These are the newest additions to my collection.
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Horizontal strip of 4, each with large margins and choice centering.
Long vertical plate scratch at left.
1-cent I.R. provisional overprint block of 15, used on the first day of tax, July 1, 1898.
Vineland Fruit Preserving Co. Wonderful typeset printed cancel on an 1867 bank check.
N. W. M.
M.F. Milward.
?? R & Co. Faked roulettes. You can see the indents of the original perforations down the right side.
Brady's Bend Iron Co. While at first glance it appears to be a handstamped cancel, it is actually a printed cancel. See my page devoted to the cancels of the Brady's Bend Iron Co.
Brady's Bend Iron Co. While at first glance it appears to be a handstamped cancel, it is actually a printed cancel. See my page devoted to the cancels of the Brady's Bend Iron Co.
Brady's Bend Iron Co.
Taylor Wine Co.
Commercial Milling Co.
William B. Wesson. 5-cent Playing Cards used illegally/improperly as a documentary, along with two 2-cent revenues, paying 9 cents tax on an 1867 land contract: 5 cents on April 24 per agreement, 2 cents on April 24 paying the receipt tax for the payment made at the time the contract was executed, and 2 cents on June 1 paying the receipt tax for the first scheduled payment.
Cochituate Water Board Office. Amazingly scarce item: A legitimate late-date east coast usage of a part perf or imperf. Typically genuine late-date usages are confined to the West Coast (California, Oregon, Washington) or are not genuine imperfs or part perfs, as supplies had been fully consumed by mid-to-late 1864. An 1868 usage is incredibly late, but this being a vertical pair makes it unquestionably genuine.
Portsmouth National Bank.
Perfectly balanced jumbo margins.
W. H. S. & Co.
Fitchburg Railroad Co. Typeset printed cancel is Tolman #F-1A-2, shown in opposite directions on two examples of the 60-cent Inland Exchange. Incredibly scarce on this denomination.
Extremely well-centered stamp with a blue oval bookseller handstamp cancel.
Unusual BD monogram, in a smaller font and format than one frequently seen on larger denomination 3rd issue revenues.
Geneva National Bank. 2-cent Proprietary used illegally/improperly as a documentary on a holographic (hand written) bank check.
Bank of Commerce. 2-cent orange Playing Cards used improperly as a documentary on an 1864 bank check.
USPS. Illegal/improper use of a 4-cent proprietary battleship as postage on a 1905 cover, with a ton of different auxiliary markings as well as the tattered remnants of a post office seal.
USPS. 1-cent documentary used illegally as postage on a 1937 cover from an insurance company to a bank.
Merchant Savings Loan and Trust Co. 2-cent black Andrew Jackson used illegally as a revenue stamp on an 1865 check, caught, and a 2-cent orange Bank Check revenue (R6c) subsequently affixed.
Very bold example of the Scott-listed double transfer, with doubled elements in TWO and bottom frame line. Considerably more scarce than the catalogue value implies.
Scott-listed double transfer, with doubled elements in TWO and bottom frame line. Considerably more scarce than the catalogue value implies.
Stray horizontal frame line at top right.
Tool gouge in the numeral 2 at bottom as well as possible double transfer elements in NTS of CENTS.
Muddy/mushy areas of print on the left side of the stamp, possibly the result of the paper bumping against the plate?
Doubled frameline at bottom, the result of a double transfer.
Doubled frameline at upper left, the result of a double transfer.
Doubled frameline at upper left, the result of a double transfer.
Doubled frameline at upper right, the result of a double transfer.
M & E Bank. 2012 APEX certificate.
National Black River Bank. Pair of drafts from the National Black River Bank in Proctorsville, Vermont, each with a 2-cent postage stamp used illegally as a revenue stamp, tied with handstamp cancel. One went through uncaught, whereas the other one was caught at the bank where submitted, the National Exchange Bank in Boston, where a revenue stamp was subsequently affixed and hammered by a bold boxed handstamp cancel. The added bonus being that both documents are dated July 1, 1898, the first day of the tax.
???. Listed in Tolman/Shellabear as type P-3, but the company name is not actually listed in the table of contents.
Fuchs Brothers. Vendor of wine, liquors, cigars.
Brady's Bend Iron Co. While at first glance it appears to be a handstamped cancel, it is actually a printed cancel. See my page devoted to the cancels of the Brady's Bend Iron Co.
Bold manuscript cancel with great visual contrast.
Cambria Steel Co.
Mengel Box Co.
3 huge jumbo margins.
Unusual and ornate fancy shield cancel.
