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Collect Revenue Stamps

No. of Stamps: 3831


 

Census of 1st-3rd Issue Revenue Bisects on Document

(Last updated on June 11, 2017)

Bisected revenue stamps used on documents has been a collecting focus of mine for a while, but they are few and far between. Scott catalog values have not been updated regularly, and in some cases, not in decades. They do not show up on the market very frequently.

This page is my attempt to establish a census of sorts, of the known examples. I have pulled examples from various auction archives, the Philatelic Foundation archive, dealer stocks, and my own collection.

For reference purposes, I am also including usages that have been faked, or appear to be bisects, but are not.

If you own, or know of, any 1st-3rd issue bisects used on document not shown on this page, please contact me.

2 Cent Bank Check Blue (R5)

Variety Listed in Scott? No Priced in Scott? No
Notes: Top half, along with a full stamp, paying 3-cent tax on an unattributed Carte de Visite. Currently in my collection. -Dan

2 Cent Bank Check Orange (R6)

Variety Listed in Scott? R6f Priced in Scott? No
Notes: Two pairs, each with bisect attached and used to pay 5c tax with 50c Surety Bond (R63c) on handwritten sale of property. Lot 3305 in Robert A. Siegel auction 959 on June 23, 2008. Sold for $150.00 + BP.
Variety Listed in Scott? R6f Priced in Scott? No
Notes: Part of a lot of four (Lot 3298 in Robert A. Siegel Auction 959, held June 25, 2008). The lot sold for $300.00 + BP.
Variety Listed in Scott? R6f Priced in Scott? No
Notes: Left half attached to a full R6c on the back of a CDV. Courtesy of Hermann Ivester.
Variety Listed in Scott? R6f Priced in Scott? No
Notes: Diagonal half attached to a pair, paying a 5-cent tax. Currently in my collection. -Dan
Variety Listed in Scott? R6f Priced in Scott? No
Notes: Top half along with a pair, paying a 5-cent tax. Currently in my collection. -Dan

2 Cent U.S. Internal Revenue (R15)

Variety Listed in Scott? R15f Priced in Scott? No
Notes: Left vertical half used with full stamp and R135 on Lock Haven National Bank check dated Mar. 19, 1875, stamps well-tied by handstamps. Lot 3309 in Robert A. Siegel auction 959 on June 23, 2008. Sold for $300.00 + BP.
Variety Listed in Scott? R15f Priced in Scott? No
Notes: Half Used as 1c (R15f). Left vertical half joined with pair, ms. cancel, used on marriage license dated Dec. 16, 1869, in Clay County Ill. Lot 3310 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $250.00 + BP.
Variety Listed in Scott? R15f Priced in Scott? No
Notes: Diagonal half plus attached vertical pair, on the back of a CDV. Philatelic Foundation certificate 485117.
Variety Listed in Scott? R15f Priced in Scott? No
Notes: Single and horizontal pair, along with diagonal bisect on document. Philatelic Foundation certificate 148269.
Variety Listed in Scott? R15f Priced in Scott? No
Notes: Horizontal pair, along with vertical bisect on piece. Currently in my collection. -Dan
Variety Listed in Scott? R15f Priced in Scott? No
Notes: Unknown, presumably proprietary usage, upper right diagonal bisect on a piece of packaging. The vertical line is a foldover seam of two separate pieces of paper. Currently in my collection. -Dan

4 Cent Undetermined (R20-22)

Variety Listed in Scott? No Priced in Scott? No
Notes: Top half of undetermined 4-cent type tied to the back of a CDV. Photographer Elias Bonine was known for signing his name as a play on words, using 'Bo9' rather than 'Bonine', the latter portion of which is clearly visible. Currently in my collection. -Dan

5 Cent Agreement (R23)

Variety Listed in Scott? R23e Priced in Scott? $2,500
Notes: Half used as 2c, tied to check by blue oval "Ball, Hutchings & Co., Galveston, Texas/ Mar 9, 1869" handstamp, with matching "Paid" c.d.s. at right. Philatelic Foundation certificate 467166. Lot 389 in Spink Shreves Sale 103, held June 26, 2008. Sold for $2,600.00 + BP.

5 Cent Certificate (R24)

Variety Listed in Scott? R24e Priced in Scott? No
Notes: Right diagonal half on an 1869 Little Rock, Arkansas invoice. Courtesy of Hermann Ivester.

