Number of Imaged Items on Entire Site: 4743

All Stamps Listed by Scott Number

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Scott # D1

While the strip of 5 of R197 or R208 is interesting, it is the additional usage of the large format Virginia notary stamp (SRC #D1) that is of note here. On-document usages are quite scarce, with populations in the double digits, and usages in conjunction with federal revenues are virtually unheard of, this being one of only two thus far reported. The catalog value listed above is for the notary stamp off document.


Scott # 14

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).


Scott # 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.

Catalogue value shown is for normal postal use on cover.


Scott # 26

Very scarce use of a demonetized postage stamp as a revenue.


Scott # 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

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

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.


Scott # 63

Horizontal pair used improperly as revenues on an 1867 receipt.


Scott # 65

Scott #65 illegally used as a revenue stamp.


Scott # 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.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue.


Scott # 65

Illegal usage of 3-cent George Washington (Scott #65) postage stamp as revenue on an attractively engraved Illinois marriage license.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on a receipt for a coat.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on a receipt. Cancel is Tolman N-11-C.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue, overpaying the check tax. Indian vignette.


Scott # 65

Nice combination use of revenue stamp and 3-cent George Washington (Scott #65) postage stamp used illegally as revenue on a promissory note.


Scott # 65

Nice combination illegal usage of 3-cent George Washington (Scott #65) postage stamp as revenue with R5c.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on piece. Nice embossed seal.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp on document with the transaction in 'thalers'.


Scott # 65

Illegal use of 3-cent George Washington (Scott #65) postage stamp as revenue on CDV. Ex-Baryla.


Scott # 65

Illegal/improper use of 3-cent George Washington (Scott #65) postage stamp as revenue. Improper usages are fairly scarce on CDV.


Scott # 65

Illegal/improper use of postage stamp as revenue on a CDV. Ex-Baryla.


Scott # 65

Combination usage of 3-cent George Washington (Scott #65) postage stamp illegally used as revenue, and R5c, on the certificate portion of a document.


Scott # 65

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.


Scott # 65

Illegal/improper use of 3-cent George Washington (Scott #65) postage stamp as revenue on a check.


Scott # 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?


Scott # 65

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).


Scott # 65

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.'


Scott # 65

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.


Scott # 65

Horizontal pair of 3-cent Washington (Scott #65) used illegally as revenues on a sale of land.


Scott # 65

3-cent Washington used illegally as revenue on bank check.


Scott # 65

3-cent Washington used illegally as revenue on bank check.


Scott # 65

Illegal usage of 3-cent Washington as revenue on a bank check.


Scott # 65

3-cent Washington overpaying the 2-cent tax rate for a receipt. A correcting revenue stamp appears to have fallen off.


Scott # 65

Two 3-cent Washington singles used illegally as revenue stamps on an 1865 certificate of debt for an estate.


Scott # 65

3-cent Washington used illegally as a documentary revenue on an 1865 promissory note.


Scott # 65

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.


Scott # 65

Doubly illegal: 3-cent Washington improperly paying the tax, and short-paying the tax owed (should have been 5 cents).


Scott # 65

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.


Scott # 68

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.


Scott # 68

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.


Scott # 68

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.


Scott # 68

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.


Scott # 68

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.


Scott # 68

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.


Scott # 68

10-cent Washington used illegally as revenue on an 1865 document, written entirely in German. Very unusual.


Scott # 71

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.


Scott # 73

Revenue usage of regular postage issue.


Scott # 73

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.


Scott # 73

Illegal usage as a revenue, with cancel in gold ink.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

Illegal usage of 2-cent Andrew Jackson 'Black Jack' (Scott #73) postage stamp as a revenue on document.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

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.


Scott # 73

Horizontal strip of 3 2-cent Andrew Jackson 'Black Jack' (Scott #73) used illegally as revenue stamps. Multiples used illegally are especially scarce.


Scott # 73

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.


Scott # 73

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.


Scott # 73

2-cent Andrew Jackson used illegally as postage on bank check.


Scott # 73

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.


Scott # 73

2-cent Andrew Jackson used illegally as a revenue stamp on a receipt from the Oregon Stage Company.


Scott # 73

2-cent Black Jack used illegally as revenue on an 1866 receipt from an estate.


Scott # 73

2-cent 'Black Jack' used illegally as revenue on a receipt from the Commissioner of Public Schools in Baltimore for a principal's desk.


Scott # 73

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.


Scott # 73

A lovely example of the 2-cent Andrew Jackson 'Black Jack'on a probate court receipt for a distribution from an estate.


