


X 


34 


14.00 


violet 


X 


35 


15.00 


blue 


X 


36 


15. on 


orange, brown 


X 


37 


19.00 


claret 


X 


38 


20 no 


carmine, reel 


X 


39 


28.00 


violet 


X 


40 


30.00 


carmine 


X 


41 


38.00 


vi( >le1 


X 


42 


45.00 


brown 


X 


43 


45.00 


violet 


X 


44 


56.00 


brown 


X 


45 


56.00 


violet 


X 



Comptroller's surcharges, G. O., type VIII. and IX., in blue; 
R. W., in black and in blue; J. J. G., in black. 

Essays of the 30c in brown, 50c in carmine and the $5.00 
in violet exist. 



FLORIDA 

Feed Stuff 

Law went into effect Aug. 22, 1905, and is still in force. 

Tax rate 2 5c per ton. Signature of B. E. McLin appears on 
all these stamps, as he has been Commissioner of Agriculture 
since Jan. 1st, 1901. 



State Revenue Stamps 



17 



1 
— 2 

— 3 

There is nothim 



— 2- c^c? 



1905. 39x23. Engraved by Franklin-Lee Bank Note Co. 
Dragon head at left with "Inspection Tax" in colorless letters in 
upper border. Value expressed in pounds. White wove paper, 
perforated 12. 

50 lb. carmii 

100 " 
125 " 
175 " 
on the face of these stamps to show that 
they are intended to pay tax upon feed stuff, but the commissioner 
states that the carmine stamps are for feed stuff and the black 
for fertilizer. 

Fertilizers 

Law went into effect June 3, 1889, and is still in force. Tax 
rate 2 5c per ton. L. B. Wombwell assumed the duties of Com- 
missioner of Agriculture Jan. 1, 1889, and served until his death 
n 1900. B. E. McLin succeeded him Jan. 1, 1901, and is now 
serving. The tag system of collecting the inspection tax was 
used at first for a few months, when stamp were adopted. Stamps 
used during Wombwell' s term had no value expressed. Have 
been unable to ascertain the dates when the various colors were 
used, but can only state that they were issued in the following 
order: Black, green, brown. 




1889. 37x22. Engraved by Franklin Bank Note Co. 
Dragon's head at left, "Inspection Tax Paid" in color on shaded 
background. No value given. Signature "L. B. Wombwell." 
White wove paper, perforated 1 1 . 

— -- 1 . alue black y 

■• 2 green *- **** 

— 13 brown 

1902. 39x23. Same as stamps for feed stuff for 1905, 
except printed in black. (See note under Feed Stuff.) White 
wove paper, perforated 12. 

— >4 100 lb. black 

5 125 " 

6 200 " 
— MT 250 " 

We note two shades of paper for this set and the feed stuff 
stamps. One is bluish white, while the other has a yellow tinge. 



Check List of U. S. 



GEORGIA 



Feed Stuff 



Law went into effect Aug. 1, 1907, and is still in force. 
Tax rate 20c per ton. Signature of T. G. Hudson appears 
on these stamps, he being Commissioner of Agriculture. 




1907. 40x24. Lithographed. Scalloped saw-tooth border, 
with "Georgia" in colorless letters in top border, and value in 
lower border. Inscription in center in five lines. Yellow and 
white wove paper, roulette 4J. 



1 


^c 


50 lbs. 


blue on vellow 


2 


*c 


/ ,i 


brown on white 






a, imperforated horizontally 


3 


lc 


100 " 


green on yellow 


4 


He 


125 " 


carmine on yellow 


5 


He 


150 " 


slate on yellow 


6 


lfc 


175 " 


yellow orange on white 


7 


2c 


200 " 


lilac on white. 



IOWA 



Feed Stuff 



Law went into effect July 4, 1907, and is still in force. 

Tax 10c per ton. H. R. Wright was the Food and Dairy Com- 
missioner from May 1, 1906, to May 1, 1910; W. B. Barney from 
May 1, 1910, and is still serving. 



Iowa Feeding Stuffs Law 

25 Pounds 



CMAROKS PtIO 



State Revenue Stamps 19 

1907. 36x19. Type set "Iowa Feeding Stuff Law" at top 
with 3 parallel lines under. Value in pounds in center. Signature 
"H. R. Wright," "Charges Paid" at lower left corner. White wove 
paper, perforated 12. 

