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Collect Revenue Stamps

No. of Stamps: 3854


 

Illegal Usage - Postage Used as Revenues

An interesting subsection of on-document examples is that of the illegal use of postage stamps as revenues.

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Scott # 14

14 Very scarce and possibly unique strip of three used as revenues in 1867, a full six years after these stamps were were demonetized (made invalid for postage). 2003 Philatelic Foundation certificate.
 

Scott # 24

24 While the stamps are completely munched, the value and scarcity is that it is an illegal/improper use, not just of postage, but demonetized postage as revenues. Quite scarce.
 

Scott # 26

26 Very scarce use of a demonetized postage stamp as a revenue.
 
26 Scott #26, demonetized at this point, used illegally as a revenue stamp on an 1869 estate receipt, with an R24c on the reverse paying a certificate tax for a court filing.
 

Scott # 63

63 Illegal use of postage stamp as a revenue.
 
63 Horizontal pair of Scott 63 illegally used as revenues. Unusual to find multiples.
 
63 Nice pair of Scott #63 used illegally as revenues on part of a purchase agreement.
 
63 Pair of Scott #63 and a single of Scott #65, illegally used as revenues on a sworn statement by the superintendent of the Cincinnati Type Foundry. Ex-Morrissey.
 
63 Illegal use as revenue.
 
63 Illegal use of 1-cent Franklin as a revenue stamp, along with a nominally illegal use of the 1-cent Proprietary (R3c), as well as numerous 2-cent revenues, on a ledger page.
 

Scott # 65

65 Illegal use of postal issue as revenue.
 
65 Scott #65 illegally used as a revenue stamp.
 
65 Just an incredible piece! Doubly illegal, with postage stamps used as revenues, and miscalculation of the tax owed. Two promissory notes (one year and two year) dated February 22, 1865, each for $450, with 15 randomly placed #65. The correct tax, five cents per $100 or part thereof, should have been 25 cents per note, or 50 cents, but the illegal attempted payment, 45 cents was based on the cumulative total of $900. The two receipts on the back are not taxable because they were on the same sheet of paper as the notes.
 
65 Illegal use of postage stamp as revenue.
 
65 Illegal use of postage stamp as revenue.
 
65 Illegal usage of postage as revenue on an attractively engraved Illinois marriage license.
 
65 Illegal use of postage as revenue on a receipt for a coat.
 
65 Illegal use of postage stamp as revenue on a receipt. Cancel is Tolman N-11-C.
 
65 Illegal use of postage stamp as revenue, overpaying the tax.
 
65 Nice combination use of revenue stamp and postage stamp (illegal use as revenue) on a promissory note.
 
65 Nice combination illegal usage with R5c.
 
65 Illegal use of postage as revenue on piece. Nice embossed seal.
 
65 Illegal use of Scott #65 on document with the transaction in 'thalers'.
 
65 Illegal use of Scott #65 as revenue on CDV. Ex-Baryla.
 
65 Illegal/improper use of postage stamp as revenue. Improper usages are fairly scarce on CDV.
 
65 Combination usage of Scott #65 illegally used as revenue, and R5c, on the certificate portion of a document.
 
65 Scott #65 used improperly as a revenue, along with an R5c on a sworn statement. Oddly enough, the R5c is canceled 1/1/65, but the #65 appears to be canceled 1/1/66.
 
65 Illegal/improper use of postage stamp as revenue on a check.
 
65 Two #65 along with two 2-cent Bank Check revenues paying 10 cents tax. It's too odd and haphazard to be contrived; everyone who looked at it believes it to be legitimate, but it doesn't match the tax rate tables. The postage stamps were affixed AFTER the revenue stamps, so it's not a matter of the improper usage being discovered and then paid. Additionally, the revenue stamps total 4 cents, whereas the postage stamps total 6 cents paid. The mathematical tabulation on the reverse is exactly double the document amount on the front. Some speculated that there may have been a secondary document attached and the 10 cent total was improperly paying the tax on both transactions. Another supposition was that it might be for a penal bond (one amount if paid before a certain date, and a penalty kicked in after that date). Any ideas?
 
65 Attractive illegal use with a socked-on-the-nose handstamp cancel. Very unusual in that the vast majority of illegal usages were manuscript canceled (smaller companies in remote locations unlikely to be able to afford handstamps).
 