Mortgage with two $2 Conveyance paying the tax, but what is more interesting is the use of a quadrisected 2-cent Express (R10c) as sigillums (seals for the signature). Very unusual usage, the first example I have seen of a revenue stamp used in this manner.
National Mechanics and Traders Bank. Horizontal pair of 1-cent Proprietary revenues used illegally as documentaries on an 1867 bank check.
National Union Bank. Two-cent Andrew Jackson used illegally as a revenue stamp on an 1873 check with an eagle vignette.
Reading Mining and Development Co. Very ornately engraved stock certificate.
Continental Insurance Co. Ornately engraved 1869 certificate of profits. Cancel is Tolman C-52c.
This is by far the biggest jumbo of R65c I have ever seen. If not for the pinholes, this would be a candidate for PSE or PF grading.
Quincy Mining Co. Very interesting piece. A 1-cent Franklin postage stamp used illegally as revenue, along with a horizontal pair of 10-cent Power of Attorney part perforates on a February 1863 voting proxy (early matching usage) from the Quincy mining company. A similar document (sans illegal usage) is shown in Mike Mahler's book U.S. Revenue-Stamped Documents of the Civil War Era. The proxy was for 3 related family members, hence what should have been 30 cents tax. Either the clerk grabbed the wrong blue stamp in their haste, or they ran out of 10-cent revenue stamps and grabbed something that looked close. Either way, the document is doubly illegal: (1) postage stamp used as revenue, and (2) short payment of the tax.
USPS. Mangled 1-cent and 2-cent provisional revenue overprints used illegally as postage long out of period.
Portsmouth, Great Falls and Conway Railroad. 1st issue 5c Certificate used illegally as postage on a railroad cover. Sadly opened roughly at right, tearing off part of the stamp. Otherwise it would be a $250+ item. Was found along with a 1956 letter from Hugh Shellabear, a renowned revenue collector and author, to the cover's owner describing the cover and its attributes.
USPS. 1st issue 10-cent Contract used illegally as postage, out of period, on an 1895 envelope fragment.
USPS. 3rd issue documentary used illegally as postage LONG out of period, on a 1938 cover, caught and 2 cents postage due assessed.
USPS. 2-cent battleship documentary used illegally as postage on a 1927 cover, used out of period.
USPS. 2-cent documentary used illegally as postage on a 1921 advertising cover.
USPS. 2-cent battleship documentary used illegally as postage on a 1900 cover, caught and held for 10 days until correct postage was affixed.
USPS. Horizontal pair of 1-cent documentaries used illegally as postage on a 1915 cover with a preprinted address.
3-cent Washington used illegally as a documentary revenue on an 1865 promissory note.
Tioga Railroad Co. 2c Proprietary used illegally as a documentary on an 1865 dividend receipt.
Simon de Visser. Vertical pair showing bold strikes of contrasting red SdeV handstamp cancels.
Not a T5 major double transfer, but about the closest thing to it with respect to the doubling of letters in the bottom scroll.
Listed as a fake because R7b doesn't exist. Likely created from an an imperforate R7a, but the question is why? It doesn't make sense as a philatelic forgery. The perfs are jagged and nonstandard. I posit that it may have been privately done for the sake of expediency and functionality, similar to the private sewing machine perforations. Interesting regardless.
Connecticut Fire Insurance Co. First day of tax usage, July 1, 1898.
The Watertown National Bank. First day of tax usage, July 1, 1898.
The Dime Savings Bank. First day of tax usage, July 1, 1898.
10-cent Washington used illegally as revenue on an 1865 document, written entirely in German. Very unusual.
Lake Superior & Mississippi Railroad et al. Very scarce solo use of half-cent battleship documentary on an 1899 2-day traveler's accidental death and injury policy from The Travelers Insurance Company. The full name of the railroad in the cancel is Lake Superior & Mississipi and Chicago, Rock Island & Pacific Railroad.
Numerous. U.S. revenue documents with both U.S. and non-U.S. revenue stamps affixed, paying multiple taxes throughout a chain of transactions are quite scarce. This example was taxed in England and then doubly taxed in the U.S. There is an extensive 2-page writeup of the document here and here.
New Jersey Plate Glass Insurance Co. 1-cent proprietary battleship revenue stamp used illegally as a documentary, along with an R155 2-cent provisional overprint, paying 3 cents tax on an attractive 1898 insurance policy premium receipt.
Wiard & Hough, Wiard Plow Works. Very attractive check with plow vignette and stylized lettering.
