An interesting subsection of collecting revenue documents is the illegal use of U.S. postage stamps as revenue stamps. Unlike in other countries, where the cross-usage of postage stamps and revenue stamps was permitted, in the United States it was illegal to use postage stamps for revenue purposes, and vice versa. So unlike the British Commonwealth and other collecting areas where revenue usages are not only very common but also considered a negative and dramatically decrease the value of the stamps in question, illegal usages of U.S. postage stamps as revenue stamps are highly collectible and frequently garner massive value premiums.
Click on any thumbnail below to pop up a window with more information and a zoomable high-resolution image.
2003 Philatelic Foundation certificate. 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).
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.
Catalogue value shown is for normal postal use on cover.
Very scarce use of a demonetized postage stamp as a revenue.
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.
Illegal use of 1-cent Benjamin Franklin (Scott #63) postage stamp as a revenue on a check.
Catalogue value shown is for normal postal use on cover.
Horizontal pair of 1-cent Benjamin Franklin (Scott #63) postage stamps illegally used as revenues. Unusual to find multiples.
Catalogue value shown is for normal postal use on cover.
Nice pair of 1-cent Benjamin Franklin (Scott #63) postage stamps used illegally as revenues on part of a purchase agreement.
Catalogue value shown is for normal postal use on cover.
Pair of 1-cent Benjamin Franklin (Scott #63) and a single 3-cent George Washington (Scott #65) postage stamps, illegally used as revenues on a sworn statement by the superintendent of the Cincinnati Type Foundry. Ex-Morrissey.
Catalogue value shown is for normal postal use on cover.
Illegal use of 1-cent Benjamin Franklin (Scott #63) postage stamp as revenue on a bank check.
Catalogue value shown is for normal postal use on cover.
Illegal use of 1-cent Benjamin Franklin (Scott #63) postage stamp 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.
Catalogue value shown is for normal postal use on cover.
1-cent Benjamin Franklin (Scott #63) postage stamp used illegally as a revenue on a bank check with a great arm-and-hammer vignette in green. Tax was underpaid, as it should have been 2 cents.
Catalogue value shown is for normal postal use on cover.
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.
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.
Horizontal pair used improperly as revenues on an 1867 receipt.
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.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue.
Illegal usage of 3-cent George Washington (Scott #65) postage stamp as revenue on an attractively engraved Illinois marriage license.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on a receipt for a coat.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on a receipt. Cancel is Tolman N-11-C.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue, overpaying the check tax. Indian vignette.
Nice combination use of revenue stamp and 3-cent George Washington (Scott #65) postage stamp used illegally as revenue on a promissory note.
Nice combination illegal usage of 3-cent George Washington (Scott #65) postage stamp as revenue with R5c.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on piece. Nice embossed seal.
Illegal use of 3-cent George Washington (Scott #65) postage stamp on document with the transaction in 'thalers'.
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on CDV. Ex-Baryla.
Illegal/improper use of 3-cent George Washington (Scott #65) postage stamp as revenue. Improper usages are fairly scarce on CDV.
Illegal/improper use of postage stamp as revenue on a CDV. Ex-Baryla.
Combination usage of 3-cent George Washington (Scott #65) postage stamp illegally used as revenue, and R5c, on the certificate portion of a document.
3-cent George Washington (Scott #65) postage stamp 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.
Illegal/improper use of 3-cent George Washington (Scott #65) postage stamp as revenue on a check.
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?
Attractive illegal use of 3-cent George Washington (Scott #65) postage stamp 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).
Illegal use of 3-cent George Washington (Scott #65) postage stamp used as revenue on an attractive billhead from Grant & Prest, 'Wholesale and retail dealers in groceries, agricultural implements, field and garden seeds.'
Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue stamp on a handwritten receipt from the New London Northern Rail Road.
Horizontal pair of 3-cent Washington (Scott #65) used illegally as revenues on a sale of land.
3-cent Washington used illegally as revenue on bank check.
3-cent Washington used illegally as revenue on bank check.
Illegal usage of 3-cent Washington as revenue on a bank check.
3-cent Washington overpaying the 2-cent tax rate for a receipt. A correcting revenue stamp appears to have fallen off.
Two 3-cent Washington singles used illegally as revenue stamps on an 1865 certificate of debt for an estate.
3-cent Washington used illegally as a documentary revenue on an 1865 promissory note.
A one-of-a-kind piece: a complete bottom margin plate block of 16 used improperly as revenue stamps, on a fragment of the original document. This is currently the only reported used plate block of any kind. Scott does not value a used plate block. An unused plate block of 8 catalogues $4,750.