Scott # 68

68 Illegal use of postage as a revenue on document.
 
68 Illegal use of postage as revenue.
 
68 Improper use of Scott #68 as postage on a promissory note.
 
68 Illegal usage of two 10-cent Washington poastage stamps as revenues on an 1863 chattel mortgage of half interest in boat Mary Elianor and its furnishings, of Trumansburg Landing (N.Y.), to secure payment of note for $323, tax 20 at 1863 Mortgage rate of 10 per $200.
 

Scott # 73

73 Revenue usage of regular postage issue.
 
73 Illegal use of postage stamps as revenues. Lovely mixed usage.
 
73 Illegal usage as a revnue, with cancel in gold ink.
 
73 Combination use with #65, illegal use as revenue on piece.
 
73 Illegal usage of postage stamp as a revenue on document.
 
73 Illegal use of postage as revenue on part of an indenture.
 
73 Illegal use of postage as revenue.
 
73 Illegal use of Scott #73 as revenue.
 

Scott # 76

76 Illegal use of postage as revenue.
 
76 Lovely stamp!
 
76 Spectactular combination usage of 4 singles along with R58c and a pair of R15c paying the 49-cent tax. Not only is it a one-of-a-kind illegal usage of postage stamps as revenues, but it also features a great single-line handstamp cancel in blue. Ex-Joyce.
 
76 Very attractive illegal use as revenue on a marriage license and certificate.
 
76 Block of 3 used illegally as revenues on 1866 promissory note to J.H. Gulliford, a musical instruments dealer. Secondary transaction on the back is a 'confession of judgement', an extremely rare transaction, only a handful reported to exist. Mahler (1999) rarity rating of 9 with only 4 reported examples at that time. Ex-Turner (Lot 526 in the 1980 Turner sale, sold for $575 including BP at that time; transaction on back was not noted).
 
76 Horizontal pair used illegally as revenue stamps on a promissory note fragment, along with two R24c paying the tax on a subsequent transaction.
 

Scott # 77

77 Illegal/improper use of 15c Lincoln on an order for payment, taxed as an inland exchange. Ex-Curtis.
 

Scott # 78b

78b Illegal usage of Scott #78 as a revenue, combined with R18c (x2) and R25c, paid the 35-cent tax rate on a $7.00 photograph.
 
78b Scarce illegal usage. Tolman S-14.
 
78b 24-cent postage stamp of 1866 (Scott 78b) used illegally on a document fragment, along with a pair of R32c and an R15c.
 

Scott # 90

90 Illegal/improper use of Scott #90, 12-cent Washington F grill as revenue. Overpayment of two 5-cent Agreement taxes between each of the parties of the first part and the party of the second part. Very scarce usage.
 

Scott # 93

93 Illegal use of 2-cent Jackson F grill along with an R37c, underpaying the tax on a promissory note (tax should have been 15 cents, not 12 cents).
 

Scott # 94

94 Illegal use of postage as revenue. F Grill.
 
94 Nice illegal usage of a 3-cent grill combined with an R27c on a promissory note.
 

Scott # 96

96 A matched set of three documents written on the same date, all with illegal uses of Scott #96 (grilled) as revenues.
 

Scott # 113

113 Illegal usage of postage stamp as a revenue on document.
 
113 Beautiful illegal usage. The vast majority are found with manuscript cancels, whereas this one has a bold blue oval handstamp cancel. The stamp color is bright and fresh as well.
 
113 Scott #113 split grill used illegally as postage on document.
 

Scott # 146

146 Illegal revenue usage.
 

Scott # 147

147 Illegal use of postage stamp as revenue.
 

Scott # 157

157 Illegal use of postage stamp as revenue.
 
157 Illegal use of banknote as postage, with revenue stamp subsequently affixed.
 

Scott # 178

178 Illegal use of postage stamp as revenue on a bank check.
 
178 Improper/illegal use of postage as revenue. The stamp is a bit munged, but the cancels are superb. Ornate oval from Indian Head National Bank as well as a straight line cancel from Highland Foundry Co.
 

