These are the newest additions to my collection.
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3-cent Proprietary used illegally as a documentary revenue on a purchase receipt.
B. G. Vasen, Real Estate and Insurance. 1/2-cent gray battleship revenue, along with a 1-cent battleship, paying 1.5 cents tax on an insurance policy from 'The Insurance Company of the State of Illinois'. Fractional cent rates are fairly uncommon.
Two 3-cent Washington singles used illegally as revenue stamps on an 1865 certificate of debt for an estate.
USPS. 2-cent documentary used illegally as postage on cover in-period.
Illegal use of 10-cent Proprietary as a documentary revenue on an 1867 promissory note.
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.
USPS. 1-cent Proprietary battleship revenue stamp, used illegally as postage on cover. It was caught and held, with 1-cent postage due stamp affixed. Nice straight-line 'DUE 1 CT' marking below the revenue stamp.
USPS. Block of 4 of 1-cent Franklin with red provisional 'I.E.' overprint, used illegally as postage on cover.
USPS. 2-cent battleship documentary used illegaly as postage on a cover addressed to a passenger on the Chicago Great Western Railway. Unfortunately reduced at bottom.
J. D. Van Volkenburgh. Likely philatelic, but very attractive and unusual regardless. J.D. Van Volkenburgh of Hamilton, Missouri owned a 'post office book store' that sold 'Books, Stationery, Cigars and Tobacco, Newspapers, and Periodicals.' He was an early member of the American Philatelic Society. This lot consists of 7 checks, starting with a nice 2-cent battleship documentary with margin marking. The remaining 7 checks are all comprised of a wide variety of PROPRIETARY battleship revenue stamps, affixed illegally. Because most of the proprietary battleship revenues were denominated in fractions of a cent, this allowed for all sorts of fun colorful combinations of 1/8, 1/4, 3/8, 1/2, 5/8, 1, 1-1/4, 1-7/8, and 2-cent proprietary battleships, totaling 2 cents on each check. One of them was caught, and a 2-cent documentary battleship affixed over the proprietary stamps.
Very interesting illegal usage of 1-cent express used as postage on cover. It was caught, marked 'Bad' in manuscript, along with 'Due 2c'.
Three 2-cent Post Horse and Rider singles used illegally as revenue stamps paying tax on three receipt transactions on the same ledger sheet for shares of a pension from an estate.
Block of 5, vertical pair, and 3 singles of R18c used illegally as documentaries, along with a block of 10 of R15c, paying 50 cents tax on an 1871 indenture.
USPS. 2-Cent battleship revenue stamp used illegally as postage on a 1901 advertising cover from 'The Clyde New England and Southern Lines' steamship company. Black Bay Station flag receiving machine cancel on reverse.
USPS. 2-cent battleship revenue stamp used illegally as postage on a return envelope to the Workmen's Benefit Association, with a nice Black Bay Station receiving machine cancel on the reverse.
USPS. 1st issue 2-cent USIR used illegally as postage on cover. Unfortunately used long out of period, so presumably philatelic. If this were used in-period for the stamp, multiply the retail value by 8x-10x.
Wilcox & Delleker. Custom House Broker entry of merchandise for the Port of Philadelphia, with an attractive cameo at top left.
Eight R27c singles used on an 1867 promissory note, at least 5 of which exhibit legitimate 'freak' perfs. Unlike the fabricated freak perfs you frequently see with the perforations at bizarre angles, these exhibit the extra perfs in a manner consistent with having fed the sheet of stamps through the perforator a second time: the extra perfs parallel to the initial perfs.
R87c is very scarce on document.
Two $3.50 Inland Exchange singles paying $7 tax on a warranty deed. R87c is very scarce on document, even more so as either a multiple or multiple singles.
First National Bank.
The Union National Bank. Ornate multi-line handstamp cancel.
American Baptist Home Mission Society.
$2 Conveyance, $1 Entry of Goods, and 50-cent Original Process, paying $3.50 tax on a mortgage. The $2 conveyance is a misperforated top sheet margin single missing the top row of perforations, as well as several plate scratches in the margin.
