An interesting subsection of collecting revenue documents is the illegal use of U.S. revenue stamps as postage stamps. Unlike in other countries, where the cross-usage of revenue stamps and postage stamps was permitted, in the United States it was illegal to use revenue stamps for postage 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. revenue stamps as postage are highly collectible and frequently garner massive value premiums.
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Very interesting illegal usage of 1-cent express used as postage on cover. It was caught, marked 'Bad' in manuscript, along with 'Due 2c'.
A strip of three 1-cent Express (R1c) used illegally as postage, caught and a 6-cent penalty (double the postage amount) assessed. All 3 stamps are tied by a bold December 29, 1863 Washington, DC postal cancel. A lovely example of a wartime illegal/improper usage.
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.
2-cent Bank Check revenue used illegally as postage on an overweight cover, caught and postage due penalty assessed. Part of the original enclosure included.
2-cent Bank Check used illegally as postage, caught and postage due assessed. Too bad the stamp is munched; would be a $150+ cover otherwise.
2-cent orange Bank Check used illegally as postage on a cover going from New Albany to Fort Wayne, Indiana. It was canceled, caught, correct postage affixed, and then canceled again. The lower-left circular handstamp as well as the bullseye tying the revenue stamp both run underneath the postage stamp, with the right circular handstamp subsequently struck after the postage stamp was affixed. Reduced at right.
1989 Philatelic Foundation certificate. 2-cent Express imperf pair used illegally as postage on cover, and then a 3-cent Washington (Scott #65) pasted over as actual postage. Green paid 3 handstamp cancel.
Illegal usage of 2-cent Proprietary as postage on cover. Appears to be manufactured, as the cancel doesn't look right.
Attempted illegal use of 2-cent USIR revenue stamp as postage on cover. Long out of period for the stamp, but some great markings on the cover, including two different 'HELD FOR POSTAGE' handstamps, including an interesting semicircular handstamp at top, and an 'UNCLAIMED' handstamp at bottom.
R15c used illegally as postage on an out-of-period cover. Still very scarce.
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.
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.
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.
An 'ugly duckling' of a cover, but very scarce and important. A 5-cent Inland Exchange revenue used illegally as postage on a cover to England. This cover was highlighted in Labron Harris's September 2019 American Philatelist article 'Early U.P.U. Treatment of Invalid Postage' as the earliest use he had seen of 'Xs and Os' cover markings to indicate invalid postage.
It's too bad that the stamp is munched, otherwise this would be a several hundred dollar cover. 10-cent Certificate used illegally as postage on an 1867 cover to Canada, not caught by the postal authorities. Hamilton, Canada receiving mark on reverse.
1st issue 10-cent Contract used illegally as postage, out of period, on an 1895 envelope fragment.
10-cent Inland Exchage used illegally as postage on an 1868 advertising cover to England. Caught once it reached England (note the 'MORE TO PAY' handstamp cancel). Receiving handstamps on reverse.
R40c along with an R15c and R18c used illegally as postage, as well as a 2c Andrew Jackson on cover back, presumably to France (based on the smaller handstamp cancel right of center). Ex-Metzger.
Likely a fabrication. Illegal use of revenue as postage on a flight cover.
3rd issue documentary used illegally as postage LONG out of period, on a 1938 cover, caught and 2 cents postage due assessed.
Horizontal pair of 1-cent Franklins with red provisional overprints, used illegally as postage on cover. Interesting CHICAMAUGA NATL PARK handstamp cancel.
Two 1-cent Franklin singles with red provisional overprints used illegally as postage on cover, used the first day of tax, July 1, 1898.
Very attractive illegal usage of revenue stamps as postage, but in all likelihood a philatelic creation, as there is also 2 cents of valid postage in addition to the revenue stamps. There is a small possibility that it was a double-weight cover, thus requiring 4 cents postage, but that is very unlikely, given the aesthetic presentation of the two revenue stamps flanking the postage stamp. Still, an attractive cover.
Margin imprint block of 4 of 1-cent Franklin with red provisional 'I.R.' overprint, used illegally as postage on cover.