Scott # 73

2-cent 'Black Jack' used used illegally as a revenue stamp on an 1864 check, tied with black oval handstamp cancel.


Scott # 73

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.


Scott # 73

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.'


Scott # 73

2-cent 'Black Jack' used improperly as a revenue stamp on a merchant billhead. Undated.


Scott # 73

2-cent 'Black Jack' postage stamp used improperly as a revenue stamp on CDV.


Scott # 73

2-cent 'Black Jack' postage stamp used improperly as a revenue stamp on CDV. Female photographers from this era are quite scarce.


Scott # 73

2-cent Andrew Jackson 'Black Jack' used improperly as revenue on 1864 check.


Scott # 73

2-cent Black Jack used improperly as a revenue on an 1864 bank check.


Scott # 73

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!


Scott # 75

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.


Scott # 75

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.


Scott # 76

Illegal use of 5-cent Thomas Jefferson (Scott #76) postage stamp as revenue.

Catalogue value shown is for normal postal use on cover.


Scott # 76

Lovely stamp!


Scott # 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.

Catalogue value shown is two pairs not on cover.


Scott # 76

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.


Scott # 76

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.


Scott # 76

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.


Scott # 76

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.


Scott # 76

5-cent Thomas Jefferson used illegally as a revenue stamp on an 1865 marriage certificate from Grand Rapids, Michigan.


Scott # 77

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.


Scott # 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.


Scott # 78b

Scarce illegal usage. Tolman S-14.


Scott # 78b

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.


Scott # 78b

24-cent George Washington grey (Scott 78b) with revenue cancel (Tolman S-14).


Scott # 86

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.


Scott # 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.

Catalogue value shown is for normal postal use on cover.


Scott # 93

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.


Scott # 94

Illegal use of postal issue as revenue.


Scott # 94

Illegal use of 3-cent Washington F grill (Scott #94) postage stamp as revenue.

Catalogue value shown is for normal postal use on cover.


Scott # 94

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.


Scott # 94

Without being on document it's virtually impossible to glean context of the illegal usage.


Scott # 96

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.


Scott # 112

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.


Scott # 113

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.


Scott # 113

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.


Scott # 113

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.


Scott # 113

Illegal use of Scott #113 (2-cent horse and rider) as a revenue stamp.

Catalogue value shown is for normal postal use on cover.


Scott # 113

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.


Scott # 113

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.


Scott # 113

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.


Scott # 113

2-cent horse and rider used illegally as revenue on a receipt of payment for cheese.


Scott # 113

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.


Scott # 113

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.


Scott # 113

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.


Scott # 113

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.


Scott # 113

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.


Scott # 114

3-cent Locomotive used illegaly as a revenue stamp on an 1870 Lousiville receipt, overpaying the 2-cent receipt tax due.


Scott # 135

Extremely scarce illegal usage, 2-cent grilled banknote used as a revenue. This is the first grilled banknote I have seen used illegally.


Scott # 146

Illegal revenue usage.


Scott # 146

2-cent Andrew Jackson used illegally as a revenue stamp on an 1872 bank check.


Scott # 146

Two-cent Andrew Jackson used illegally as a revenue stamp on an 1873 check with an eagle vignette.


Scott # 147

Illegal use of postage stamp as revenue.


Scott # 150

10-cent Jefferson used illegally as postage on an 1871 promissory note.


Scott # 156

Illegal/improper use of 1-cent Franklin as a revenue, underpaying the 2-cent check tax.


Scott # 157

Illegal use of postage stamp as revenue.


Scott # 157

Illegal use of banknote as postage, caught, and then revenue stamp subsequently affixed.


Scott # 157

Illegal use of 2-cent Andrew Jackson (Scott #157) as revenue stamp on a check.


Scott # 157

Illegal use of Scott #157 as revenue stamp on an 1873 check with vignette.


Scott # 158

Illegal use of Scott #158 as a revenue stamp overpaying the tax on a check.


Scott # 158

3-cent Washington improperly used as a revenue stamp, overpaying the 2-cent tax on an 1879 bank check, tied by a huge magenta 'PAID' handstamp cancel.


Scott # 178

Illegal use of postage stamp as revenue on a bank check.


Scott # 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 # 178

Spectactular oval handstamp cancel on a 2-cent Andrew Jackson used illegally as a revenue stamp on a holographic check.


Scott # 178

2-cent Andrew Jackson used illegally as a revenue stamp on a holographic check.