T15 major double transfer on 2-cent USIR silk paper (unlisted in Scott) on an 1871 sight draft. Prices shown are for the T15 double transfer on normal paper, off document.
Arena Publishing Co. The earliest typewritten check I have seen. During this period, checks were almost exclusively handwritten.
The Challenge Sulky-Wheel Cultivator Agency. Sales agent contract.
English & Dixon. Manufacturers of The Ohio Mower & Reaper, Pitt's Separator, Carey Horse Power, & Castings of All Kinds.
Oregon Stage Company. 2-cent Andrew Jackson used illegally as a revenue stamp on a receipt from the Oregon Stage Company.
First National Bank of Lockhaven. 2-cent Andrew Jackson used illegally as a revenue stamp on a holographic check.
2-cent Andrew Jackson used illegally as a revenue stamp, along with a 5-cent Agreement 1st issue revenue stamp, underpaying the tax on this promissory note. Per rate tables, the tax should have been 10 cents, not 7 cents.
Union Trust Company of New York. Extremely scarce illegal usage, 2-cent grilled banknote used as a revenue. This is the first grilled banknote I have seen used illegally.
Iron Cliffs Company. 10-cent Washington used illegally as a revenue stamp on an 1859 draft from the Iron Cliffs (Mining) Co. The tax due on the transaction was 10 cents, but the underlying 2-cent revenue imprint (RN-B1) was ignored, as is the case on all reported examples of the Iron Cliffs drafts. Tying blue oval handstamp is especially nice.
Wheeling Post Office. Very scarce and unusual illegal usage of 30-cent Ben Franklin on an 1867 receipt for the purchase of stamps. There would have been no reason for a 30-cent tax on this transaction. The ink color and hand of the stamp's cancel match that of the document, so it does not appear that this is a fabrication. Given that the size and color of the stamp match that of the 2-cent Bank Check and the 2-cent USIR, I speculate that a hurried clerk grabbed the nearest small orange stamp, thinking it was the appropriate revenue stamp. We'll never know for certain. The stamp also has an extra row of perforations.
Lost Lake Gold and Silver Mining Co. Very unusual mining stock certificate from a company supposedly located in the 'Montania Territory'. The only records I can find of said territory is an 1864 New York Times announcement: 'The Committee [on Territories] are also perfecting a bill for the erection of the Territory of Montania, composed of a portion of Idaho and Utah Territories.' Very interesting item.
A. A. Low & Brothers. 10-cent Inland Exchange part perforate on a June 1863 bill of lading for pottery to be carried on the ship Surprise to Hong Kong. Bills of Lading to overseas destinations are quite scarce. The document is on a thin and very delicate tissue paper. No wonder very few survived. Note the large-format embossed seal at right.
A. A. Low & Brothers. 10-cent Bill of Lading imperforate on a March 1863 (EMU) bill of lading for supplies to be carried on the bark Benefactor to Hong Kong. Bills of Lading to overseas destinations are quite scarce, and EMUs even more so. The document is on a thin and very delicate tissue paper. No wonder very few survived. Note the large-format embossed seal at center.
A. A. Low & Brothers. 10-cent Bill of Lading imperforate on a March 1863 (EMU) bill of lading for coal to be carried on the bark Benefactor to Hong Kong. Bills of Lading to overseas destinations are quite scarce, and EMUs even more so. The document is on a thin and very delicate tissue paper. No wonder very few survived.
Neptune Steamship Co. Lovely 2-color printed bill of lading from 'The Neptune Line of Screw Steamers, direct between Boston and New York via Long Island Sound. Steamship vignette at upper left. This appears to have been the first leg of a journey with Hong Kong as the ultimate destination.
Privately rouletted imperf of the 5-cent Inland Exchange, on piece. Upper left corner was torn when the document was torn, and then reattached. There are a handful of known examples of privately rouletted 1st issue revenues, most being 2-cent denominations. This is the first 5-cent I've seen.