1 25 lbs. black 

2 50 " 
— 3 100 " 

4 *no value 
*In number 4 the value and the word "pounds" were omitted, 
leaving the space blank. This stamp is intended to be used on 
lots of one ton and over, the amount to be written in by the Com- 
missioner. Have seen this stamp with "140 lbs." printed in with 
rubber stamp. As these stamps are type set there are several 
slight variations in the position of the figures of value and in the 
parallel lines, but can not be classed as varieties. 

1910. 36 x 19. Type set. Same wording and general make 
up as last set, except 2 parallel lines instead of 3, and signature 
W. B. Barney. White wove paper, perforated 12. 

—.5 140 lbs. black 

^■» 6 1 ton 



KENTUCKY 

Fertilizer 

We are unable to state just when the law went into effect, 
but it is now in force, for we just received the stamp on going to 
press. Tax 50c per ton. 

1910. 51,x29. Lithographed. Double line border. Value 
in pounds in table at top. Year and signature of M. A. Scovell 
in scroll end tablet in center, "Ky. Agriculture Experiment Sta- 
tion" underneath of central tablet. Wove paper, perforated 11 J. 

.— 1 100 lbs. black on white 

— 2 125 lbs. black on buff 

as""- %*** 



LOUISIANA 



Cotton 

In 1866, stamps with the value of 50c and $1.00 were prepared 
but were never issued. The design represented negroes cultivating 
cotton. They can be considered simply as essays. 

Lottery 

Law went into effect Feb. 28, 1866. Law repealed Aug. 11, 1869. 
Tax 5 per centum of the value of the ticket. The stamp 
was affixed to the ticket. 



20 



Check List of U. S. 



1866. 23x28. Lithographed, 
"Auditor" above "Lottery Stamp" 
imperforated. 

1 5c blue 

7ic 
3 121c 



Masonic 
below. 



emblem in center, 
White wove paper, 




1867 23 x 28. Lithographed. Similar design as last, except 
center has Coat of Arms of State. White wove paper, imperforated. 
——4 7|c green 

— 5 12ic 

NEW ORLEANS 

Law Stamps 

Law went into effect April 10, 1880. 

These stamps have generally been listed and known as Loui- 
siana State revenues, while in fact they were issued for the pay- 
ment of Court fees in the Parish of Orleans and in the City of 
New Orleans. Printed by American Bank Note Co. 




1880. 24x30. Engraved. Inscription "Louisiana Law 
Stamp." The four low values have the profile of Governor Louis 
A. Wiltz, while the three high values have that of Chief Justice 
E. Bermudez. White wove paper, perforated 12. 



State Revenue Stamps 



21 



— 1 


5 c 


vermilion 


- 2 


10c 


brown 


3 
— 4 


2 5c 
• 50c 


green 
blue 


— 5 


SI .00 


yellow brown 


- 6 


2.50 
5.00 


magenta 
black 



MISSOURI 



Beer Inspection 

Law went into effect in 1901, and is still in force. 

The law divided the tax into two parts, one being an inspection 
fee at the rate of ic per gallon, and the other a labeling fee of 4c 
per barrel. The two stamps are joined together and used as one, 
although each has a separate border and each has the signatures 
of the Inspector and the State Treasurer. The first set was pre- 
pared for barrels containing 32 gallons, but it was soon found that 
the Missouri brewers were using the 31 -gallon barrel, hence a 
change was made in the value expressed on the inspection stamp. 
The term of office of the Inspector and the State Treasurer^were 
as follows : 



Inspector 
G. Y. Crenshaw, 

Ernest Marshall, 



State Treasurer 
1899-1907 R. P. Williams, 1901-1905 

1907-19— T- F. Gmelich, 1905-1909 

James Cowgill, 1909-1913 




Reduced in Size 



1901. 145 x 47. Lithographed design with scalloped border. 
Seal of State at left, with figures of value of inspection fee above 
and below. At right of seal in two lines, "State of Missouri Beer 
Inspection Department," with certificate below. Signature "G. Y. 
Crenshaw," Inspector, and "R. P. Williams, State Treasurer. 
Label at right with similar border, with value at each side. Sig- 
nature also appears on label. The stamp with no value expressed 
is without label and is used on beer sent out of the State. Varii >us 
colored papers, rouletted 6i. 