Block of 4 of 1-cent Franklin with red provisional 'I.E.' overprint, used illegally as postage on cover.
Horizontal pair of 1c Franklins with provisional IR overprints, used illegally as postage on an 1898 cover.
Mangled 1-cent and 2-cent provisional revenue overprints used illegally as postage long out of period.
Block of 4 of 1-cent provisional overprints used improperly as postage on an 1898 cover.
Gorgeous illegal/improper usage of revenue as postage on an photographer all-over advertising cover, 2nd day of tax, July 2, 1898. Identical date and time as this cover; presumably a mass marketing mailing drop.
Overprinted issue used improperly as postage, caught and held for postage, and then a postage affixed to pay postage.
Lovely illegal/improper usage of revenue as postage on a photographer all-over advertising cover. Identical date and time as this cover; presumably a mass marketing mailing drop.
Illegal usage as postage on cover, dated 2 days before the first day of the tax.
R155 used illegally as postage on a heavy registered cover to Toronto, Ontario, Canada.
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.
Improper use of a provisional overprint on a machine-canceled cover from July 1898.
Philatelic use of provisional overprint on an advertising cover from Schwind & Garrabrant, Bicycle Building and Repairing, along with matching letterhead with a whimsical birthday message referencing the revenue stamp.
Illegal use of revenue as postage on a Spanish-American War patriotic cover.
Wonderful unusual illegal usage of 1-cent documentary battleship revenue stamp on a leather postcard.
Wonderful use of a 1-cent battleship documentary revenue stamp on a Spanish-American War patriotic cover sent to Germany via steamship S.S. Augusta Victoria. Not really an illegal use as postage, as I believe the correct rate was 10-cents, so the revenue was presumably used as a patriotic label/cinderella.
Out-of-period attempted illegal use of two 1-cent battleship documentary revenue stamps as postage. Cought and 'Held for Postage' with the postage paid and affixed 4 days later. Then stamped 'THIS IS THE MAIL FOR WHICH YOU SENT POSTAGE'.
Horizontal pair of 1-cent Battleship revenues used illegally as postage on a Spanish American War patriotic all-over flag cover.
1-cent battleship documentary used illegally as postage on a 1904 leather postcard to New Denver, British Columbia, Canada. Canadian receiving handstamp on reverse.
Attempted illegal use of 2-cent battleship documentary revenue stamp as postage. Caught and then postage affixed.
Illegal use of 2-cent battleship documentary revenue stamp as postage on a interesting advertising cover. Unsure as to the exact spelling of the candy manufacturer.
Lovely improper/illegal use of a 2-cent battleship documentary revenue stamp as postage on an advertising cover with a great strike of an 1899 National Export Exposition cancel.
2-cent battleship documentary revenue stamp used illegally as postage on cover.
Attempted illegal use of 2-cent battleship documentary revenue stamp as postage. Lovely 'Back Bay Station' flag cancel.
2-cent battleship documentary used improperly as postage on cover, folded over prior to cancel.
Improper use of 2-cent battleship documentary revenue stamp as postage on cover with a nice flag cancel.
Illegal/improper use of 2-cent battleship documentary revenue stamp as postage on an attractive advertising cover from H. C. Collier & Sons, purveyor of Columbian spirits, wood alcohol, shellacs, varnishes, gums, heavy chemicals, etc.
Attempted illegal/improper use of 2-cent battleship documentary revenue stamp on postage on an ornate pre-addressed advertising envelope. Letter was initially canceled on August 5, but conceivably held, and then 5 days later postage was affixed and the letter sent on its way.
Attempted illegal/improper use of 2-cent battleship documentary revenue stamp as postage on a cover from Niagara Falls, with a precanceled postage due stamp affixed.
Illegal/improper use of a battleship documentary revenue stamp as postage on a Texas advertising cover.
Cover front with a 2-cent battleship documentary revenue stamp used illegally as postage. Interesting albino second impression of the cancel.
Illegal use of 2-cent battleship documentary revenue stamp as postage.
Illegal use of 2-cent battleship documentary revenue stamp as postage. Barr-Fyke machine cancel as well as a Rockford receiving machine cancel.