American Telegraph Company. Early matching usage (EMU) of 3-cent Telegraph imperforate on a May 1863 telegram. Stamp is superb.
USPS. Horizontal pair and single of 2-cent Playing Cards, used illegally as postage on an 1865 cover from Colas Mouth, West Virginia. The single and the left stamp from the pair each have a vertical plate scratch. If you digitally position the single above the left stamp of the pair, it looks like it could be one long continuous scratch crossing both stamps. Very unique piece.
The National Ink Co. Stunningly beautiful 3-color agent's certificate from The National Ink Company, printed in red, blue, and metallic gold, with a patriotic eagle vignette.
3-cent and 2-cent Playing Cards revenue stamps used improperly as documentaries, paying 5 cents tax on a sworn affidavit.
W. Schumacher, Pastor. Two vertical pairs of 2-1/2 cent Battleship propietaries, used improperly as documentaries, paying 10 cents tax on a Michigan marriage certificate. Same pastor as this similar improper usage.
2-cent proprietary used improperly as a documentary, along with a 3-cent Foreign Exchange, paying 5 cents tax on a notarized affadavit.
3-cent proprietary revenue used improperly as a documentary on an estate receipt for disbursement of proceeds of the estate.
Horizontal pair of 1-cent proprietary revenues used improperly as documentaries on an estate receipt for grave stones.
1-cent proprietary used improperly as a documentary on an order for payment.
2-cent proprietary used improperly as a documentary on a receipt for an estate disbursement.
3-cent proprietary used improperly as a documentary revenue on an 1865 receipt for estate payment ordered by probate court.
5-cent Playing Cards used improperly as a documentary revenue on an 1865 receipt for estate payment ordered by probate court.
John Strong, Notary Public. 1-cent proprietary used improperly as a documentary, along with two 2-cent Bank Check revenues, paying 5 cents tax on an affidavit for estate expenses.
1-cent and 2-cent proprietary revenues used improperly as documentaries on a promissory note.
2-cent Proprietary used improperly as a documentary on an 1864 estate receipt.
The First National Bank. 5-cent Proprietary used improperly as a documentary revenue on an 1867 deposit receipt.
The First National Bank. 5-cent Proprietary used improperly as a documentary revenue on an 1867 deposit receipt.
The First National Bank. 5-cent Proprietary used improperly as a documentary on an 1869 deposit receipt.
Horizontal pair of 1-cent proprietary revenue stamps used improperly as documentaries on a holographic check.
Postal Express Service. Horizontal pair and a single of R228 used illegally as postage on a World War I armistice cover, with 3 strikes of a circular 'POSTAL EXPRESS SERVICE' cancel, along with a violet American Expeditionary Forces censor handstamp. Given that the return address matches the addressee, one must conclude that this is a philatelic handback cover. Still, a very interesting item regardless. Where would a U.S. soldier abroad have gotten the revenue stamps?
Thomas Kensett & Co. Horizontal pair of 1-cent Proprietary, used improperly as documentary revenue stamps. Thomas Kensett & Co. was an oyster and fruit canning company.
USPS. 2-cent battleship revenue used illegally as postage, with large flag cancel, caught and double penalty assessed, two 2-cent postage due stamps affixed.
USPS. Margin imprint block of 4 of 1-cent Franklin with red provisional 'I.R.' overprint, used illegally as postage on cover.
National Exchange Bank. Improper use of 2-cent proprietary revenue stamp as a documentary.
2-cent proprietary revenue stamp used improperly as a documentary on an 1864 receipt. Stamp also exhibits a plate crack at top right.
2-cent Washington used illegally as a documentary revenue stamp on a Colorado Springs promissory note.
1869 2-cent horse and rider postage stamp used illegally as a revenue stamp on a receipt for an estate's purchase of marble grave stones.
USPS. 2-cent battleship documentary used illegally as postage on cover, caught and marked 'Due 2' with 2-cent postage due stamp affixed.