22 



■A l>~h t 

''s-rZ. 







Check 


List of 


1 

2 
3 
4 
5 


no value 
2c + he 
4c + lc 
8c + 2c 
16c + 4c 


black on white 

? ? 

black on blue y^ 
black on green 
black on salmon 


fa) 



U. s. 



1/ 



\y 



1905. 145 x 47. Same design. Figures of value changed to 
represent tax on 31 gallons to the barrel. Signatures "G. Y. 
Crenshaw," Inspector, and "J. F. Gmelich," State Treasurer. 
Same paper, rouletted 6 h. 



6 

7 



9 
10 



no value 

1 15-16c + ^c 

3 7-8c + lc 

7 3-4c + 2c 

15 l-2c + 4c 



-r on 

? on ? 

black on blue 
black on green 
black on salmon y 



1907. 145 x 47. Same as 1905. Signatures "Ernest Mar- 
shall," Inspector and, "J. F. Gmelich," State Treasurer. Same 
paper, rouletted 6\. 

? on ' 

? on ? 

black on blue r 

black on green i 

black on salmon \S 
It has been very difficult to secure information in regard to 
these stamps. We note that "James Cowgill" was elected State 
Treasurer for the term from Jan. 1, 1909, to 1913, and presume 
there is a set containing his signature, but have been unable to 
verify the assumption. 



11 


no value 


12 


1 15-16c + ic 


13 


3 7 -8c + lc 


14 


7 3-4c + 2c 


•15 


15 l-2c + 4c 



NEVADA 

General Revenues 



30 



it? 



Law went into effect May, 1865. Law repealed Feb. 21, 1873. 
Tax upon various commercial and legal papers. 



2i 




% 

+1 



€@P^|> 



1865. 20x29. Lithographed. "Nevada" above, "State 
Revenue" below, figure of value in center. The general makeup 
of each value differs. Imperforated. A thick white wove paper. 
B, medium white wove paper. C, Buff wove paper. 



1 Doz. Pint Lots, l%c each. 

2 Doz. Pint Lots, 2 1 /->c each. . 

3 Doz. Pint Lots, 2%c each. 
2 Doz. Quart Lots, 3%c each 

10 Doz. Pint Lots, 8 c each. . 
6 Doz. Quart Lots, 9Vr,c each 

Ms Bbl. Lots, 27/ir,c each 

% Bbl. Lots, 4%c each 

y 2 Bbl. Lots, 9-nc each 

1 Bbl. Lots, 19y 2 c each 



State Revenue Stamps 23 













A 


B 


— . 1 


2c 


orange (single 


star) 






X 


— 2 


2c 


orange (single 


star 


retouched) 




X 


3 


4c 


carmine 








X 


4 


5c 


green 






X 


X 


5 


10c 


blue 








X 


6 


25c 


carmine 








X 


7 


50c 


violet brown 






X 


X 


8 


$1.00 


carmine 








X 


q 


5.00 


red brown 








X 


10 


10.00 


brown 








X 


li 


20.00 


violet 








X 



The shades of all values are numerous, therefore we have 
left them to the specialist to name. The 2c single star and 4c 
were printed in sheets of 80. The $10.00 and $20.00 in sheets 
of 20, while all other values in sheets of 100. Lithographed by 
Button & Co., of San Francisco, Cal. 

1865. 20x29. Same as above rouletted. A, rouletted 16 
to 18. B, rouletted 10. C, rouletted compound 10 by 18. 

A B' C 
"—12 2c orange (single star) x 

"**13 2c orange (double star) x x 

""■■"•14 5c green x x x 

— 15 10c blue x 

—16 25c carmine x x x 

— "17 50c violet brown x x 

—18 $1.00 carmine x 

—.19 5.00 red brown x 

The paper used for these stamps contains a shield design 
watermark, a portion of which may be found in some of the stamps. 



NEW YORK 

Stock Transfers 

Law passed June, 1905, and is still in force. 
Tax 2c on each $100.00 of face value of stock or fractional 
part thereof. 