Illegal usage of revenue as postage on a picture postcard, with a great strike of an RPO cancel.
2-cent battleship used illegally as postage on cover. Caught and sent to Dead Letter Office where it waited until postage was paid for and then regular postage stamp affixed. Great auxiliary markings.
Illegal use of 2-cent battleship revenue as postage, long out of period, on ship cover with attractive REGULATING OFFICE marking on front and ship's visit cachet cancel on reverse.
2-cent battleship documentary block of 4 and a single, used illegally as postage on a registered mail cover.
2-cent battleship used illegally on international cover to Italy via steamship S.S. Kaiser Wilhelm II, caught by the USPS and postage due assessed. 20 Centesimi Italian postage due stamp affixed and canceled at left.
2-cent Battleship used illegally as postage on a commercial cover.
2-cent Battleship revenue used illegally as postage.
2-cent Battleship revenue used illegally as postage on a very attractive patent friction engine advertising cover.
2-cent Battleship revenue used illegally as postage on cover, caught and held for postage, with two 2-cent postage due stamps affixed.
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.
2-cent battleship documentary used illegally as postage on cover, caught and marked 'Due 2' with 2-cent postage due stamp affixed.
2-cent battleship documentary used illegally as postage out-of-period on a 1910 cover.
2-cent battleship documentary used illegally as postage on a July 9, 1898 early usage cover.
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.
2-cent battleship documentary used illegally as postage, caught by the USPS and valid postage subsequently affixed.
2-cent battleship documentary used illegally as postage on a 1900 cover, caught and held for 10 days until correct postage was affixed.
2-cent battleship documentary used illegally as postage on an 1899 cover addressed to the Risdon Iron Works in San Francisco, caught and held for postage. It appears that there may have been a postage stamp affixed over the auxiliary markings, but got lost somewhere along the way.
2-cent battleship documentary used improperly as postage on a Nov. 1898 dentist's commercial mail from Portland to Norway, Maine.
Illegal usage of 2-cent battleship documentary revenue stamp as postage.
Illegal/improper use of 2-cent battleship documentary revenue stamp as postage on an advertising cover from the 'La Fayette Loan and Trust Co.', with a nice flag cancel.
2-cent battleship used illegally as postage on cover with Pan-American Exposition cancel, caught and held for postage.
2-cent Battleship used illegally on a cover from the German American Insurance Company.
2-cent battleship revenue used illegally as postage, with large flag cancel, caught and double penalty assessed, two 2-cent postage due stamps affixed.
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.
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.
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.
2-cent battleship revenue stamp used illegally as postage on a 1903 postal stationery cover.
2-cent Battleship documentary used illegally as postage out of period on a 1910 cover.
2-cent battleship documentary used illegally as postage on a slightly out-of-period 1904 cover.
2-cent battleship documentary used illegally as postage on a 1927 cover, used out of period.
2-cent battleship documentary used illegally as postage on a 1923 cover from Nome Alaska to San Fancirco, California.
3-cent documentary battleship revenue stmp used illegally as postage on cover.
Two 5-cent Trans-Mississippi and 5-cent documentary battleship illegally used as postage on cover front to England. Attempted payment of 15-cent UPU rate. Philadelphia blue circles around revenue stamp and T/25 (5 cents) Liverpool transit, London Foreign Branch markings.
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.
Illegal use of a revenue, not as postage, but rather as a postage due stamp. The 1-cent Franklin was cancelled on September 8, 1927. You can see the penciled 'Due' notation peeking out from underneath the revenue stamp. Then the additional stamp was affixed and cancelled one day later. The rate for post cards was 1 cent up until April 15, 1925, 2 cents from then until June 30, 1928, at which point it reverted to 1 cent until 1952. It is speculated that this stamp was inadvertantly used due to its similar appearance to the 1-cent postage due stamp.
Pair used illegally as postage on cover.
Attemped illegal use of two 1-cent documentaries as postage on a 1916 cover from Sutter Creek, CA. Caught and held for postage, then sent along on March 16. Typed message 'This is the letter you sent postage for,' along left side of envelope.