Doubly illegal: 3-cent Washington improperly paying the tax, and short-paying the tax owed (should have been 5 cents).
3-cent Washington used improperly as a revenue stamp on an 1866 marriage certificate from Sycamore, IL. Doubly illegal, as the tax was also underpaid by 2 cents, as the rate was 5 cents. There is an attached statement from the bride's parents granting permission for the marriage.
Illegal use of 10-cent George Washington (Scott #68) postage stamp as a revenue on document.
Catalogue value shown is for normal postal use on cover.
Illegal use of 10-cent George Washington (Scott #68) postage stamp as revenue on an 1867 promissory note.
Catalogue value shown is for normal postal use on cover.
Improper use of 10-cent George Washington (Scott #68) postage stamp as revenue on a promissory note.
Catalogue value shown is for normal postal use on cover.
Illegal usage of two 10-cent George Washington postage stamps (Scott #68) 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 cents at 1863 Mortgage rate of 10 cents per $200.
Catalogue value shown is for normal postal use on cover.
Illegal use of 10-cent George Washington (Scott #68) postage stamp as revenue. The handwriting on the stamp matches that of the check signature, however it appears to be overpaying the tax rate five-fold. The check tax was only 2 cents.
Catalogue value shown is for normal postal use on cover.
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.
10-cent Washington used illegally as revenue on an 1865 document, written entirely in German. Very unusual.
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.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) and 3-cent George Washington (Scott #65) postage stamps as revenues. Lovely mixed usage.
Combination of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp used with 3-cent George Washington (Scott #65), illegal use as revenue on piece.
Illegal usage of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as a revenue on document.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue on part of an indenture.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
Bill of lading from the Boston and Providence Railroad, with an illegal usage of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
Illegal usage of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as a revenue on document.
Illegal usage of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as a revenue on document.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp on a receipt from the Connecticut Retreat for the Insane.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as a revenue, along with an R15c, on a promissory note.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue stamp, subsequently caught and R15c affixed over the top, on a court document.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as revenue on a receipt with Indian vignette.
Catalogue value shown is for normal postal use on cover.
2-cent Andrew Jackson 'Black Jack' (Scott #73) used illegally as revenue, along with an R15c on a receipt. it appears that the illegal usage was caught, and then the revenue stamp was affixed to legally pay the tax.
Catalogue value shown is for normal postal use on cover.
2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp used illegally as revenue, caught, and then an R6c affixed over the Black Jack, legitimately paying the tax.
Catalogue value shown is for normal postal use on cover.
2-cent Andrew Jackson 'Black Jack' (Scott #73) used illegally as revenue on a doctor's receipt.
Catalogue value shown is for normal postal use on cover.
Horizontal strip of 3 2-cent Andrew Jackson 'Black Jack' (Scott #73) used illegally as revenue stamps. Multiples used illegally are especially scarce.
2-cent Andrew Jackson 'Black Jack' (Scott #73) used illegally as revenue on a document fragment, along with a 3-cent Telegraph part perf (R19b). Unusual combination. Catalogue value shown is for normal postal use of #73 on cover plus the value of an R19b.
1868 promissory note made out by French immigrant. Doubly illegal, with both proprietary stamps and postage stamps used instead of documentary revenue stamps. Correctly rated at 10 cents tax. Ex-Morrissey.
2-cent Andrew Jackson used illegally as postage on bank 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.
2-cent Andrew Jackson used illegally as a revenue stamp on a receipt from the Oregon Stage Company.
2-cent Black Jack used illegally as revenue on an 1866 receipt from an estate.
2-cent 'Black Jack' used illegally as revenue on a receipt from the Commissioner of Public Schools in Baltimore for a principal's desk.
2-cent Andrew Jackson 'Black Jack' used illegally as a revenue stamp on an 1864 check, caught, and a 2-cent Bank Check revenue subsequently affixed.
A lovely example of the 2-cent Andrew Jackson 'Black Jack'on a probate court receipt for a distribution from an estate.
2-cent 'Black Jack' used used illegally as a revenue stamp on an 1864 check, tied with black oval handstamp cancel.
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.
2-cent Black Jack used improperly on a billhead from W. P. Murray & Co., 'refiners and dealers in carbon and lubricating oils, wool oil, tar, spirits of naptha, prepared benzole, &c.'
2-cent 'Black Jack' used improperly as a revenue stamp on a merchant billhead. Undated.
2-cent 'Black Jack' postage stamp used improperly as a revenue stamp on CDV.