24 



Check List of U. S. 



1905. 24 x 32. Engraved. New York State Seal in center, 
surmounted by "State of New York Stock Transfer Tax," value 
below. 





White wove paper. A, rouletted 11. B, imperforated. 










A 


B 


1 


2c 


black 


X 


X 


2 


4c 


red brown 


X 




' 3 


10c 


green 


X 


X 


' 4 


20c 


orange 


X 


X 




a 


(coarse impression) 


X 






b 


(pelure paper) 


X 




5 


50c 


brown (single line corners) 


X 


X 




a 


(double impression) 


X 




6 


50c 


brown (double line corners) 


X 




7 


$1.00 


blue 


X 






a 


(double impression) 


X 




8 


2.00 


rose (double line numeral) 


X 






a 


(imperforated vertically) 


X 




9 


2.00 


rose (single line numeral) 


X 




10 


2.00 


rose (double line corners) 


X 




11 


10.00 


deep violet 


X 




12 


20.00 


olive 


X 





1906. 24 32. Same design as last, 7 ' with numerals 
surcharged. Watermarked "State of New York Stock 
Tax." Over printed gelatinous colorless lozenge. 

A, perforated. B, imperforated. 

A 



13 


2c 


bluish black 


X 


14 


2c 


greenish black 


X 


15 


4c 


red brown 


X 


16 


10c 


green 


X 




a 


(without surcharge) 


X 




b 


(inverted surcharge) 


X 


17 


20c 


orange 


X 




a 


1 without surcharge) 


X 




b 


(imperforated horizontally) 


X 


18 


50c 


brown 


X 


19 


$1.00 


blue (fancy numerals) 


X 




a 


(double impression) 


X 


20 


1.00 


Hue (plain numerals) 


X 




a 


(red surcharge) 


X 


22 


2.00 


rose (green surcharge) 


X 




a 


(without surcharge) 


X 


23 


10.00 


violet 


X 


24 


20.00 


olive 


X 



of value 
Transfer 



There arc two types of surcharge in the 2c and $2.00 values. 
In one the ball of the 2 is larger than in the other. They arc 
found on the same sheet. 



State Revenue Stamps 



25 



1907. 23x30. Similar to last design, except "Stock Transfer 
Tax" is in two straight lines under State Seal, with two numerals 
of value below. Watermarked with Grecian border design. Sur- 
charge and overprint same as previous issue. Perforated. 



25 


2c 


red brown 


26 


4c 


lilac 


27 


10c 


blue 


28 


20c 


steel blue 


29 


50c 


red orange 


30 


$1.00 


bright rose 


31 


2.00 


green 


32 


10.00 


lilac 


33 


20.00 


olive 



1908. 23 x 30. Same design as last 
red multiple numerals. Same watermark, 
wavy lines, perforated. 



issue. Surcharge in 
Overprint geletinous 



34 


2 c 


red brown 


3 5 


2c 


brown 


36 


4c 


lilac 


37 


10c 


ultramarine 


38 


20c 


steel blue 


3Q 
40 


50c 
$1.00 


orange 
bright rose 


41 


2.00 


green 



r909. 23 x 30. Same as 
multiple numerals, perforated. 

42 2c 

"—-43 20c 

44 50c 

45 $1.00 



last, except surcharge in green 



brown 
steel blue 
orange 
bright rose 

There are many shades of the first issue and a few shades of 
the'later issue, which we do not list. 

Pharmacists' Liquor Stamp 

Law went into effect May 8, 1903. Law repealed June 4, 
1905. Tax 10c upon 1 pint or less of liquor sold by druggists. 

1903. 127 x 19. Lithographed. New York State Seal in 
center, "Sale No." at left. "Series of 1903" at right, "Excise 
Tax" below center. White wove paper, rouletted 7 
1 10c black Series A, B, E. 



NORTH CAROLINA 



PEED Stiff 

Law went into effect Feb. 13, 1909, and is still in force. 
Tax 20c per ton. Signature of \V. A. Graham appears on 
all stamps as Commissioner of Agriculture. 



26 



Check List of U. S. 



*3* NORTH CAROLINA >C/^ 



I NORTH CAROLINA FEEDING 
STUFF 

inspection tag 
175 Pounds. 