10 Cent Undetermined

Variety Listed in Scott? Yes, but no way to know which one. Priced in Scott? $200
Notes: No real way to know which 10c revenue this is a bisect of, as only the top half was used. Document is an Indiana marriage license. Currently in my collection. -Dan
Variety Listed in Scott? Yes, but no way to know which one. Priced in Scott? $200
Notes: No real way to know which 10c revenue this is a bisect of, as only the top half was used. 1866 handwritten deed from Austin County, Texas and tied by embossed notary seal. Scarce usage from scarce state.

10 Cent Bill of Lading (R32)

Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Diagonal bisect on a Southern Pacific Railroad Co. promissory note, Marshall, Texas, 1866. Lot 16 in Auction 165 at ericjackson.com, held Jan. 14, 2003. Sold for $135.00.
Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Diagonal bisect on a Southern Pacific Railroad Co. certificate of deposit, Marshall, Texas, 1866. Lot 5 in Auction 168 at ericjackson.com, held May 13, 2003. Sold for $145.00.
Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Diagonal bisect on a Southern Pacific Railroad Co. certificate of deposit, Marshall, Texas, 1866. Lot 9 in Auction 170 at ericjackson.com, held July 15, 2003. Sold for $100.00.
Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Bottom left diagonal half tied by ms. on Southern Pacific Railroad Co. receipt dated at Marshall Tex. June 1, 1866. Lot 3316 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $150.00 + BP.
Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Diagonal bisect on a Southern Pacific Railroad Co. certificate of deposit, Marshall, Texas, 1866. Even though the identifying portion of the stamp is missing, I have labeled it as R32 because the other extant bisects showing the bottom half of the stamp from the same company are all R32. Currently in my collection. -Dan
Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Diagonal bisect on a Southern Pacific Railroad Co. certificate of deposit, Marshall, Texas, 1866. Courtesy of Mike Mahler.
Variety Listed in Scott? R32e Priced in Scott? $200
Notes: Bottom half used as a 5-cent stamp, along with a pair of R32c, making the correct 25-cent rate. Currently in my collection. -Dan

10 Cent Certificate (R33)

Variety Listed in Scott? R33e Priced in Scott? $200
Notes: Bottom half of a horizontal bisect tied by ms. cancel on an Indiana Marriage Certificate, 1867. Lot 9 in Auction 188 at ericjackson.com, held January 18, 2005. Sold for $260.00.
Variety Listed in Scott? R33e Priced in Scott? $200
Notes: Right vertical half used with pair on Phenix Insurance Company certificate dated Sep. 14, 1870. Lot 3317 in Robert A. Siegel Auction 959, held June 23, 2008. Sold for $275.00 + BP.
Variety Listed in Scott? R33e Priced in Scott? $200
Notes: Bottom half tied by ms. Sep. 20, 1866 cancel on marriage certificate from Grant County Ind. Lot 3318 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $250.00 + BP.

10 Cent Contract, Ultramarine (R34)

Variety Listed in Scott? No Priced in Scott? No
Notes: One of two pieces in Lot 3319 of Robert A. Siegel Auction 959, held on June 25, 2008. The lot of 2 sold for $425.00 + BP.

10 Cent Inland Exchange (R36)

Variety Listed in Scott? R36e Priced in Scott? $200 each.
Notes: Very unusual. Top and bottom halves of the same stamp paying separate taxes on the same document. In Eric Jackson's inventory as of 3-6-2012.
Variety Listed in Scott? R36e Priced in Scott? $200
Notes: Right half used as a 5-cent stamp on jurat of an affadavit, Highland County, Ohio, on December 9, 1865. Philatelic Foundation certificate 494226. Currently in my collection. -Dan
Variety Listed in Scott? In this case, no. Priced in Scott? No.
Notes: Not an actual bisect usage, but rather a clerical error of some sort. An oddity but nothing more. Currently in my collection. -Dan
Variety Listed in Scott? R36e Priced in Scott? $200
Notes: Right half used as a 5 cent stamp, on 1871 tavern keepers bond, Calicoon, NY. Philatelic Foundation certificate 497420.