2-cent 'Black Jack' postage stamp used improperly as a revenue stamp on CDV. Female photographers from this era are quite scarce.
2-cent Andrew Jackson 'Black Jack' used improperly as revenue on 1864 check.
2-cent Black Jack used improperly as a revenue on an 1864 bank check.
2-cent Black Jack used improperly as a revenue stamp on an 1867 receipt. The writer must have been a physician: holy illegible handwriting, Batman!
Block of 3 5-cent Thomas Jefferson red-brown (Scott #75) postage stamps 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).
Catalogue value shown is just for a pair and single stamps off cover.
1978 APEX certificate. 5-cent Thomas Jefferson red-brown (Scott #75) used illegally as revenue on a piece of a ledger from the German import house of Loeschigk, Oesendock & Co.
Catalogue value shown is for normal postal use on cover.
Illegal use of 5-cent Thomas Jefferson (Scott #76) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
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.
Catalogue value shown is two pairs not on cover.
Very attractive illegal use of 5-cent Thomas Jefferson (Scott #76) postage stamp on a marriage license and certificate.
Catalogue value shown is for normal postal use on cover.
Horizontal pair of 5-cent Thomas Jefferson (Scott #76) postage stamps used illegally as revenue stamps on a promissory note fragment, along with two R24c paying the tax on a subsequent transaction.
Catalogue value shown is for pair off cover.
Margin imprint single of 5-cent Thomas Jefferson (Scott #76) postage stamp used illegally as a revenue stamp on an affidavit. Ironically, the document is attesting to the fitness of a William Henderson to practice law.
Catalogue value shown is for normal postal use on cover.
An illegal use of 5-cent Thomas Jefferson (Scott #76) postage stamp as revenue tied by embossed company seal to a certificate for the second installment payment on a purchase of one share of stock in 'Sterling's Ambrosia Manufacturing Company.' Sterling's Ambrosia was a hair tonic.
Catalogue value shown is for normal postal use on cover.
5-cent Thomas Jefferson used illegally as a revenue stamp on an 1865 marriage certificate from Grand Rapids, Michigan.
Illegal/improper use of 15-cent Abraham Lincoln (Scot #77) postage stamp on an order for payment, taxed as an inland exchange. Ex-Curtis.
Catalogue value shown is for normal postal use on cover.
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.
24-cent George Washington (Scott #78b) postage stamp used illegally on a document fragment, along with a pair of R32c and an R15c.
Catalogue value shown is for stamp off cover.
24-cent George Washington grey (Scott 78b) with revenue cancel (Tolman S-14).
Vertical pair, either Scott #86 (E grill) or #92 (F grill) used improperly as revenues on a March 1869 draft. While the stamps themselves have condition issues, this is an incredibly scarce piece. Not just because grilled issues used improperly as revenue stamps are very uncommon, but also in the fact that it is a Texas usage. Revenue stamped Texas documents from the Civil War era are very scarce, as there were not yet any major population centers in Texas at this time, so very few documents survived.
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.
Catalogue value shown is for normal postal use on cover.
Illegal use of 2-cent Jackson F grill (Scott #93) postage stamp along with an R37c, underpaying the tax on a promissory note (tax should have been 15 cents, not 12 cents).
Catalogue value shown is for normal postal use on cover.
Illegal use of 3-cent Washington F grill (Scott #94) postage stamp as revenue.
Catalogue value shown is for normal postal use on cover.
Nice illegal usage of a 3-cent George Washington F grill (Scott #94) combined with an R27c on a promissory note.
Catalogue value shown is for normal postal use on cover.
Without being on document it's virtually impossible to glean context of the illegal usage.
A matched set of three promissory notes written on the same date, all with illegal uses of 10-cent George Washington F grills (Scott #96) as revenues.
Catalogue value shown is for normal postal uses on cover for the 3 documents.
Vertical pair of 1869 1c Ben Franklin, used improperly as revenue stamps on document. Very rare, one of only two reported pairs used as revenue stamps.
Illegal usage of 2-cent horse and rider (Scott #113) postage stamp as a revenue on document.
Catalogue value shown is for normal postal use on cover.
Beautiful illegal usage of 2-cent horse and rider (Scott #113) postage stamp as revenue on a receipt. 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.
Catalogue value shown is for normal postal use on cover.
2-cent horse and rider (Scott #113) split grill used illegally as postage on document.
Catalogue value shown is for normal postal use of non-split grill on cover. Stamp has been lifted to verify split grill and carefully replaced.
Illegal use of Scott #113 (2-cent horse and rider) as a revenue stamp.
Catalogue value shown is for normal postal use on cover.