I THIS STAMP MUST BE ATTACHED TO 
| ANALYSIS TAG ON EACH PACKAGE 

^? d. -4^^)^ 

COM'R .QFAGftlCULTU&E H 



1909. 42 x 25. Lithographed. Border design with "North 
Carolina" at top. "Tax Paid" at bottom, "1909" at both sides. 
Value in circles in each corner, inspection in center. Orange 
yellow wove paper, rouletted 4. 



0>J*l- 



\c 25 lbs. violet on orange yellow 

\c 50 lbs. orange 

fc 75 lbs. green 

a, imperforated horizontally 

lc 100 lbs. brown on orange yellow 
a, imperforated horizontally 
l|c 125 lbs. carmine on orange vellow 
He 150 lbs. It. blue " 
lfc 175 lbs. black 
2c 200 lbs. dk. blue " 



There does not appear to be many shades of these stamps 
except in the lc value, which runs from dark brown to light , bistre . 
The paper also has two shades, one being much deeper than the 
other. We have seen no stamps bearing the date 1910, and 
believe the above set is still in use. 

Illuminating Oils 

Law went into effect July 1, 1909, and is still in force. 
Tax rate he per gallon. Signature of W. A. Graham, Com- 
missioner, on each stamp. 

1909. 226x98. Large lithographed stamp with border. 
"Department of Agriculture" in curved line at top, with "Raleigh, 
North Carolina," under, "Tax Paid" in light background letters 
with value in gallons across. Value in upper right corner and 
control number in upper left corner. The control number is in 
carmine on all stamps. 

Various colored wove papers, imperforated. 



1 


lc 


2 gals. 


black 


on white 


2 
3 

4 


5 c 
10c 
23c 


10 gals. 
20 gals. 
46 gals. 


" 


" 


pale blue 
pale pink 
slate brown 


5 
6 

7 


26c 
50c 
$2.50 


5 I gals. 
100 gals. 
500 gals. 


carmine 


rose pink 
orange yellow 
on white 


8 


5.00 


1000 gals. 


black 


on 


deep blue 


9 


25.00 


5000 gals. 


" 


" 


light green 



Most of the stamps show a part of the papermaker's water- 
mark, while some show no watermark at all. 



State Revenue Stamps 



27 



OREGON 



I NSURANCE 

Law approved Oct. 24, 1870. Law repealed Feb. 25, 1887. 
Tax rate is as follows: Premium less than $10.00= 10c; premium 
over $10 and less than $20.00= 20c; premium over $20.00 and less 
than $50.00= 50c; premium over $50.00 and less than $100.00=$1.00. 
On all sums over $100.00 the additional rate of 17% was charged. 
The stamps of the issue of 1870 and 72 were lithographed and 
printed by A. L. Bancroft «S: Co., of San Francisco, Cal., while 
those of the 1873 issue were made by A. Anderson & Co., of 
Portland, Ore. 




1870. 27 x 51. Lithographed. Eagle with shield on breast, 
mounted on larger shield containing seal of Oregon. On each 
side word "Insurance," above the eagle "Oregon," below seal 
"State Tax," value above and below. The shield on the eagle's 
breast points to the left of the center of the shield below. Steamer 
is headed to left. White woxe paper, imperforated. 



1 


10c 


brown 


2 


20c 


yellow green 


3 


50c 


blue 


4 


$1.00 


carmine 


5 


1.00 


blue (error) 



No. 5 was caused by a transfer of the design of the $1.00 
stamp in the plate of the 50c, and was printed in the color of 
the 50c. But one is found in each sheet. 



28 Check List of U. S. 

1870. 27x51. Same as last set, perforated 11 to 12^. 



6 


10c 


brown 


" 7 


20c 


yellow green 


8 


50c 


blue 


') 


$1.00 


carmine 


10 


1.00 


vermillion . 


11 


1.00 


blue (error) 



(See note under first set in regard to $1.00 blue, error.) 

1872. 27x51. Same design as last set. White wove paper, 
perforated 11 to 12i. 

*^ 12 10c blue green 

•**-13 20c blue 

— ■ 14 50c brown 

1873. 27x5 2. Lithographed. Same general design as first 
issue, except that the shield on the eagle's breast is much larger 
and the lower point points to the right of the shield design below. 
The steamer is headed to right. 

