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I love the star shape right in the middle - can anyone explain that to me?
This is a J.C. Ayer Propritary Stamp. They are also refered to as Privite Die Match & Medicine or M&M Stamps.
In 1862 tax laws were passed to help the Northern US States pay for the Civil War. The items that were ultimately taxed were matches, patent medicines, perfumes, playing cards and, canned fruit. J.C. Ayer falls under Patent Medicines.
US Revenue Law Section 102 states: "That any proprietor or proprietors of articles named in schedule C, who shall furnish his or their own die or design for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following discount, namely: on amounts purchased at one time of not less than fifty nor more than five hundred dollars, five per centum; on amounts over five hundred dollars, ten per centum."
Between 1862 and 1875 most were printed by Butler & Carpenter. later known as Joseph R. Carpenter. From 1875 to late 1880 the stamps were printed by the National and American Bank Note Companies. The Bureau of Engraving and Printing then took over until the Taxes ended in July of 1883.
Section 99 stated in part that any Propriter subject to these taxes "shall have the privilege of furnishing, without expense to the United States, in suitable form, to be approved by the Comissioner of Internal Revenue, his or their own dies or designs for stamps to be ued thereon, to be retained in the possession of the Comissioner of Internal Revenue, for his or their separate use, which shall not be duplicated to any other person."