Block of 4 and a single, used illegally as revenue stamps, paying 10-cents tax on a January 1, 1872 promissory note. Used blocks of #113 are incredibly scarce, considerably more so than mint blocks. To my knowledge, this is the only reported revenue usage of a #113 block.
Illegal usage of 2-cent horse and rider (Scott #113) postage stamp as a revenue on document. Catalogue value shown is for normal postal use on cover.
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.
2-cent horse and rider used illegally as revenue on a receipt of payment for cheese.
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.
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.
Sequence of five annual life insurance policy renewal receipts from 1865 through 1869, all for the same policy, with the last one bearing an illegal use of the 1869 2-cent post horse and rider as a revenue stamp. Unlike today, life insurance policies were generally a luxury only the wealthy could afford, so they were not common.
1870 receipt, with 2-cent tax initially paid by the supplier (Rose, Dinsmore & Co., manufacturer of railway car springs) on February 2, improperly using a 2-cent horse and rider (Scott #113). When it reached the (audit?) office of the New York Central Railroad on February 25, a revenue stamp was properly affixed. Very scarce; currently the only reported example of both a #113 and revenue stamp on the same document.
Illegal/improper usage of 2-cent horse and rider (Scott #113) postage stamp as a revenue on 1870 estate receipt.
Catalogue value shown is for normal postal use on cover.
3-cent Locomotive used illegaly as a revenue stamp on an 1870 Lousiville receipt, overpaying the 2-cent receipt tax due.
Extremely scarce illegal usage, 2-cent grilled banknote used as a revenue. This is the first grilled banknote I have seen used illegally.
2-cent Andrew Jackson used illegally as a revenue stamp on an 1872 bank check.
Two-cent Andrew Jackson used illegally as a revenue stamp on an 1873 check with an eagle vignette.
Illegal use of postage stamp as revenue.
10-cent Jefferson used illegally as postage on an 1871 promissory note.
Illegal/improper use of 1-cent Franklin as a revenue, underpaying the 2-cent check tax.
Illegal use of postage stamp as revenue.
Illegal use of banknote as postage, caught, and then revenue stamp subsequently affixed.
Illegal use of 2-cent Andrew Jackson (Scott #157) as revenue stamp on a check.
Illegal use of Scott #157 as revenue stamp on an 1873 check with vignette.
Illegal use of Scott #158 as a revenue stamp overpaying the tax on a check.
Illegal use of postage stamp as revenue on a bank check.
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.
Spectactular oval handstamp cancel on a 2-cent Andrew Jackson used illegally as a revenue stamp on a holographic check.
2-cent Andrew Jackson used illegally as a revenue stamp on a holographic check.
Improper use of 2c vermilion Andrew Jackson paying 2 cents tax on an 1879 check, subsequently caught, and an R152b affixed properly paying the tax, the latter tied via embossed cancel.
Illegal use of postage stamp as revenue.
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.
Improper/illegal use of the 2-cent Andrew Jackson vermilion postage stamp as a revenue.
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.
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.
Illegal usage of postage stamp as a revenue on document.
Illegal use of postage as revenue.
Illegal use of postage as revenue.
Postage stamp used improperly as revenue on an attractive brewery check.
Postage stamp used improperly as revenue on an attractive brewery check.
Second day of tax illegal usage on a very lovely draft.
Illegal usage of postage as revenue.
Broken series of 5 checks from the First National Bank of Cambridgeport, all with postage stamps used illegally as revenue stamps.
2-cent Washington used illegally as a documentary revenue stamp on a Colorado Springs promissory note.
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.
2-cent Bureau definitive used improperly on an October 1898 Boise City, Idaho bank check.
2c Washington bureau used improperly as a revenue stamp on an 1899 store check from John W. Hastings drawn on the First National Bank, Wellsboro, PA.
Vertical pair, used improperly as revenues, along with a myriad of hyphen-hole perforated battleship documentaries, paying tax on a stock transfer, on the reverse of a stock certificate issued to and signed by one of the company owneers. Additionally, the 2-cent battleship documentary next to the postage stamps is also an improper/illegal use, as it is a reused revenue stamp, dated a full 2 years befoe the date this stock certificate was ever issued.
Postage illegally used as revenue.
2-cent George Washington Bureau definitive used illegally as a revenue stamp on a check from The Cloverdale Creamery in Ellensburg, Washington, the check written June 30, 1898, the day before the tax went into effect, presented for payment on July 1, the first day of tax. A beautiful illegal/improper first day usage.