Very scarce plate number 413 single. The catalog value listed is from Durland. Undervalued in my opinion.
USPS. 2-cent battleship documentary used illegally as postage, caught by the USPS and valid postage subsequently affixed.
Excellent example of the 'West Coast late date imperfs', 5 singles of R32a on a piece of a court document used in the state of Oregon. Normally, a usage date of November 1865 would be late enough to raise alarm bells as to whether the stamps were contrived (trimmed).
This looks like a nondescript illegal usage, a bit beat up, likely a $10-15 item at retail. But the timing is curious. It's dated February 21, 1891... but that stamp wasn't issued until 1894. Unless it's a contrived item, the only thing I can think of is that it was retroactively taxed at the time the check was submitted for payment, some 3+ years later. The reverse shows nothing except for the endorsement of the payee, presumably a family member.
Farmers' National Bank. 2-cent Andrew Jackson used illegally as a revenue stamp on an 1872 bank check.
USPS. Horizontal pair of 1c Franklins with provisional IR overprints, used illegally as postage on an 1898 cover.
3-cent Locomotive used illegaly as a revenue stamp on an 1870 Lousiville receipt, overpaying the 2-cent receipt tax due.
Adams Express Co. 1c battleship documentary block of 10 with partial margin imprint at the bottom, on a document fragment, with interesting patriotic 'Remember the Maine' sentiment written across the block.
2c Proprietary silk paper horizontal strip of 3. Severely thinned but a very scarce silk paper multiple. Per the Curtis Census, this is tied with one other strip of 3 for the second largest multiple, with only a single block of 4 larger.
1983 APEX certificate. Very scarce short transfer (bottom of upper stamp). Interestingly, the 1866 usage is very late for a part perf.
Webb, Turner & Co. Cheese merchant.
USPS. A little beat up, but great aesthetics. Oversized cover with 3 2-cent battleship documentary revenue stamps used illegally as postage, caught, and 5-cent and 1-cent postage stamps subsequently affixed over top of the revenue stamps and canceled.
USPS. Very scarce illegal usage, a 1-cent documentary used, not as postage, but instead as a postage due stamp.
5-cent Playing Cards used illegally as a documentary on an 1865 promissory note.
Fred W. Peters, Insurance Agent. Very scarce solo use of 1/2-cent battleship documentary on a 1900 insurance policy renewal receipt from The Standard Life and Accident Insurance Co. of Detroit, Michigan.
Citizens National Bank. 2-cent Trans-Mississippi used illegally as a revenue stamp on a July 1898 check, caught, a 2-cent battleship documentary subsequently affixed and both stamps tied by a boxed bank handstamp.
Union Bank of Watertown. 2-cent 'Black Jack' used used illegally as a revenue stamp on an 1864 check, tied with black oval handstamp cancel.
USPS, Mexican Post. Unusual 1914 illegal use cover, with a horizontal pair of 1-cent documentaries used as postage. It appears that the postal clerk misread 'Miss' in the address as 'Mex', and the cover was sent to Mexico where it ended up in a dead letter office. The affixed Mexican postal seal and the violet handstamps match. Violet handtamp reads 'Received in the Dead Letter Department without the corresponding stamp.'
H. Van de Bogart, Deputy Register in Chancery. A horizontal strip of 5 2-cent Washington postage stamps (Scott #279b) illegally paying 10 cents tax on an 1898 divorce decree.
George Wolton, Prothonotary. 5-cetn proprietary illegally used as a documentary on en election certification document.
American Lloyd's. Just a beautiful document! An 1871 certificate of classification for the schooner W.H. Green, from American Lloyd's Insurance Co. In addition to the large green underprint of the company logo, it has the corresponding green embossed seal, an attractive maritime vignette at top center, and a boldly struck example of a 'JOHN DEVEREUX SURVEYOR FOR AMMERICAN LLOYDS' handstamp cancel typing R27c to the document. Very rare.
Very scarce major double transfer with doubling along the entire left side and the bottom. Only a handful of examples are known.
Mint original gum margin block of 24, with 16 of the 24 stamps never hinged. Very scarce multiple, the hyphen-hole perforated documentaries are considerably more scarce as multiples than the rouletted versions, or their proprietary counterparts. The top and third from top stamps in the far right column contain double transfers.
McCormick Harvesting Machine Co. 2-cent Trans-Mississippi used illegally as a revenue stamp on an August 1898 promissory note.
R. N. Ham. Only the second reported example of this cancel that features the camera image. However, unlike previously attributions to the photographer C. Becker based upon the imprint on the front of CDVs, this cancel shows the photographer as 'R.N. Ham' at the same address.