White wove thin paper, imperforated. 

15 10c brown 

16 20c yellow green 

1 7 50c blue 

18 $1.00 carmine 

1873. 27 x 52. Same as last set, perforated 11 to 12. 



19 


10c brown 


20 


20c green 


— > 21 


50c blue 


22 


$1.00 carmine 




mmi. a, (tete beche) 



1886(?). 27 x 52. Lithographed. Same as last issue, with 
appearance of being retouched, causing the following differences : 
In the 10c the space between the curved label containing the 
word "Oregon" and the labels containing the word "Insurance." 
is greater. In the 20c the shield containing the Seal of the State 
nearly touches the figures of value 20. In the 50c the two leg- 
shaped ornaments under the large shield is longer. In the $1.00 
the top of the S of Insurance at right is too large. Paper is 
rather soft and thicker than previous issues. Perforated 1U. 

23 10c brown 

24 20c yellow green 
2 5 50c blue 

26 $1.00 carmine 

This set appeared in the year before the law was repealed, 
and we have never seen a used copy. It is reported that the 
plates of the 1873 issue were, at the time the law was repealed 
and are still, in the hands of private parties, and that reprints have 
been made. Some believe that the last set described are reprints, 
but we have no proof to that effect. They appear to be just as 
scarce as the previous issue. 



State Revenue Stamps 



29 



SOUTH CAROLINA 



Feed Stuff 

Law went into effect May 1, 1910, and is still in force. 

Tax rate 25c per ton. As the law was not passed until Feb. 
25, 1910, it gave the Commissioner of Agriculture only four weeks 
to secure stamps as required. The lithographer was hurried and 
many mistakes occurred, yet the stamps were delivered in proper 
time. The most important mistake was that wrong money values 
were printed in the lower border, which placed the rate of tax at 
20c per ton instead of 25c. The Commissioner would not permit 
these stamps to go out and all were destroyed, the value in the 
lower border gouged out of the plates and a new supply printed, 
showing the pound value only. These stamps were used less than 
a # month, while new plates were being made with the correct 
money value expressed. Another mistake is that three of the 
values exist t6te beche. 

Signature of E. J. Watson appears on all stamps. 




inspection tax 
. Pounds 

rcco STurr 

: T»t« STAMP MUM «l ATTaCMCD TO. 
TMC GUARANTEED ANALYSIS. 



^^B^^l 



1910, May 1st. 45 x 26. Lithographed border with "South 
Carolina" above and an irregular break in border below. Inscrip- 
tion in center giving value in pounds. White wove paper. The 
5-lb. and 10-lb. are imperforated, while the other values are 
rouletted 7. 



1 


5 lbs. black 




a, t£te bdche 


2 


10 lbs. black 


3 


25 lbs. brown 




a, te'te b£che 


4 


50 lbs. black 


5 


75 lbs. violet blue 


6 


100 lbs. carmine 




a, t£te beche 



30 



Check List of U. S. 



1910. May? 42 x 24. Lithographed. Very similar in design 
to preceding issue but slightly smaller and the lower border con- 
tains money value. White wove paper, rouletted 7. 



-7 


§ mill 


5 lbs. 


violet 


- 8 


1 \ mill 


10 lbs. 


green 


9 


3£ mill 


2 5 lbs. 


dark brown 


10 


6\ mill 


50 lbs. 


black 


11 


9| mill 


75 lbs. 


violet blue 


12 


He 


100 lbs. 


carmine 



TENNESSEE 



Cereal Seed 

Law went into effect June 1, 1909, and is still in force. 
Tax rate 2c per bu., with clause that 4, bu. or less, be taxed lc. 
Signature of John Thompson, Commissioner, appears on all stamps. 

1909. 53x17. Lithographed. Oval design with lines to 
form rectangles. "Tennessee" in upper border, value in lower 
border, "Cereal Seed" at top with value in bushels under. White 
wove paper, perforated 12. 



1 


lc 


* bu. 


vermilion re< 


2 


2c 


1 bu. 


" " 


3 


5c 


24 bu. 


orange 


4 


10c 


5 bu. 


* * 



Two qualities of paper used, the first being rather heavy, while 
those in use now are quite thin. A crescent is found under P of 
Package. 

