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South Carolina Railroad certificates of indebtedness  
 

 
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Pillar Of The Community
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United States
2785 Posts
Posted 02/20/2014   10:16 pm  Show Profile Check revenuecollector's eBay Listings Bookmark this topic Add revenuecollector to your friends list  Get a Link to this Message
I've taken a shine to the lovely 2-sided certificates of indebtedness from The South Carolina Railroad Company. All used examples I've seen have revenue stamps affixed and are canceled in 1866.

What drew me to these are not only the aesthetics (the reverse reminds me of currency designs of the period), but the unusual denominations in which they are available. I have obtained examples of the following denominations:

$7.50
$15
$17.50
$35
$75
$175

They all have 5-cent 1st issue revenues affixed, except for the last, which has a 10-cent affixed.

There is also an $87.50 denomination, but I have not yet found an example that I liked enough to purchase.

Does anyone know whether these were issued in any other denominations that I don't list above? I'd love to put together a complete set.

Images below of the ones I have. Thank you for the assistance.
















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Pillar Of The Community
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1947 Posts
Posted 02/21/2014   05:28 am  Show Profile Bookmark this reply Add rohumpy to your friends list  Get a Link to this Reply
Those are gorgeous. I love the intricate scroll work on the reverses.
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Bedrock Of The Community
United States
12128 Posts
Posted 02/21/2014   07:24 am  Show Profile Bookmark this reply Add wt1 to your friends list  Get a Link to this Reply
Beautifully engraved certificates. It appears to be the work of the American Bank Note Company of New York.
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Posted 01/05/2017   6:24 pm  Show Profile Check revenuecollector's eBay Listings Bookmark this reply Add revenuecollector to your friends list  Get a Link to this Reply
Dredging this thread up from the deths as I've finally finished my set, acquiring the elusive $87.50 denomination. As far as I know, the only denomination I don't have is a $37.50 denomination, but it was never issued, so is not found with revenue stamps affixed.



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Posted 01/05/2017   7:18 pm  Show Profile Bookmark this reply Add littleriverphil to your friends list  Get a Link to this Reply
Was the $175 certificate also dated Apr 2 1866? Very hard to with a blue cancel on a blue stamp. I notice that the certificates with the agriculture theme have red registration numbers and the trains have blue numbers. Also there seems to be A, B, C,& D series? They are beautiful. Thank you for showing them.
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Posted 01/05/2017   7:32 pm  Show Profile Check revenuecollector's eBay Listings Bookmark this reply Add revenuecollector to your friends list  Get a Link to this Reply
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Posted 01/05/2017   7:44 pm  Show Profile Bookmark this reply Add revenuermd to your friends list  Get a Link to this Reply
These are essentially unsecured promissory notes. The tax is 5 per $100 or portion thereof. Similarly, there are the larger $500 bonds of the same date issued the same date which have imprinted revenues. The first ones have the 25 RN-T4 imprinted. Apparently they printed up more later and these are imprinted with the 25 RN-U1, which came into use about 1871, if I remember correctly. This latter bond also has an imprinted 5 RN-Q1 next to a "certificate" attesting to the genuineness of these bonds. I used to own one of each and I always wondered why the original bonds, which have the same certificate on the reverse, did not have the 5 imprint. The explanation was that in 1866 these could be printed and imprinted without the government seeing and approving the imprinting. But beginning about April, 1867 orders for imprinting were submitted to Internal Revenue in Washington for approval. In this way the government was assured that the proper amount was being paid on these instruments. The earlier issue with only the 25 imprint evaded the certificate tax!
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Ron Lesher
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