USPS. 2-cent USIR used illegally as postage on an 1868 Danville, Virginia cover, caught and held for postage, with 3-cent Washington subsequently affixed paying proper postage.
F.C. & M.D. Wells. 2-cent Proprietary used improperly as a documentary revenue stamp.
Horizontal pair of 1st issue 1-cent Washington proprietary stamps used improperly paying the 2-cent tax on a check from the First National Bank of Sandusky.
The Continental National Bank. Vertical pair of 1-cent proprietary revenue stamps used improperly as documentaries, caught and a correct revenue subsequently affixed to pay the tax.
3-cent Washington overpaying the 2-cent tax rate for a receipt. A correcting revenue stamp appears to have fallen off.
5-cent Thomas Jefferson used illegally as a revenue stamp on an 1865 marriage certificate from Grand Rapids, Michigan.
Improper use of 2-cent Playing Cards revenue stamp on a tax collector's receipt.
Very scarce 20th century high-denomination illegal usage. The same stock from the famed Knox Phagan scandal.
2-cent horse and rider used illegally as revenue on a receipt of payment for cheese.
New York Central Railroad. Horizontal pair of 1-cent Proprietary revenue stamps used improperly for documentary purposes on a New York Central Railroad voucher.
Illegal usage of 2-cent horse and rider (Scott #113) postage stamp as revenue stamp on a note payable on Mechanics Bank (Providence) due this month on deposits.
Kansas City Smelting and Refining Co. Horizontal pair of 2-cent battleship documentary revenue stamps, along with 3 mexico revenue stamps, on an 1898 sight draft.
Kansas City Smelting and Refining Co. 1-cent, 2-cent, 5-cent and 10-cent (x2) battleship documentary revenue stamps on an 1899 sight draft, along with 4 Mexico revenue stamps.
Vincent S. Maginn, notary public. U.S #R202 or R213 along with Italian revenue stamps, on a 1915 protest of unpaid draft.
Mathew Brady. Scarce 'Washington' script printed cancel. Considerably more scarce than the 'Brady' script cancel.
Mathew Brady. Great strike of 'Brady' script cancel on a CDV of an unidentified soldier. CDV has front marks tying together the 'Brady' and 'Washington' script printed cancels.
USPS. 2c Trans-Mississippi (286) used with two each 3c and 5c Battleship Documentary Revenues on registered cover from New Orleans to Edinburgh, Scotland, New Orleans Jul. 1, 1898 registered datestamp, transited New York with registry label applied over 2c Trans-Mississippi, London registered handstamps, Edinburgh and New York backstamps. Most unusual use to pay the 8c registry fee plus double the 5c UPU rate. Despite the illegality of using revenue stamps as postage, this cover passed through both New Orleans and New York without complaint by postal clerks. Ex Dr. Heimburger.
Mangled, tattered, and torn, but still unusual and interesting. A parcel fragment franked with three complete strips of R250, a strip of three R249, two complete strips of R246, a single of R246a, and several smaller denominations, totalling $13,792.65 in tax paid. Stamps are both handstamped and cut canceled. Catalog value referenced above is for cut cancels.
The Ben Franklin Associates. Printed cancel on an admission ticket to the 59th Semi-Annual Conference of The Ben Franklin Associates, to be held on July 4, 1863. The only reported example.
Etiwan Fertilizers. Spectactular oval handstamp cancel on a 2-cent Andrew Jackson used illegally as a revenue stamp on a holographic check.
Foreign entry, design of 70c (the semicircles at left and right of top ribbon).
Jefferson Gold and Silver Mining Co. Very scarce part perf to find still on original document. Part of next stamp showing at bottom.
Continental Insurance Co. Certificate or profits with allegorical figure at left and great stylized globe in clouds at center.
Goetting & Co. 1/8-cent proprietary battleship revenue stamp still on its original sachet powder envelope. The envelope has a pebbled texture and is embossed in metallic silver.
Colgate & Co. 1/4-cent proprietary battleship revenue stamp still on its original sachet envelope.
Bank of the Republic.