Scott # 178

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.


Scott # 183

Illegal use of postage stamp as revenue.


Scott # 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.


Scott # 183

Improper/illegal use of the 2-cent Andrew Jackson vermilion postage stamp as a revenue.


Scott # 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 # 250

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.


Scott # 260

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


Scott # 266

2c Washington used improperly as postage, caught, and then a 2c battleship documentary affixed to properly pay the check tax.


Scott # 267

Illegal usage of postage stamp as a revenue on document.


Scott # 267

Illegal use of postage as revenue.


Scott # 267

Illegal use of postage as revenue.


Scott # 267

Postage stamp used improperly as revenue on an attractive brewery check.


Scott # 267

Postage stamp used improperly as revenue on an attractive brewery check.


Scott # 267

Second day of tax illegal usage on a very lovely draft.


Scott # 267

Illegal usage of postage as revenue.


Scott # 267

Broken series of 5 checks from the First National Bank of Cambridgeport, all with postage stamps used illegally as revenue stamps.


Scott # 267

2-cent Washington used illegally as a documentary revenue stamp on a Colorado Springs promissory note.


Scott # 267

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.


Scott # 267

2-cent Bureau definitive used improperly on an October 1898 Boise City, Idaho bank check.


Scott # 267

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.


Scott # 267

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.


Scott # 267

2-cent Washington used improperly as a revenue stamp on a 1900 bank check.


Scott # 267a

Postage illegally used as revenue.


Scott # 267a

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.


Scott # 268

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).

  1. The date July 6, 1898 is very early in the taxation period, which is when the majority of legit illegal/improper usages are found, before ample supply of revenue stamps were delivered to more remote areas.
  2. Eastport Maine is a very remote location, the easternmost city/town in the United States, consisting entirely of islands.
  3. Why bisect? Well, if they were out of 2-cent postage stamps and were low on 1-cent stamps, this would have been a way to stretch the supply of 1-cent stamps further.


Scott # 272a

Not actually a revenue stamp, but a postage stamp accidentally printed on paper intended for revenue stamps, watermarked USIR instead of USPS. Clumsily repaired corner at upper left, but otherwise a decent example exhibiting a bold R watermark.


Scott # 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.


Scott # 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

Faked provisional overprint.


Scott # 279

Scott #279 used illegally as a revenue, along with 9 R154 and 20 R164 on an Idaho bond.


Scott # 279

Improper use of postage as revenue on a bill of lading.


Scott # 279

Vertical pair used illegally as revenues on a bank check.


Scott # 279

Vertical pair of 1-cent green Ben Franklins (Scott #279) used illegally as revenues.


Scott # 279B

Illegal use of postage stamp as revenue.


Scott # 279B

Illegal use of postage as revenue.


Scott # 279B

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.


Scott # 279B

A horizontal strip of 5 2-cent Washington postage stamps illegally paying 10 cents tax on an 1898 divorce decree.


Scott # 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

Account of 'Howard C. Beck', public accountant. Horizontal pair used improperly as revenues to pay 2-cent check tax.


Scott # 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 # 285

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.


Scott # 286

Illegal usage of postage stamp as a revenue on document.


Scott # 286

Lumber dealers.


Scott # 286

2-cent Trans-Mississippi used illegally as revenue on a check drawn on The Dime Savings Bank.


Scott # 286

Matched pair of improper/illegal usages of the 2-cent Trans-Missipi as revenues on two checks.


Scott # 286

2-cent Trans-Mississippi used illegally as revenue on a check.


Scott # 286

Pair and two singles of the 2-cent Trans-Mississippi used illegally as revenues on a fragment of a promissory note.


Scott # 286

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.


Scott # 286

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.


Scott # 286

2-cent Trans-Mississippi used illegally as a revenue stamp on an August 1898 promissory note.


Scott # 286

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.


Scott # 286

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.'


Scott # 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 # 294

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.


Scott # 294

An incredibly rare document. 1-cent Pan American Exposition used improperly as a revenue stamp, along with a 1-cent battleship documentary. The window between the issue of the Pan American Exposition stamps and the end of the check tax was only 61 days. The June 29, 2901 date is the day before the last day of tax. By this point in the tax period, stock of revenue stamps was typically not a problem (the vast majority of improper use documents occur in 1898 during the first few months of the tax). The population of known documents with Pan American Expo stamps used as revenues is currently fewer than 5 across all denominations.


Scott # 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

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.


Scott # 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 # 514

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.


