Another 1898 Improper Use Of Postage As Revenues

Same stamps as the improper usage document I got in November, but a different presentation and aesthetics. I like the magenta 'IR' hand scribed on each stamp; contrasts very nicely with the green.

Impressive item.

A spectacular find. But I really would like to see an analysis of the whole deed with an explanation of why 50¢ was needed to pay the taxes due. There are a number of certifications here, four that I count. Did each of those four require a 10¢ stamp? I would love to know if there was also a fifth certification. Then why 50¢? This document is not in my field of expertise, but like all postal history items, this screams out for a detailed explanation.

While I have no doubt as to its being genuine, the analysis would clinch the argument. These stamps, soaked off document. lose a lot of value and raise lots of questions of who, what, when, and where. And maybe even their legitimate status.

Hi Ron,

Close up I could see no evidence of tampering, and the initials canceling the stamps are in the same hand that signed the document. I will pull the document and image the other side. It is a 4-page document that is a single sheet of paper running vertically, which is too long even for my 12x18 flatbed scanner. As it was, I had to splice two scans to get the above image.

I agree that if soaked, the stamps would lose much of their allure (and all of their context), which would be an absolute travesty. I have more than a few postage stamps including multiples with revenue cancels that, due to being soaked, we can never be sure of their usage.

I have yet to hear of a Spanish-American period equivalent to Mike Mahler's excellent reference and summary tax tables of the Civil War era, which unfortunately makes determining the valid rates a bit more arduous.

Frank Sente wrote the definitive article on the rates in The American Philatelist in 1998 (appropriately the centenary of the Battleship stamps). If my memory isn't failing me, the rates stayed the same for the entire period.

There is also a remarkable along on the Spanish American War period found at:
http://1898revenues.blogspot.com
it has been inactive for about 14 months, but the wealth of information is truly amazing.

I love that site. What is the story behind it going defunct? Did the owner pass away?

The owner of the site is John Langlois (sp?) who when I last talked with him lived in Nairobi, Kenya and worked for USAID. I will try to learn more about his current whereabouts and why the site has been inactive.

Somewhere among the shelves I have a copy of the original 1898 laws as well as the 1901 reduction. I will try to find them tomorrow.

Would the clerk's recordation be the fifth tax-incurring transaction? There are two grantors, two notarizations of witness signatures, and a recordation by the clerk, thus five transactions.

The first question is exactly what is this document? Is it a deed or a mortgage? It makes a difference. The tax on a deed was 50 cents, so this makes the most sense; however it is also possible to have a 50 cent tax on a mortgage so the whole document must be read to determine which it is.

The preprinted title on the reverse is "Warranty Deed".

Then that is the reason for the 50 cent tax. :-)