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US Revenue Stamps 101

 
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Valued Member

United States
118 Posts
Posted 07/23/2016   2:09 pm  Show Profile Bookmark this topic Add RevHound to your friends list Get a Link to this Message
I'm making some album pages. Can anyone tell me or point me towards an appropriate reference that would tell me the purpose and appropriate tax amount for each of the first issue revenues.

For example, there is a 1c (R1), 2c (R9 & R10), and a 5c (R25) Express stamp. What I want to know is what the original "intended" purpose was for this stamp and what exact tax rate it covered.

Some I can figure out from the name (i.e. Bank Check, Mortgage, Certificate). I still would still like to know what tax it was paying.
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6329 Posts
Posted 07/23/2016   2:42 pm  Show Profile Bookmark this reply Add John Becker to your friends list  Get a Link to this Reply
I would start with:
Richard Friedberg's "Introduction to United States Revenue Stamps", and the much more detailed Michael Mahler's "A Catalog of United States Revenue-Stamped Documents of the Civil War Era by Type and Tax Rate"
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Valued Member
United States
118 Posts
Posted 07/23/2016   2:49 pm  Show Profile Bookmark this reply Add RevHound to your friends list  Get a Link to this Reply
I have Friedberg's book, but it really doesn't go into detail like I am wanting.

Thanks for the other title. I'll see if I can find a copy.
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Bedrock Of The Community
United States
10623 Posts
Posted 07/23/2016   4:07 pm  Show Profile Bookmark this reply Add revcollector to your friends list  Get a Link to this Reply
It's a great book, with wonderful images and a lot of information.
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2013 Posts
Posted 07/23/2016   10:25 pm  Show Profile Bookmark this reply Add area66 to your friends list  Get a Link to this Reply
Yes . I just check the pics not a 13 for sure . Should have bring my lapptop
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Valued Member
United States
79 Posts
Posted 07/24/2016   09:29 am  Show Profile Bookmark this reply Add psyprofret to your friends list  Get a Link to this Reply
Good question - I have the same question regarding the Inland Exchange revenue stamps.
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United States
856 Posts
Posted 07/24/2016   10:35 am  Show Profile Bookmark this reply Add rustyc to your friends list  Get a Link to this Reply
Eric Jackson has the Michael Mahler book -- the price is $45.
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United States
6433 Posts
Posted 07/24/2016   10:59 am  Show Profile Check revenuecollector's eBay Listings Bookmark this reply Add revenuecollector to your friends list  Get a Link to this Reply
Some of the rates can get a bit complex; likely more information than you want to put on an album page. On the other hand, if you are simply wanting to describe the type of document or transaction that the stamp was originally intended for, a short synopsis could be added.

Keep in mind though, that the limitation of the right type of revenue stamp being used for a specific transaction didn't last long. After December 1862, with the exception of Proprietary and Playing Cards, any type could be used on any document.

That's why EMUs (early matching usages) are highly sought after.
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Edited by revenuecollector - 07/24/2016 11:01 am
Bedrock Of The Community
United States
10623 Posts
Posted 07/24/2016   11:35 am  Show Profile Bookmark this reply Add revcollector to your friends list  Get a Link to this Reply
For those with a serious interest in the rates, Mike Mahler also did a book on the US Civil War Revenue Stamp Taxes, an invaluable resource.
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Valued Member
United States
118 Posts
Posted 08/02/2016   7:20 pm  Show Profile Bookmark this reply Add RevHound to your friends list  Get a Link to this Reply
Received Mahler's book. Great book. Exactly what I was wanting.

Got a question about the Express Stamp (R1). The book reports that the tax paid by express companies and carriers was repealed by Congress in March of 1863, 6 months after the tax was initially inacted. So after this date, there was really no need for an Express stamp. So why did they keep making the stamp? Or did they?

Just looking on ebay, there are several stamps dated as far forward as 1867. Furthermore there is silk version of the 2c orange Express(R10) which would seem the suggest they were making the stamp well into the 1870's.

So what I'm I missing? Are they just exhausting the supply that was originally made back in 1862 or did they continue making them for a time after the tax was repealed?
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Bedrock Of The Community
United States
10623 Posts
Posted 08/02/2016   8:08 pm  Show Profile Bookmark this reply Add revcollector to your friends list  Get a Link to this Reply
Proprietary and playing cards stamps were only to be used for those purposes (interchangeably). All other types could be used to pay any other documentary tax. So the playing cards stamps were not used for long, although a lot of the 2 cent value were printed in the beginning; proprietary stamps were used on playing cards instead. Since one cent stamps were needed, Butler & Carpenter simply took whichever plate was handy, and the express was more handy then the telegraph, probably they were kept alphabetically.
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United States
96 Posts
Posted 08/03/2016   4:14 pm  Show Profile Bookmark this reply Add lackemacher to your friends list  Get a Link to this Reply
The One Cent Express stamp was popular enough that 2 or 3 plates were made, Plate No. 1; Plate No. 1E and possibly plate 1D. Plate 1 proof is in the Smithsonian. The Joyce sale lot 688 shows a plate block of Plate 1E. The Joyce sale lot 2042 had a block of 94 which has a plate block of 1E and the plate number 1D at the lower left corner of the sheet. I don't know if plate 1D was ever used as I have never seen a plate imprint with only plate 1D.
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Valued Member
United States
96 Posts
Posted 06/25/2020   12:39 pm  Show Profile Bookmark this reply Add lackemacher to your friends list  Get a Link to this Reply
Help, my Arago link to Smithsonian revenue proof sheets doesn't work anymore. Hunting around I can get Collections, proof sheets, Butler & Carpenter and finally a few revenue proof sheets without the magnification tools previously available. Am I doing this wrong? Did they remove the rest of the proofs from their site?
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Posted 06/25/2020   2:45 pm  Show Profile Bookmark this reply Add redwoodrandy to your friends list  Get a Link to this Reply
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