Scott # 542

16 Washington-Franklins used improperly as revenue stamps paying 18 cents tax on a 1920 promissory note. 20th century improper uses are far more scarce than their 19th century counterparts, and you never see this many used on a single document.


Scott # 549

Great illegal use of Pilgrim Tercentenary commemoratives as revenue stamps.


Scott # 562

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.


Scott # 701

Very scarce 20th century high-denomination illegal usage. The same stock from the famed Knox Phagan scandal.


Scott # 705

Two 1c stamps from the 1932 George Washington Bicentennial issue (Scott #705) used improperly as revenue stamps on an August 1932 bank check. What is most interesting is that revenue stamps were never required to begin with; with the 1932 bank check tax, the bank was responsible for withdrawing 2 cents per deposited/cashed check and remitting the funds to the government. I speculate that the writer of the check was an older person unfamiliar with the new tax mechanism. They were, however, familiar with the LAST check tax from the Spanish American War period, in which revenue stamps were affixed to pay the tax. So in their mind they should affix revenue stamps, but since none were readily available as no one was using revenue stamps in such a fashion during this period (there were revenue stamps being used for other purposes, but not for checks) they did the next best thing... and used postage stamps to pay the tax. This is an item that shouldn't exist, but it does. P.S. In all likelihood, the bank still probably took 2 cents out of the writer's bank account anyway, so they wasted 2 cents worth of postage.


Scott # 720

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.


Scott # 113

1869 Receipt statement with 2-cent post horse and rider used improperly as a revenue stamp, with a socked-on-the-nose handstamp cancel.


Scott # BCR4

Business college stamp simulating a 2-cent battleship revenue stamp, on a training check from 1900. Catalog number and value is from Jim Drummond's College and School Stamps Catalogue.


Scott # CB117

Very unusual use of a customs baggage stamp on a book cover jacket, tied by a handstamp cancel typicvally used with these bagge stamps. Possibly the book was lost by a passenger and the turned into the ship's lost-and-found, where the stamp may have been affixed.


Scott # DI13

A large format (approximately 14-in x 6-in) 'Memorandum of Gold and Silver Bullion' from the Assay Office of E. Ruhling & Co. in Gold Hill, Nevada, recorded June 18, 1868. The stamp, sadly somewhat damaged, is State Revenue Catalog #DI-13, compound roulette 10x15.

Mike Mahler, in his article in the August 2019 issue of American Stamp Dealer & Collector magazine, displays an identical document dated several weeks prior (although he says his example is rouletted 10, not compound), and states the following:

Figure 6 shows a June 1868 report of E. Ruhling & Co. in Gold Hill, the sister city of Virginia City, in the heart of the Comstock, also stamped with the 5-cent dark green rouletted 10. The many details show that 1,006 ounces of 'Petaluma Mill slum,' evidently a bullion bar, was 96.7% silver, worth $1,231.67, and 2% gold for another $407.24, total $1,638.91 before the small loss in assaying. The eye-catching magenta-and-blue printing is probably explained by the imprint 'Trespass Print - Virginia, Nevada.' The shortlived Daily Trespass, published February 1867-October 1868, was named tongue-incheek by owner William J. Forbes, acutely aware that he was 'trespassing' in a field dominated by the celebrated Virginia City Territorial Enterprise. In a competitive job printing market, Forbes evidently offered Ruhling & Co. bicolored printing as an inducement to land the firm's business. This is the sole-recorded example of this remarkable form.


Scott # E5

An incredible one-of-a-kind document: a 90-day 1899 promissory note in the amount of $3,000. The tax rate was 2 cents per $100, meaning 60 cents in tax was due, improperly paid on the reverse by a block of 6 of the 10-cent U.S. Special Delivery of 1895 (Scott #5). All 6 stamps are manuscript canceled January 24, 1899, with the block also tied by a magenta oval Home Saving Bank handstamp on the date the loan was paid back, April 24, 1899. Ex-Markovits, from his award winning special delivery exhibit, where he indicated that this block is also the largest known used multiple.


Scott # HI-R3

Hawaii revenue stamp (Scott #R3) used on 1895 deed for a parcel of land.


Scott # HI-R11

Small-format document, the equivalent of a modern day exit visa.


Scott # L29

Mint NH block of 72 of the 60-cent Ohio Wine and Mixed Beverage tax stamp, originally issued in 1939. Catalog value shown is for 72 singles.


Scott # O97

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.


Scott # R1a


Scott # R1a


Scott # R1a


Scott # R1a


Scott # R1a


Scott # R1a


Scott # R1a

Scott listed short transfer at bottom. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R1a


Scott # R1a

Coal dealer.


