First issue revenues were often handstamp cancelled as sheets or part sheets before being used; these could be considered precancels. Many of the "socked on the nose" types were done that way; however there is no real way to know whether a manuscript cancel was a precancel or not. Since the tax was effectively paid when the stamps were purchased, it did not matter if they were cancelled before being put on a document.
On a serious note. The earliest documented United States precancels are the 1844 Hale Locals. They were the product of Hale & Co. one of many private postal services that operated in this country until they were shut down by act of Congress in 1845. The cancels consist of horizontal and vertical black pen markings. They are identified as precancels by examining existing copies on cover (affixed to envelopes). The markings extend to the edge of the stamp but not to the envelope itself, providing evidence that the cancel was applied to the stamps in a sheet prior to afixxing them to the cover. This method of examination is significant in the identification of such early uses which often cannot otherwise be distinguished from postcancels.
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