10 Cent Power of Attorney (R37)

Variety Listed in Scott? No Priced in Scott? No
Notes: Two singles and vertical bisect of R37b on a stock certificate. Philatelic Foundation certificate 243278.
Variety Listed in Scott? No Priced in Scott? No
Notes: 4 bisected stamps on one indenture document. Three R36, two being halves of the same stamp (upper right and lower left), as well as a bisected R37b which is not listed in Scott. Together, along with a whole R52c, they comprise the correct 50-cent tax on the $500 transaction. Consensus is that these are not considered true bisects, as they were not created specficially for this document. It is more likely a case of a clerk either using up leftover remnants or trying to defraud the government by reusing used revenue stamps, cutting off the previously canceled portions. Currently in my collection. -Dan

20 Cent Inland Exchange (R42)

Variety Listed in Scott? R42e Priced in Scott? $200
Notes: Bottom left diagonal half tied by smear from ms. cancel on insurance agreement dated Aug. 6, 1867, Fine, this is the Scott listing example according to an accompanying letter from Hugh M. Clark of Scott Stamp and Coin dated Jul. 29, 1937. Lot 3321 in Robert A. Siegel Auction 959, Held June 25, 2008. Sold for $325.00 + BP.

50 Cent Foreign Exchange

Variety Listed in Scott? R56f Priced in Scott? $300 each
Notes: Top and bottom halves of the same stamp, used 21 days apart, each paying the 25-cent tax on a pair of school district trustee's bonds. Much scarcer than one would think; these are the only legitimate 50-cent bisects I have been able to find any record of. Currently in my collection. -Dan

50 Cent Undetermined

Variety Listed in Scott? No Priced in Scott? No
Notes: Fake bisect and overprint created by a stamp dealer in the 1930s. Note that the stamp was overprinted twice, once before being affixed, perpendicular to the overprint on the document. Currently in my collection. -Dan

50 Cent Lease (R57)

Variety Listed in Scott? No Priced in Scott? No
Notes: Bogus usage. Philatelic Foundation certificate 493404, concluding "IT IS NOT A GENUINE BISECT USAGE, THE STAMP DID NOT ORIGINATE ON THIS DOCUMENT."

$1.00 Inland Exchange (R69)

Variety Listed in Scott? No Priced in Scott? No
Notes: Top and bottom halves of the same stamp used on separate court subpoenas, May 4, 1866 ms. cancels. Lot 3330 in Robert A. Siegel Auctiion 959, Held June 25, 2008. Sold for $500.00 + BP.
Variety Listed in Scott? No Priced in Scott? No
Notes: Bottom half, neat July 24, 1867 manuscript cancel, affixed to document written in French. 1980 Philatelic Foundation certificate #93329. Currently in my collection. -Dan

$1.00 Lease (R70)

Variety Listed in Scott? R70e Priced in Scott? No
Notes: Bottom right quadrisect cancelled in ms. on protest document dated at Greensborough Md., Nov. 21, 1864, folds, Very Fine. Lot 3331 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $750.00 + BP.
Variety Listed in Scott? R70e Priced in Scott? No
Notes: Bottom half used with three full stamps on document in French dated Oct. 5, 1866, folds, Fine. Lot 3332 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $400.00 + BP.
Variety Listed in Scott? R70e Priced in Scott? No
Notes: Matching halves of the same stamp on two documents. Courtesy of Mike Mahler.

$1.00 Life Insurance (R71)

Variety Listed in Scott? R71e Priced in Scott? No
Notes: Diagonal half. Courtesy of Mike Mahler.
Variety Listed in Scott? R71e Priced in Scott? No
Notes: Diagonal half tied by neat manuscript "J.H.E." cancel on 22 x 8.75 in. document for the release of 36 boxes of tin from a warehouse, dated Dec. 16, 1869, document with tape reinforcing one file fold clear of stamp. 1989 P.S.E. certificate (signed Jackson, Friedberg and Cunliffe) no longer accompanies. Accompanied by a copy of a 2004 Linn's article about the item. Lot 1233 in Robert A. Siegel Auction 1110, held October 10, 2015. Sold for $850.00 + BP.

$1.00 Manifest (R72)

Variety Listed in Scott? No Priced in Scott? No
Notes: Bottom half, used with two intact stamps, with June 28, 1867 manuscript cancels on document from Louisiana. Blue "6786" control no. also cancels one stamp. 1980 Philatelic Foundation certificate #93239. Currently in my collection. -Dan

$1.00 Power of Attorney (R75)

Variety Listed in Scott? No Priced in Scott? No
Notes: Bottom half tied to an 1865 Pennsylvania judgment. Courtesy of Bart Rosenberg.