Scott # R1a


Scott # R1a


Scott # R1a

Horizontal strip of 5. Catalogue value shown is for 2 pairs and a single.


Scott # R1a

Enormous jumbo! Parts of adjacent stamps can be seen at top and left.


Scott # R1a

Express company agent.


Scott # R1b


Scott # R1b

Warren Stetson was the purchasing agent and later the paymaster for the Troy and Greenfield Railroad, in North Adams Massachusetts. Not listed in Tolman/Shellabear. Green ink cancels are exceptionally scarce.


Scott # R1b

Vertical pair. Warren Stetson was the purchasing agent and later the paymaster for the Troy and Greenfield Railroad, in North Adams Massachusetts. Not listed in Tolman/Shellabear. Green ink cancels are exceptionally scarce.


Scott # R1b


Scott # R1b

Vertical strip of 5.


Scott # R1b

Vertical pair. Part perf multiples are quite scarce on CDVs.


Scott # R1b


Scott # R1b

Strip of 3 and pair of R1b on a claim against an estate.


Scott # R1b

Vertical pair.


Scott # R1b

Great strike of a very scarce shield cancel.


Scott # R1b

Short transfer listed in Scott. Ex-Morrissey.


Scott # R1b

Double transfer in both bottom numerals of top stamp. Extremely scarce. DT is not listed in Scott for the part perforate stamp. The catalog value shown above is just for a normal pair.


Scott # R1b

1983 APEX certificate. Very scarce short transfer (bottom of upper stamp). Interestingly, the 1866 usage is very late for a part perf.


Scott # R1b

Amazingly scarce item: A legitimate late-date east coast usage of a part perf or imperf. Typically genuine late-date usages are confined to the West Coast (California, Oregon, Washington) or are not genuine imperfs or part perfs, as supplies had been fully consumed by mid-to-late 1864. An 1868 usage is incredibly late, but this being a vertical pair makes it unquestionably genuine.


Scott # R1b

Intact top margin block of twelve. Catalogue value is for three blocks of four. Currently the second largest intact (non-rejoined) multiple of R1b.


Scott # R1c

Very scarce. Andrew Dougherty printed cancels almost exclusively on Playing Cards revenues, presumably using other stamp types temporarily, only when their supply of Playing Cards stamps ran out.


Scott # R1c


Scott # R1c


Scott # R1c


Scott # R1c


Scott # R1c

Sight draft signed by 'Sam W. Hill'. Samuel 'Sam' Hill was a member of the State House of Representatives, surveyor, associated with Douglas Houghton in surveying the Upper Peninsula and he managed the interests of many mining companies. Hill achieved legendary status for his colorful use of profanity which coined the expression 'What in Sam Hill?'


Scott # R1c

Document completely in French. Paper is a translucent onionskin.


Scott # R1c

Both freak perfs and a misperf shift.


Scott # R1c


Scott # R1c

Vertical strip of 3. The middle stamp in the strip is a short transfer.


Scott # R1c

Ex-Baryla.


Scott # R1c

Ornate 7-line boxed precancel from an as yet unidentified photographer. Note the several different typefaces used. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R1c

Promissory note from Samuel N. Pike, builder of opera houses, made out to himself. Document has a vignette of an opera house. The tax appears to have been underpaid by 3 cents.


Scott # R1c


Scott # R1c


Scott # R1c

Underpaid tax (should have been 2 cents) on a receipt for a set of marble gravestones.


Scott # R1c


Scott # R1c

Very unusual thin almost translucent paper with vertical mesh almost like laid paper. Additionally, there are surface marks in a circular/squiggle pattern across the entire reverse.


Scott # R1c

Two horribly misperfed 1-cent Express revenues on an agency receipt.


Scott # R1c

Very interesting illegal usage of 1-cent express used as postage on cover. It was caught, marked 'Bad' in manuscript, along with 'Due 2c'.


Scott # R1c

Express company receipt. The revenue stamps overlapping is nominally illegal, although universally condoned. Note that the two 1-cent Express stamps are paying the 2-cent recipt tax, not the 2-cent express tax, which by late 1865 had long since been repealed.


Scott # R1c

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.


Scott # R1d

Incredibly scarce. Very undervalued in Scott. The only example I've seen in 14 years.


Scott # R2a

2010 Philatelic Foundation certificate. Natural preprint paper folds at left and bottom right that are mistakenly referred to as creases on the certificate.