Columbia Transportation Company. Beautiful bicolor stock certificate with paddlewheel steamer vignette and hammered embossed seal featuring a locomotive. This is the first document I've obtained from the Washington Territory.
Dickinson Trust Company. 4- and 5-cent battleship revenues on a real estate mortgage bond, with 2-cent battleship revenues on each of the bond coupons, but all canceled on the date of origination rather than when the bond coupons were redeemed.
Bryant Stratton & Co's Business Colleges. College membership certificate.
USPS. Illegal/improper use of a 2-cent battleship revenue stamp as postage on a cover sent from The Gillespie resort hotel in Hot Springs, South Dakota.
Isaac Nathans. Pawnbroker's ticket for a watch, with the stamp canceled by a stylized Star of David handstamp cancel. 'S.G.N.' stands for Samuel G. Nathans, presumably a relative or predecessor. Pawn tickets from the Civil War are exceptionally rare, with only a handful known.
Illegal/improper use of 1-cent Franklin as a revenue, underpaying the 2-cent check tax.
Illegal usage of 3-cent Washington as revenue on a bank check.
Tioga Rail Road Co. Very early illegal usage of a 1-cent Franklin postage stamp underpaying the 2-cent tax on a check from the Tioga Rail Road Co.
2-cent Department of Interior Official stamp used illegally as a revenue stamp on a promissory note. This is the first example of an official stamp used as revenue that I am aware of.
USPS. 2-cent with blue I.R. overprint used illegally as postage on a Spanish American War patriotic cover, with 2-cent Trans-Mississippi subsequently affixed to legitimately pay the postage.
Kidder, Peabody & Co. Bill of foreign exchange originating in England, with imprinted British revenue stamp, with vertical pair of 4-cent Battleship revenues upon redemption in the United States. Documents with both U.S. and non-U.S. revenue stamps are quite scarce.
Tong Soong & Co. Extremely unusual cancel, that at first glance just looks like a muddy indeterminate cancel. Running the image through analysis software reveals a cancel with Chinese characters in the center.
This promissory note, dated October 8, 1862, is an incredibly early usage, and is arguably the earliest known use of R64a... but there's a problem. The 60-cent Inland Exchange wasn't delivered until December of 1862, so it could not possibly have been affixed at the time this note was written.
At some point between when the note was written and the time of payoff (or at the time of payoff) in May of 1863, the lack of tax was noted, and the stamp affixed and backdated.
The tax rates had changed between the time the note was written and the time it was paid off. 60 cents was the correct rate in October of 1862, but the rate for the amount in this transaction had increased to 70 cents by May of 1863.
It's still a nice EMU.
S. C. Hansen. Incredibly unusual item; never seen another like it. CDV that served as a raffle ticket. It's not the lottery ticket tax, which expired in 1864. It falls within the taxable period of CDVs, but the initials in the cancel are not that of the photographer. Instead, it appears to match the name written on the ticket, which means it is presumably the person running the lottery or the purchaser of the ticket, paying the tax on the $1 purchase price of the ticket.
George K. Knapp & Co.
L. T. Sparhawk. Oval handstamp cancel with artistic 'Artist' in the center, as well as a bold backstamp on the CDV.
Carlisle Deposit Bank. R41b, R52c, R53b, and R64a on an 1864 promissory note. Scarce combination of imperf, part perf, and perforated 1st issue revenues all on the same document.
La Belle Smelting Works. Very delicate, translucent paper.
Mansfield Machine Works. Purchase order for a mower with warranty statement and attractive vignette.
George Washington Bank.
George Washington Bank.
Farmers and Mechanics Savings Bank. Roulettes are very scarce on document.
Notary Public. Promissory note from Addy, Hull & Co., manufacturer of pig iron, and attached protest for nonpayment. The protest document has an R112 with soubled perforations, which are genuine, as opposed to diagonal 'freak' perfs which are dealer concoctions.
C. B. Richard & Boas. Document printed and written entirely in German. The company had offices in both the U.S. and Germany.