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Pillar Of The Community
United States
1773 Posts |
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I found this in an album and thought it was attractive and interesting;  |
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Valued Member
United States
216 Posts |
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Pillar Of The Community
United States
6433 Posts |
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Nice document. It's a promissory note though, not a check. "... after date we promise to pay..."
Check tax was only ever 2 cents (I believe), so if you see an amount other than that, it had to be a different type of financial transaction. |
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| Edited by revenuecollector - 09/20/2019 6:11 pm |
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Bedrock Of The Community
United States
10632 Posts |
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It's the correct rate, although technically overlapping the stamps was illegal. |
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Pillar Of The Community
United States
3490 Posts |
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I'm curious, if overlapping the stamps is illegal but the only alternative is to cover up, possibly key parts of the document, then what was one to do? |
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Pillar Of The Community
United States
790 Posts |
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it was tolerated, because the government had the tax money as soon as the stamps were purchased. as the document was stamped the legality apparently was never challenged. I have not seen any documents where the stamps were on the back, or on a separate sheet attached to the original from this time period but I have seen some later (ie spanish american war era) and later items were this occurred. |
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Pillar Of The Community
United States
790 Posts |
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Bedrock Of The Community
United States
10632 Posts |
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The expected thing would be to use a $5 stamp instead. Apparently one was not available. I have seen stamps put on the back of the document as well, although that would have been somewhat annoying. |
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Pillar Of The Community
United States
6433 Posts |
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Quote:
I have not seen any documents where the stamps were on the back, or on a separate sheet attached to the original from this time period... I've seen numerous examples of the former, usually small-format check-sized promissory notes and exchange notes where larger numbers of stamps are being used to pay the tax owed, but I've not seen the latter either. Some examples with tax stamps on the back rather than the face of the document:       One with both front and back:  And if all else fails and you still need room, you could handle it in this unique manner, originally written up for The American Revenuer in 1979: Quote:
Illustrated here must be what would be called the only known example of a First Issue $2.50 Conveyance stamp (or is it an Entry of Goods stamp?). The stamp is on a document belonging to ARA member George Alevizos. It is a warranty deed dated September 15, 1871 for a parcel of land in Abington, Massachusetts. The purchase price was $2,500 and required tax stamps totaling $2.50 be attached. However, as can be seen from the illustrations, there was not enough room to attach the two stamps that were to be used to make the $2.50 rate. Curved cuts were made above the 'TWO DOLLARS' and below 'CONVEYANCE' on a copy of R81. A copy of R55 was trimmed close and woven through the $2 stamp. Both stamps are there in their entirety. This $2.50 provisional was then attached to the document and canceled. The cancellation consisting of the initials H.H.P. above and Sep. 15, 1871 between two parallel lines ties both stamps together and to the document as shown in the enlarged illustration. This definitely has to be one of the more interesting first issue items 'on cover.'  |
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Valued Member
United States
216 Posts |
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Pillar Of The Community
United States
790 Posts |
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thanks for showing the examples of use on the rear. I would think that they are in the minority. |
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Bedrock Of The Community
United States
10632 Posts |
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I remember that Revenuer article; it got discussed quite a bit at the time. |
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Bedrock Of The Community
United States
10632 Posts |
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In the 20th century stamps were often put on a separate paper or form, especially for stock transfers. |
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Bedrock Of The Community
United States
10632 Posts |
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The promissory note with the block of six 5 cent proprietaries is an interesting document. Not only is that an illegal usage, but the document had a second usage on the back. The first transaction in May was paid for by the 7 5 cent proprietaries; 35 cents is the correct tax. As far as I can make out, the second transaction was in November and should have also had a 35 cent tax, but it was paid with 50 cents. I wonder why? No one was going to overpay by 15 cents, which was very real money at the time. |
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Bedrock Of The Community
United States
10632 Posts |
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The Brown Brothers document was to Lanman & Kemp, who was a perfume company that used private die proprietary stamps. Nice usage. |
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Pillar Of The Community
United States
6433 Posts |
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Quote:
I remember that Revenuer article; it got discussed quite a bit at the time. What was the nature of the discussion? That the item was a philatelic contrivance, or some other aspect? I've definitely not seen another item like it; I'd file it in a similar category as manuscript doodle cancels: created by someone with too much time on their hands or by someone with an artistic flair. That would align with with the colorfully shaded map on the reverse, also something unusual for the period. Most maps of land tracts on documents were quickly-drawn crude representations, whereas some effort went into this. |
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Replies: 27 / Views: 2,527 |
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Posted 09/20/2019 4:28 pm