Scott # R2a


Scott # R2a

Repaired tear, but still attractive.


Scott # R2b


Scott # R2b


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c


Scott # R2c

Red ink versions of the Daugherty cancels are quite scarce.


Scott # R2c

Horribly faulty, but the cancel is nice.


Scott # R2c

Rare illegal use of R2c on document, along with an R50a, R42c, and two R5c, totalling 50 cents in payment.


Scott # R2c

2006 Philatelic Foundation certificate. The horizontal crease mentioned in the cert is so faint that it can only be seen in liquid. Superb jumbo margins. Truly a gorgeous stamp!


Scott # R2c

Very unusual 3D block letter cancel.


Scott # R2c

Used in conjunction with an R19c on a promissory note. Nominally illegal usage, as Playing Cards revenue stamps were not supposed to be used on documents. While the stamps not rare per se, the Playing Cards and Proprietary types are considerably more difficult to find on document than other 1st issue revenue types.


Scott # R2c

Typeset error: misplaced month slug. While seen occasionally on handstamped cancels, very unusual on a printed cancel.


Scott # R2c

Even though the stamp itself is mangled, red ink versions of the Daugherty cancels are quite scarce.


Scott # R2c

Scratched plate. Quite scarce.


Scott # R2c

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.


Scott # R2c

1-cent and 2-cent Playing Cards used improperly as documentaries, along with two 10-cent Inland Exchanges paying the tax on an 1863 promissory note. It appears that someone later recognized that only 23 cents tax was affixed, underpaying the tax, and subsequently a 2-cent Bank Check was added to pay the full tax due. This is the first excample I have seen of the 1-cent and 2-cent Playing Cards together on document.


Scott # R2c


Scott # R2c


Scott # R3a

1986 Philatelic Foundation certificate. Purchased as a fake, the decision is an interesting one. I have no doubt that it is not an R3a; the side margins are too tight. However, I question their determination that it is an R3d (silk paper). I scoured both sides of the stamp with 30x magnification and could find no evidence of blue silk threads. Making such a determination based on ink or paper color is not conclusive.


Scott # R3a

1980 Philatelic Foundation certificate.


Scott # R3b


Scott # R3b

Apothecary.


Scott # R3b

R3b trimmed at top and bottom to appear to be an R3a. Handstamp with inverted year slug.


Scott # R3b

Horizontal pair. Exhibits the quality-control issues from the 1860s. Unfortunately it is of minimal value due to all the faults. Very similar to lot 1912 in the Joyce collection, 1991.


Scott # R3b


Scott # R3b

Has characteristics similar to the Hart L. Pierce counterfeits.


Scott # R3b


Scott # R3b

Extremly rare printed cancel. 'Genuine Vegetable LIFE PILLS and Phoenix Bitters.'


Scott # R3b

Repaired tear at lower right, otherwise a gorgeous stamp and cancel!


Scott # R3c

'Packers and Preservers of Meat, Poultry, Game, Fish, Fruits, Vegetables, Shell Fish, Pickles, etc.'


Scott # R3c

Horizontal pair.


Scott # R3c

Patent medicine, maker of Wolcott's Instant Pain Annihilator (WIPA).


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c

Cancel is Tolman P-13.


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c

Partial margin imprint capture with a gorgeous stencil cancel.


Scott # R3c


Scott # R3c


Scott # R3c

Double strike. Ex-Baryla.


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c

Notable for its extensive vertical margins. This is the type of stamp that a faker would use to create an R3b.


Scott # R3c

Only part of a stamp remaining, but an interesting stencil cancel with two 5-point stars.


Scott # R3c


Scott # R3c

Vertical block of 6.


Scott # R3c


Scott # R3c

Unusual ornament design. Almost looks as if there is tiny text contained in the design.


Scott # R3c


Scott # R3c

Agents for the Boston Indexical Soap Company.


Scott # R3c

Unusual monogram C cancel.


Scott # R3c


Scott # R3c


Scott # R3c


Scott # R3c

On an original container lid.


Scott # R3c


Scott # R3c

Interesting 'Due 3' cancel. This stamp was most likely used illegally as postage on an envelope.


Scott # R3c

Wholesale druggists. Horizontal pair.


Scott # R3c

Horizontal pair.


Scott # R3c


Scott # R3c


Scott # R3c

Per Mike Morrissey, this is a stamp used on a boot-black known as 'Vernatella.' Cahoon manufactured oil lamps in Portland, Me. The boot-black was undoubtedly a sideline.