Scott # 183

183 Illegal use of postage stamp as revenue.
 
183 Nice group of 5 checks from the same bank all featuring Scott 183 (2-cent Andrew Jackson vermilion) used illegally as revenues. From the same lot as this group of 5 checks all with Scott 206 used illegally as revenues.
 
183 Improper/illegal use of the 2-cent Andrew Jackson vermilion postage stamp as a revenue.
 

Scott # 206

206 Nice group of 5 checks from the same bank all featuring Scott 206 (1-cent Benjamin Franklin gray blue) used illegally as revenues. From the same lot as this group of 5 checks all with Scott 183 used illegally as revenues.
 

Scott # 260

260 I really wish this one had been left on the original document.
 

Scott # 267

267 Illegal usage of postage stamp as a revenue on document.
 
267 Illegal use of postage as revenue.
 
267 Illegal use of postage as revenue.
 
267 Postage stamp used improperly as revenue on an attractive brewery check.
 
267 Postage stamp used improperly as revenue on an attractive brewery check.
 
267a Postage illegally used as revenue.
 

Scott # 273

273 A superb illegal usage! Block of 4 and a single of Scott #273, the 10-cent Daniel Webster green, used illegally as revenues, along with a 50-cent battleship, paying $1.00 tax on a Michigan surety bond, canceled July 2, 1898, the second day of the tax. Ex-Curtis.
 
273 Illegal usage of vertical strip of 3 and pair of Scott #273, the 10-cent Daniel Webster green, paying the 50-cent tax on an 1898 warranty deed. Great magenta 'IR' (internal revenue) designated on the stamps.
 

Scott # 279

279 Scott #279 used illegally as a revenue, along with 9 R154 and 20 R164 on an Idaho bond.
 
279 Improper use of postage as revenue on a bill of lading.
 
279B Illegal use of postage stamp as revenue.
 

Scott # 279B

279B Illegal use of postage as revenue.
 

Scott # 281

281 Block of 4 with both manuscript and horizontal cut cancels. Improper usage of postage as revenue. Too bad it is not still on the original document.
 

Scott # 285

285 Account of 'Howard C. Beck', public accountant. Horizontal pair used improperly as revenues to pay 2-cent check tax.
 
285 Account of 'H. F. Place, Mt. Upton, NY'. Two singles used improperly as reevenues to pay 2-cent check tax, caught before processing and an R155 then applied to legitimately pay the tax.
 

Scott # 286

286 Illegal usage of postage stamp as a revenue on document.
 
286 Lumber dealers.
 
286 2-cent Trans-Mississippi used illegally as revenue on a check drawn on The Dime Savings Bank.
 
286 Matched pair of improper/illegal usages of the 2-cent Trans-Missipi as revenues on two checks.
 
286 2-cent Trans-Mississippi used illegally as revenue on a check.
 
286 Pair and two singles of the 2-cent Trans-Mississippi used illegally as revenues on a fragment of a promissory note.
 

Scott # 290

290 10-cent Trans-Mississippi, Scott #290, improperly used as revenue on a marriage certificate. The 2-cent Trans-Mississippis are findable used as revenues without too much difficulty, whereas the other denominations are extremely scarce. Same document as the one shown on this page, also an illegal usage from the same county, dated 8 days later. Each document contributes to the validity of the other.
 

Scott # 295

295 There was only a 61-day window between the date the Pan American series was issued and when the check tax expired, making this a very rare illegal usage.
 

Scott # 424

424 Five 1-cent Washington-Franklin stamps used illegally as revenue stamps, along with two R207, on a page from an American Express receipt book. Very scarce and unusual usage.
 
424 Illegal usage of a 1-cent Washington-Franklin as revenue, this one lovely due to its aesthetics. The user meticulously inscribed 'Used as USIR for lack of Rev. Stamp' on the stamp in red before initialling and dating in black.
 

Scott # 549

549 Great illegal use of Pilgrim Tercentenary commemoratives as revenue stamps.
 

Scott # R42b

R42b Combination use in conjunction with illegal usages of Scott #65 and #73. While combination usages are not particularly rare, this is the first one I have seen with a part perforate revenue.
 

Scott # RF1

RF1 Not a postage stamp used illegally as a documentary, but rather a playing card stamp used as a documentary. All examples on record are from this printing company.
 

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