$1.00 Probate of Will (R76)

Variety Listed in Scott? No Priced in Scott? No
Notes: Imperforate, Half Used as 50c (R76a var). Bottom half with large margins, ms. cancel on Indiana court subpoena dated Sep. 1, 1863. Lot 3334 in Robert A. Siegel Auction 959, Held June 25, 2008. Sold for $750 + BP.

$2.00 Conveyance (R81)

Variety Listed in Scott? R81e Priced in Scott? $600
Notes: Right half on a Guardian's Bond. Clay County, Ill. 1865. Date & initials in cancel match document. Lot 32 in auction 188 at ericjackson.com, held January 18, 2005. Sold for $265.00.
Variety Listed in Scott? R81e Priced in Scott? $600
Notes: Left half on a Guardian's Bond. Clay County, Ill. 1865. Tied to document by last numeral in the date. Currently in my collection. -Dan
Variety Listed in Scott? R81e Priced in Scott? $600
Notes: Left and right halves of the same stamp used on separate guardian's bonds dated Jan. 17, 1865. Lot 3335 of Robert A. Siegel Auction 959, held June 25, 2008. Sold for $750 + BP.
Variety Listed in Scott? R81e Priced in Scott? $600 each
Notes: Top and bottom halves of the same stamp used on separate documents dated the same day, September 13, 1865. Philatelic Foundation certificates 468114 and 468115


Variety Listed in Scott? R81e Priced in Scott? $600
Notes: Vertical bisect; left half used on 1865 Clay County Guardian's Bond. Lot 822 in Kelleher Auction 822, held February 9-10, 2010. Sold for $276 + BP.
Variety Listed in Scott? R81e Priced in Scott? $600
Notes: Right half on a guardian's bond from Clay County, Ilinois. Courtesy of Mike Mahler.

$2.00 Mortgage (R82)

Variety Listed in Scott? R82e Priced in Scott? No
Notes: Right half affixed to Letters of Guardianship dated February 21, 1866, with "2" crossed out and ms "1$" inserted, quite fresh, very fine. Lot 458 in Spink Shreves Auction 103, held June 26,2008. Sold for $725.00 + BP.
Variety Listed in Scott? R82e Priced in Scott? No
Notes: Left vertical half cancelled with ms. Jan. 12, 1865 date on administrator's bond from Clay County Ill. Lot 3336 in Robert A. Siegel Auction 959, held on June 25, 2008. Sold for $400.00 + BP.
Variety Listed in Scott? R82e Priced in Scott? No
Notes: Top and bottom halves of same stamp, used on 2 documents dated a day apart. Philatelic Foundation Certificates 494230 and 494231. Bottom image is a composite of the two portions aligned with one anoter, showing the perfect fit. Currently in my collection. -Dan




Variety Listed in Scott? R82e Priced in Scott? No
Notes: Left half on administrators oath and bond, dated February 10, 1866. Philatelic Foundation certificate 218916.
Variety Listed in Scott? R82e Priced in Scott? No
Notes: Left half used as $1.00 on document. Philatelic Foundation certificate 190672.
Variety Listed in Scott? R82e Priced in Scott? No
Notes: Left and right halves of the same stamp used on two Letters of Administration. Courtesy of Mike Mahler.

$1.00 Probate of Will (R83)

Variety Listed in Scott? R83e Priced in Scott? $750
Notes: Bottom half cancelled in ms. on Letters of Administration document dated at Clay County Ill. Aug. 23, 1865. Lot 3337 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $500 + BP.
Variety Listed in Scott? R83e Priced in Scott? $750 each
Notes: Two left-right halves of the same stamp used on separate documents dated the same day. Philatelic Foundation certificates 468116 and 468117.


Variety Listed in Scott? R83e Priced in Scott? $750
Notes: Vertical bisect with manuscript cancellation, on June 1864 dated State Of Illinois letters of administration. Philatelic Foundation certificate 246397.
Variety Listed in Scott? R83e Priced in Scott? $750
Notes: Bottom half on administrators oath and bond, dated November 25, 1865. Philatelic Foundation certificate 243318.
Variety Listed in Scott? R83e Priced in Scott? $750
Notes: Top half on an administrators oath and bond. 1991 Philatelic Foundation certificate 243272. Lot 823 in Kelleher Auction 620, held on February 9-10, 2010. Sold for $311 + BP.
Variety Listed in Scott? R83e Priced in Scott? $750
Notes: Right half used as $1.00 on document dated June 19, 1865. Philatelic Foundation certificate 163495.
Variety Listed in Scott? R83e Priced in Scott? $750
Notes: Bottom half. Courtesy of Mike Mahler.
Variety Listed in Scott? R83e Priced in Scott? $750 each
Notes: Left and right halves of the same stamp used on separate documents dated the same day (Oct. 16, 1865), on guardian's bond and letter of guardianship, manuscript cancels, some minor toning from gum. Lot 1238 in Robert A. Siegel Auction 1110, held on October 10, 2015. Sold for $1,400 + BP.