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.
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.'
Horizontal pair of 1-cent documentaries used illegally as postage on a 1915 cover with a preprinted address.
Illegal/improper use of revenue stamp as postage on cover. Addressed to Charles Evans Hughes, ex-Supreme Court Justice, staying at the Hotel Astor in New York City. Hughes had given up his seat on the Supreme Court earlier in the year to run for President of the United States. He would eventually be narrowly defeated by Woodrow Wilson.
Illegal use of revenue as postage on an RPO cover.
Illegal use of revenue as postage on cover, but amazingly on a paquebot cover, from the S.S. Arabic, canceled in Cherbourg-Octeville, Manche, in Normandy, France.
Illegal usage of revenue as postage.
While I have several examples of revenues used illegally as postage on covers, this is the first example I've found where the revenues were used illegally as postage due stamps.
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?
Very scarce illegal usage, a 1-cent documentary used, not as postage, but instead as a postage due stamp.
1-cent documentary used illegally as postage on a 1937 cover from an insurance company to a bank.
Improper/illegal usage of 2-cent documentary as postage on cover.
Illegal use of revenue as postage on cover.
Illegal use of revenue as postage. Two postage due stamps with Urtica precancels and a large magenta receiving handstamp from the Dairymen's League Cooperative Association, Inc.
Illegal use of revenue as postage on an illustrated hotel cover.
2-cent 1917 documentary used illegally as postage on cover, not caught.
2-cent documentary used illegally as postage on cover in-period.
2-cent documentary used illegally as postage on a 1921 advertising cover.
1924 cover franked with 1917 10-cent documentary, not accepted, and overlapped by Franklin 1-cent pair, all tied by duplex cancels.
1941 10-cent documentary used illegally as postage on an oversized 1943 special delivery cover, caught and 10-cents postage due assessed. A scarce mid-20th century in-period usage.
2-cent series 1942 red documentary used illegally as postage on a 1944 commercial cover from the Merchants Fire Assurance Corporation of New York to the Collector of Internal Revenue. Mid-20th century nonphilatelic illegal use covers are quite scarce.
4-cent documentary used illegally as postage on cover, caught by the USPS, and marked 4-cents postage due.
1-cent Documentary used illegally as postage as a rate makeup stamp shortly after the postcard rate changed from 4 cents to 5 cents. Modern illegal usages are very scarce. A great nonphilatelic commercial usage.
Revenue stamped used illegally as postage on military cover from Nha Trang, Viet Nam to Kokomo, Indiana.
Improperly used on cover as postage on a 1962 commercial cover.
Two 1-cent proprietary revenue stamps used illegally as postage on an 1899 Spanish American War patriotic cover.
Illegal/improper usage of 1/4 cent battleship proprietary revenue stamp as postage.
1-cent battleship proprietary revenue stamp used illegally as postage.
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.
Two 1-cent pbattleship proprietary revenue stamps used illegally as postage with flag cancel. Proprietary battleships are more scarce used as postage than documentary battleships.
Illegal use of 2-cent battleship proprietary revenue stamp as postage, with a great flag cancel. The proprietary battleships are considerably more scarce used as postage than the documentary battleships. Note that the revenue stamp had previously been canceled and used in November of 1898.
2-cent Proprietary battleship revenue used illegally as postage on an 1898 RPO cover.
2-cent Proprietary battleship revenue stamp used illegally as postage on an 1899 Spanish American War patriotic cover.
Improper use of proprietary battleship revenue as postage on an in-period cover. WHile the cover itself is nondescript, the proprietary battleships are seen improperly used far less frequently than their documentary counterparts.
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.
1-cent proprietary revenue used illegally as postage on cover, used in-period.
Illegal usage of 1-cent Proprietary as postage on an out-of-period cover, caught by the USPS and held for postage. Interesting 'void' handstamp next to the revenue stamp.
Very unusual. F.P. Newton match stamp used illegally as postage, along with 3 Andrew Jackson postage issues, on piece. It's a shame it is only a piece rather than the entire cover.
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