A check on the Frontier National Bank in Eastport, Maine, dated July 6, 1898, with bisected 3-cent (Scott #268) and 1-cent (Scott #279) bureau issues improperly paying the 2 cent tax (1.5 cents + 0.5 cents = 2 cents). Across the pair of bisects is a manuscript cancel reading 'I.R. SLW & Son 7/6/98'.
S.L. Wadsworth & Son was ship chandlery established in Eastport in 1818 and still exists as a hardware store today.
While at first glance this piece may appear to be philatelic rather than commercial, arguments can be made as to why it is a legitimate improper usage (that might sound like a bit of an oxymoron, but what I mean is an illegal usage done out of expediency or to defraud the government rather than a collector's creation).
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.
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 used illegally as a revenue, along with 9 R154 and 20 R164 on an Idaho bond.
Improper use of postage as revenue on a bill of lading.
Vertical pair used illegally as revenues on a bank check.
Vertical pair of 1-cent green Ben Franklins (Scott #279) used illegally as revenues.
Illegal use of postage stamp as revenue.
Illegal use of postage as revenue.
2-cent Washington used illegally as a revenue stamp on a National Shoe & Leather Bank check, caught, and a 2-cent battleship documentary subsequently affixed to legitimately pay the tax.
A horizontal strip of 5 2-cent Washington postage stamps illegally paying 10 cents tax on an 1898 divorce decree.
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.
Account of 'Howard C. Beck', public accountant. Horizontal pair used improperly as revenues to pay 2-cent check tax.
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.
Two 1-cent Trans-Mississippi commemoratives used illegally as revenue stamps on an 1899 check, signed by (then) Major H. H. Bandholtz, of future Philippines 'O.B.' overprint fame.
Illegal usage of postage stamp as a revenue on document.
2-cent Trans-Mississippi used illegally as revenue on a check drawn on The Dime Savings Bank.
Matched pair of improper/illegal usages of the 2-cent Trans-Missipi as revenues on two checks.
2-cent Trans-Mississippi used illegally as revenue on a check.
Pair and two singles of the 2-cent Trans-Mississippi used illegally as revenues on a fragment of a promissory note.
A pair of dividend checks from the 'Augusta, Hallowell & Gardiner Railroad Co.' in Augusta, Maine. One illegal usage went through undetected, and the other one was caught and a revenue stamp properly affixed the following day. Great usage contrast. Oh, and to add icing to the cake, both documents are used on the first day of tax, July 1, 1898. Based upon the check numbering, there should be more out there.
2-cent Trans-Mississippi commemorative plate number single used illegally as revenue stamp on an 1899 check, signed by (then) Major H. H. Bandholtz, of future Philippines 'O.B.' overprint fame.
2-cent Trans-Mississippi used illegally as a revenue stamp on an August 1898 promissory note.
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.
2-cent Trans-Mississippi used improperly as revenue on a check written on the account of J. C. Heckert, 'manufacturer of fine domestic cigars, and dealer in leaf tobacco.'
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.
2015 Philatelic Foundation certificate. Irregular reconstructed block of 14 mint OG 1-cent Pan Americans with counterfeit 'IR' handstamp overprints. Interesting aesthetic piece... would be better if it were genuine.
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.
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.
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.
Two singles of #514, 15-cent Ben Franklin, along with a pair and single of #517, 50-cent Ben Franklin, used illegally paying $1.80 tax on a $9,000 promissory note. Quite scarce.
Great illegal use of Pilgrim Tercentenary commemoratives as revenue stamps.
20th century illegal/improper usages are much less common than their 19th century counterparts. This is an improper use of a 10-cent James Monroe issue of 1923 on a voting proxy/power of attorney document.
Very scarce 20th century high-denomination illegal usage. The same stock from the famed Knox Phagan scandal.
Mid-20th century improper usages of postage stamps as revenues are increibly rare, much more so than 19th century examples. This is a 1934 quit-claim deed, with $4 of revenue stamps affixed and initialed by the original signer of the document. Then there is a pair of the 1932 3-cent Washington definitive (Scott #720) affixed by the notary public listed on the second page. Because the cancels on the 3-cent Washingtons match the initials of the notary rather than that of the original signer, presumably ths 6 cents was intended to pay the fee for notarizing the document (3 cents per signer). The Washington pair is a partial plate number imprint capture to boot! Interesting to note that it took a year before the deed was actually recorded.
1869 Receipt statement with 2-cent post horse and rider used improperly as a revenue stamp, with a socked-on-the-nose handstamp cancel.
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.
© Copyright 2003-2024, DBH. All rights reserved.
Contact Me Site Map
Privacy Policy
Member of:
