Tobacco Sale Tax Revenue Stamps On Document. Why Don't We See More Of Them?

I'm slowly wading into the cartons and cartons of acquisitions over the last decade that I've never imaged or added to my website, and it occasionally prompts thoughts of "Boy, I can't recall the last time I saw [item] available for sale anywhere!" This is a prime example.

The tobacco sale tax stamps are not highly valued in Scott as used stamps. The value for a complete used set of RJ1-RJ11 (the entirety of the stamp type) is $37.45. Finding used examples is not difficult.

I have seen exactly four examples of documents with these stamps in the last 15 years. I know, because I bought all of them and would have purchased any others I'd seen... but I haven't. One example was purchased on ebay in 2015, and the other three all in 2021, two from a seller on ebay and one from Denny Peoples at a show. That's it. That's all I've seen.

Admittedly, the tax was only in place for a relatively short period of time. Per the Scott Specialized Catalogue:




So basically a year and a half of use.

Still, with as many used stamps available on the market as there are, they should be more findable. Presumably there are small hoards waiting to be unearthed, langushing in old file cabinets in dimly lit basements somewhere... but man... 3.5 years since I last saw one.

The same is true for future delivery documents. They should be around, but they are not common.

Do you mean future delivery cards with the stamps affixed or long form documents? I've seen plenty of the former. I don't know that I've seen the latter.

Hello revenuecollector, thank you so much for showing this tobacco sales tax form. I have never seen this type of document before and I was excited to read and learn about it and what you wrote on the topic. These are fantastic to look at!

I am fairly new to revenue stamp collecting but I found that I love collecting all types and kinds of revenue stamps including collecting the stamps on their original forms and documents. I am a huge fan of your posts. Thank you again!

[qDo you mean future delivery cards with the stamps affixed or long form documents? I've seen plenty of the former. I don't know that I've seen the latter.][/q]

I have both. The cards are more common, but I have not seen a lot of them. I have one form from the New Orleans Cotton Exchange from June 2, 1919 with $15.32 in stamps for 5 bales of cotton.

I take that back. I do have one non-card future delivery document, but it's unusual in its own right. It's a December 1917 form where each stamp has manuscript provisional "F D" markings, as the formal future delivery stamps had not yet been received.

Thanks so much for sharing these. Exciting indeed!

The Tobacco Form 112 was also revised. The one shone below is dated 1/6/1936, about a month before Congress repealed the tax. the other side of this memorandum states that the tax rate is 33 1/3%. This is believed to be the rate during the last season of the Kerr-Smith Control Act. During the first year the rate was 25%.