Scott # R3c

Unusual hollow letters. Ex-Baryla.


Scott # R3c

This one is a true oddity. Is it a counterfeit, a college/training stamp, or something else? The design is VERY crude and the color is completely different from the actual stamp. It does not appear to be a modern creation, as the red is not composed of CMYK.


Scott # R3c

The manuscript cancels are pretty mundane. Of greater interest is the stencil backstamp. I do not know if it was ever used as a stamp cancel. Ex-Baryla.


Scott # R3c

Mint with full gum. Horizontal block of 6.


Scott # R3c


Scott # R3c


Scott # R3c

Very ornate frame for the stamp. Ex-Baryla.


Scott # R3c

Choice strikes of this 3-line cancel. Ex-Baryla.


Scott # R3c

Unusual hand-carved crescent moon handstamp cancels. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R3c


Scott # R3c

Horizontal strip of 3.


Scott # R3c

Too bad about the damage. This cancel is scarce enough that were it sound, it likely would be a $50-75 item.


Scott # R3c


Scott # R3c

Wonderful item! The Walker & Taylor 10-line printed cancel is scarcer on the 1c denomination than the 2c. Also, the 1870 dated cancel is MUCH tougher than the 1866. Lastly, this is the first multiple I have ever seen with a Walker & Taylor cancel.


Scott # R3c

Hart L. Pierce counterfeit with full original gum.


Scott # R3c


Scott # R3c


Scott # R3c

Two R3c singles on bank check, a nominally illegal usage (the different first types were permitted to be used interchangably, with the exception of the 'proprietary' and 'playing cards' types).


Scott # R3c

Nominally illegal use of a pair of R3c on a recipt, the bottom stamp showing a strong guide line at bottom.


Scott # R3c


Scott # R3c


Scott # R3c

Very unusual circular stencil cancel.


Scott # R3c

Catlin's Improved Fire and Water Proof Cement.


Scott # R3c

Great ornate backstamp.


Scott # R3c

Unusual hollow font, or an inking/pressure issue.


Scott # R3c

Oval proprietary handstamp with very unusual striping and font makeup.


Scott # R3c


Scott # R3c

Diminuitive cancel.


Scott # R3c

Very scarce 4-line printed cancel: 'W. & T. CONDITION POWDER 1866.'


Scott # R3c

Horizontal pair of 1-cent Proprietary revenue stamps used improperly for documentary purposes on a New York Central Railroad voucher.


Scott # R3c

Horizontal pair of 1-cent Proprietary, used improperly as documentary revenue stamps. Thomas Kensett & Co. was an oyster and fruit canning company.


Scott # R3c

Horizontal pair of 1-cent proprietary revenue stamps used improperly as documentaries on a holographic check.


Scott # R3c

1-cent and 2-cent proprietary revenues used improperly as documentaries on a promissory note.


Scott # R3c

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.


Scott # R3c

1-cent proprietary used improperly as a documentary on an order for payment.


Scott # R3c

Horizontal pair of 1-cent proprietary revenues used improperly as documentaries on an estate receipt for grave stones.


Scott # R3c

Selection of very scarce Damon & Baker printed proprietary cancels. Company was located in Coaticook, Quebec, Canada. Cancels vary by date, font, and ink color. Full retail prices of these cancels range from $250 to $400 per stamp, with the green ink cancels being the most rare and expensive.


Scott # R3c

Horizontal strip of four 1-cent Proprietary stamps, used illegally as documentaries, short paying the tax (should have been 5 cents) on an 1869 payment order.


Scott # R3c

Illegal use of 1-cent Proprietary revenue as a documentary on an 1863 sight draft from the Quincy Mining Co.


Scott # R3c

Two 1c Proprietary stamps on an 1869 bank check. Nominally illegal in two different aspects: First, proprietary stamps were not permitted to be used as documentaries, and secondly, the stamps are overlapping, with the bottom stamp almost completely obscured, which was also not permitted.


Scott # R3c

Horizontal pair of 1-cent Proprietary revenues used illegally as documentaries on an 1867 bank check.


Scott # R3c

A 1-cent Proprietary (Scott #R3c) with printed/typeset precancel on an unfolded box top from S.R. van Duzer. This piece showcases perfctly what we collectors frequently lament as lack of care with respect to the stamps themselves, when in fact the workers of the period cared not one whit... nor were they required to. The sheets of stamps were cut up once removed from the printing press, and it didn't matter how close the cuts aligned with the perforations. The only thing that realistically mattered was affixing the canceled stamp to the product to prove the payment of tax. A very scarce piece.


