Hand book and check list of United States state revenue stamps

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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 Law repealed Dec. 3, 1884.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
0

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

m9 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. 0 " " 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, 21/->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

y2 Bbl. Lots, 9-nc each

1 Bbl. Lots, 19y2c 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(

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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

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