Grasses and Clovers 

Law went into effect June 1, 1909, and is still in force. 

Tax rate 5c per bu., with clause that 4 bu. be taxed 3c and 
\ bu., or less, be taxed 2c. Signature of John Thompson, Com- 
missioner. 



"graces and clovers 



3 



PACKAGES I 



HEH3SD 



1909. 53x17. Lithographed. Same design as for Cereal 
Seed with inscription "Grasses and Clovers." White wove paper, 
perforated 12. 



State Revenue Stamps 



31 



1 


2c 


I bu 


2 


3 c 


\ bu 


3 


Sc 


1 bu 


4 


10c 


2 bu 


s 


12.\c 


24 bu 


6 


35c 


7 bu 



green 



As in the Cereal Seed, these stamps were printed on both thick 
and thin paper and have the crescent. 

Feed Stuff 

Law went into effect June 1, 1909, and is still in force. 
Tax rate 20c per ton. Signature of John Thompson, Com- 
missioner, appears on all stamps. 

1909. 44x25. Lithographed. "Tennessee" in upper border, 
value in lower, value in pounds in center. White wove paper, 
perforated. A, with crescent. B, with star. 



A 



B 



\ mill 


5 lbs. 


rose 




1 mill 


10 lbs. 


carmine 


X 


1< 


2 5 lbs. 


green 


X 


he 


50 lbs. 


blue 


X 


3 C 


75 lbs. 


brown 


X 


lc 


100 lbs. 


black 





The first printing was on heavy paper, while the later ones are 
on very thin paper. It will be noticed that some stamps contain 
a star above I of the Inspection, while others have a crescent 
below J of John. These are printer's marks, those with a star 
being printed by one firm, while the crescent represents another. 



VIRGINIA 



Feed Stuff 

Law went into effect March 11, 1908, and is still in force. 
Tax rate 15c per ton. Signature of W. D. Saunders, Dairy 
and Food Commissioner, appear on all feed stuff stamps. 



VIRGINIA FEEDING STUFF ' 
INSPECTION TAG 

ioo Pounds. 

S STAMP MUST BE ATTACHEO 
M.YSIS TAG ON EACH PACKA( 

^SffckCA/T/)^5ctXAAAjx^-> £ 

fyi pa/ fir & soo0 co"/*/r WpVtm 



32 



Check List of U. S. 



1909. 42 x 25. Lithographed design with value in four 
angles. Virginia at top, "Tax Paid" below, 1909 at each side, 
value in pounds in center. White wove paper, rouletted 7. 



3-16c 
3-8c 
3-4c 

l-20e 
l-8c 

3-16c 



25 lbs. 

50 lbs. 
100 lbs. 
140 lbs. 
150 lbs. 
175 lbs. 



ultramarine 

carmine 

black 

brown 

green 

vellow 



1910. 42x25. 
letted 7. 



Same as last set, dated at sides 1910, rou- 



— - 7 3- 16c 2 5 lbs. ultramarine 

— - 8 3-8c 50 lbs. carmine 

_ 9 3-4c 100 lbs. black 

— 10 1 l-20c 140 lbs. brown 
.11 1 l-8c 150 lbs. green 
.12 1 3- 16c 175 lbs. yellow 

We have been unable to learn whether a set of stamps were 
issued for 1908, the year in which the law went into effect, or not. 

Seals 

Law went into effect July 1, 1900, and is still in force. Tax 
of $1.00 upon seals used upon documents going out of the state. 

1900. 41 x 41. Engraved design with seal of state in center. 
No value expressed. Used copies have the impressed seal of some 
officer. White wove paper, rouletted 7. 

— 1 no value ($1.00) black. 

1904. 41 x41. Same as last, perforated 12. 
2 no value ($1.00) black 











? 



^^/ 









£, 



^ 



/^ ^-£_- 



ATcn, C -V- // 



'7?* 



3 / 4- J * 













■*< 



r 



■m 



-<. 



^ytu^O <* 



~f -^A^ 








/ 



^^ 



7^3 ^2^> ^^^ &L^e 



or ■* ^^\ 




3 9088 00040 4293 

SMITHSONIAN INSTITUTION LIBRARIES