Do you know that any of the current certified "Series 1940" were stamped outside the New York Second District Internal Revenue Office? If so, which ones?
I do not know; however not all cancels are legible. Until an example shows up that is clearly from another district and clearly has a different handstamp I will assume that poorly produced handstamps are fakes.
Apologies for the quality - it is the only scan I have seen for this one (R283 #201476). Not certified, but carries a San Francisco canx and is where you would expect to see the serial number in relation to the low and high numbers. The date is also seems to be correct.
I believe Ron is correct for the useage of the series of 1940 handstamped silver tax stamps RG55-57. I could not find any Silver Tax from this series used outside of the 2nd District of NY. The Documentary stamps R282-286 and Stock Transfer stamps RD61-66 saw a wider distribution based on the surviving examples. So here is what I found. RG55 RG55a the newly listed double overpriny
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