Orange National Bank. Two 1c Proprietary stamps on an 1869 bank check. Nominally illegal in two different aspects: First, proprietary stamps were not permitted to be used as documentaries, and secondly, the stamps are overlapping, with the bottom stamp almost completely obscured, which was also not permitted.
USPS. Two 1-cent documentaries used illegaly as postage on a 1917 cover, caught by the USPS and held for postage, with a coil pair of 1-cent Washington stamps (Scott #490) affixed to pay the postage. Nice 'THIS IS THE MAIL FOR WHICH YOU SENT POSTAGE' block letter marking at left. Mousies had some chompies at lower right.
B of B Co. Lovely meticulous manuscript cancel.
A reference piece. The 50-cent Life Insurance part perf is not listed in Scott as being found imperforate vertically. Also, the 1867 date is far too late to be a genuine part perf.
S. R. Benjamin & Co. 1/2-cent, 1-cent, 10-cent, and 25-cent documentaries overpaying 37 & 1/2 cents tax (should have been 32 & 1/2 cents) on a policy from the Westchester Fire Insurance Company of New York.
Leland P. Wilson, Agent. 1/2-cent, 1-cent, 5-cent, and 10-cent documentaries paying the correct 17 & 1/2 cents tax on a fire insurance policy from The Connecticut Fire Insurance Company of Hartford, Connecticut.
Chas. Merriman & Co, Agents. 1/2-cent, 2-cent, and 3-cent documentaries paying 10 & 1/2 cents tax on a fire insurance policy from the Hartford County Mutual Fire Insurance Co.
Emery & Norton. $1, 50-cent, 10-cent, 4-cent, and 1/2-cent documentaries paying $1.64 & 1/2 cents tax on a policy to for the Lacombe Lumber Co., by the Fire Insurance Co. of Hartford, Connecticut.
Chapman & Nauman Co. $1, 10-cent, 5-cent, and 1/2-cent documentaries paying the correct $1.15 & 1/2 cents tax on an insurance policy from the National Fire Insurance Co. of Hartford, CT.
Title Guarantee and Trust Co. 1/2-cent, 2-cent, 10-cent, and 25-cent battleship documentaries paying the correct 37 & 1/2 cents tax on an insurance policy.
Aetna Insurance Co. 1/2-cent battleship, along with 1-cent and 5-cent battleship documentaries, paying 6 & 1/2 cents tax on an Aetna Insurance Co. policy.
Lovejoy & Spear, Managers. 1/2-cent and 5-cent documentaries paying 5 & 1/2 cents tax on a policy from the Phoenix Insurance Co.
Homer G. Gilmore. Half-cent battleship, along with 4-cent, 10-cent, 25-cent, and 50-cent battleship documentaries, paying 89 & 1/2 cents tax on a 1901 contractors' employers liability policy issued by The Travelers Insurance Co in the amount of $188.84. Tax should have been 94 & 1/2 cents, so the missing stamp was presumably a 5-cent battleship.
Lovely multiple, a vertical block of 10, a complete strip of the sheet from top margin to bottom. It is the third largest reported multiple, unlisted in the Curtis Census.
W. J. D. Reconstructed block of 4 (two horizontal pairs) double impression. Only listed as mint in Scott, no listing for used. Value shown is for 4 singles.
B & M. This is the largest of 4 recorded multiples of R45b imperforate vertically. Far more scarce than the normal imperforate horizontally. The catalogue value shown is for two pairs. Ex-Curtis.
U.S. Casualty Co. Very interesting item. This is the first solo usage of a half-cent documentary battleship revenue stamp that I have seen. It appears to be a promotional 1-month accident insurance policy. Very innovative marketing idea!
M.M. & Co. Interesting tombstone-style framed handstamp cancel. Hardware, glass, putty &c.
Clerk's Office. An example of what I call 'The California Late Imperfs'. Normally imperforates and part perfs with late cancel dates are an immediate red flag for fakery... the one notable exception being a cache/hoard of imperfs that apparently resurfaced from storage late in the taxation period in California, that are legitimate imperforates and part perfs. Normally you don't find imperfs used after 1864, but California examples can be found MUCH later.
Indianapolis, Bloomington and Western Railway Co.
This one is a travesty... a vertical pair of R36a with a large-format clotheir handstamp cancel. Sadly, it has a piercing (document was stacked on a spindle on a clerk's desk) which results in severe tears to both stamps. It would have been a great showpiece otherwise.