$3.00 Charter Party (R85)

Variety Listed in Scott? R85f Priced in Scott? No
Notes: Upper left diagonal half tied by circular cut cancel on promissory note for $3,500 drawn on People's National Bank of Newville Pa., Dec. 15, 1871, folds, stamp has faults, still Fine and probably unique, this is the listing example of the $3.00 bisected for $1.50 rate on a $2,500-$5,000 note. Lot 3338 in Robert A. Siegel Auction 959, held June 25, 2008. Sold for $650 + BP.

4 Cent Blue and Black (R106)

Variety Listed in Scott? R106b Priced in Scott? $1,000
Notes: Half used as 2c, tied to 1873 check of the First National Bank, Champlain, N.Y. by herringbone cancel. This is the Scott Catalog listing example. Philatelic Foundation certificate 494227. Currently in my collection. -Dan
Variety Listed in Scott? R106b Priced in Scott? $1,000
Notes: Half used as 2c, tied to 1873 check of the First National Bank, Champlain, N.Y. by herringbone cancel, also with dated handstamp cancel, check with usual cut cross and a couple vertical folds not affecting the stamp. Philatelic Foundation certificate 468110. Lot 548 in Spink Shreves Auction 103, held June 27, 2008. Sold for $1,000 + BP.
Variety Listed in Scott? R106b Priced in Scott? $1,000
Notes: Vertical bisect, tied with herringbone cancel, to 1873 check from First National Bank of Champlain, New York. Philatelic Foundation certificate 243274.
Variety Listed in Scott? R106b Priced in Scott? $1,000
Notes: Vertical bisect, tied with herringbone cancel, on 1873 check from First National Bank of Champlain, New York. Courtesy of Mike Mahler.
Variety Listed in Scott? R106b Priced in Scott? $1,000
Notes: Vertical bisect, tied with herringbone cancel, on 1873 check from First National Bank of Champlain, New York. The earliest dated of the the 5 known examples.

5 Cent Blue and Black (R107)

Variety Listed in Scott? R107b Priced in Scott? $1,000
Notes: Diagonal bisect on 1873 Pemberville, Ohio draft. Philatelic Foundation certificate 243275. Currently in my collection. -Dan

50 Cent Blue and Black (R115)

Variety Listed in Scott? No Priced in Scott? No
Notes: Diagonal bisect on a Davidson, Tennessee marriage bond. Courtesy of Mike Mahler.

$1 Cent Blue and Black (R118)

Variety Listed in Scott? R118b Priced in Scott? $900 each
Notes: Matching pair of diagonal bisects of the same stamp, each tied by 1871 manuscript cancel on part-printed pink forms with imprint of Hampton & Larzelere, Customs House Brokers and Notaries Public, Philadelphia, entries in pounds sterling and dollars, stamps lightly creased by folds, Very Fine appearance, the bisects are unlisted in Scott and extremely rare, a fabulous pair of documents, ex Tolman. Lot 1268 in Robert A. Siegel Auction 1110, held on October 10, 2015. Sold for $1,800 + BP.

5 Cent Orange and Black (R137)

Variety Listed in Scott? No Priced in Scott? No
Notes: Left half used on 1873 check of First National Bank, Champlain, N.Y. (same correspondence as the second issue bisect - lot 548 above), tied by herringbone cancel and dated handstamp, slight gum soaking, check with a repaired tear, crease and small hole just below stamp but not affecting it, fine appearance; certainly a most important document for the specialist, as this is the only recorded example of the 5c Third Issue bisect, in fact, Scott does not list any third issue stamps with a bisect. Philatelic Foundation certificate 468112. Lot 622 in Spink Shreves Auction 103, held June 27, 2008. Sold for $725.00 + BP.

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