Scott # R3c

Very unusual ornate proprietary medicine handstamp cancel. Too bad the strike isn't more robust.


Scott # R3c

Unattributed large-format retailer printed cancel on R3c on original box of 'Novelty Plaster Works White Felt Medicated Corn Plaster' that also features a beautiful adhesive label from E.W. Hoyt & Co. Beautiful piece! This piece is referenced in Mike Morrisey's catalogue of properietary printed cancels (2023), as an example of an overall printed precancel, as it is not tied to the product.


Scott # R3c

Scarce rimless circle handstamp on matching partial box lid for TUFTS LOZENGES. James W. Tufts of Tufts, Grosvenor & Co., which was founded in 1870.


Scott # R3c

Delicate complete original powder box of 'Glenn's Lily White for the Complexion.' Extremely scarce.


Scott # R3c

Horizontal pair with unusual unattributed 'YC' circular handstamps with what appear to be Asian characters.


Scott # R3c

Multiline handstamp on 1-cent Proprietary affixed to piece of original packaging for 'Dr. J. Pettit's American Eye Salve' with wonderful logo and branding.


Scott # R3c

Not 100% sure of the cancel attribution, as the only reference I could find containing some of the phrases in the cancel was an 1881 issue of the Yale Banner.


Scott # R3c

Counterfeit Benton's Pine Tree Tar Troches pictoral cancel, first discovered and written about in 1997. In addition to the relatively coarse impression, there are several design differences between this and the real cancel, most notably (1) the word TREE at right runs right into the 68, whereas on the real cancel there is a large amount of space between the two design elements, and (2) the right stem of the second N in BENTON's is much longer than on the real cancel. Even as a fake cancel, it is quite scarce, with less than 10 examples known.


Scott # R3c


Scott # R3c

Very scarce photographer stencil.


Scott # R3c


Scott # R3c

Canned goods manufacturer.


Scott # R3c

Oyster and fruit packer (canned goods).


Scott # R3c


Scott # R3d


Scott # R3d


Scott # R3d

Mint, full gum. Several silk fibres also apparent on face of stamp.


Scott # R3d


Scott # R3d

Interesting boxed 'USA' cancel. Several silk fibres visible on the face of the stamp.


Scott # R3d


Scott # R3d

Lee & Munson JOKES breath perfume handstamp cancel dated 1869, but stamp is clearly a silk paper with multiple blue threads apparent on both sides of the stamp. The silk paper did not exist prior to early-mid 1870, but it was not uncommon for users of proprietary cancels to use the same cancel for extended periods of time, so this cancel could easily have been used into 1870.


Scott # R3d

Wonderful stylized 'Cook" pictoral cancel on silk paper. Blue threads visible on both front and back of stamp.


Scott # R3d

7-line printed cancel reading 'Scovil's Worm Killer. Christie's Ague Balm. Dr. Bicknell's Bitters. 1870' on 1st issue silk paper.


Scott # R3d


Scott # R4a

Camphene, alcohol, fluid & petroleum distiller, and dealers in naval stores.


Scott # R4a

Lovely vertical pair. Multiples are relatively scarce. Ex-Bleckwenn.


Scott # R4a

Trimmed edges. You can see the residual perfs at top and bottom.


Scott # R4c

Wonderful ornate ornament at the center of the cancel.


Scott # R4c


Scott # R4c


Scott # R4c


Scott # R4c

Interesting perf error. A margin single that initially looks to be imperf vertically, but you can see blind perfs on the margin side.


Scott # R4c

Pair along with a strip of three, along with various and sundry other revenues paying a 50-cent tax on a warranty deed.


Scott # R4c

1864 time draft on onion-skin paper, amount $100, stamped with 1-cent Telegraph (R4c) tied by bold 'QUINCY MINE PORTAGE LAKE' datestamp. Endorsed by signature, turning this into a bearer note used as provisional currency.


Scott # R4c

Block of 4.


Scott # R4c

Scarce legitimate 1-cent rate on document.


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a

Broker.


Scott # R5a

Major double transfer (T5).


Scott # R5a


Scott # R5a


Scott # R5a

Tolman L-11.


Scott # R5a


Scott # R5a

Cancel is Tolman O-7A.


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a

Major double transfer (T5). Very scarce on document.


Scott # R5a

Superb jumbo!


Scott # R5a

Ship chandlers (merchant in ship equipment and supplies).


Scott # R5a


Scott # R5a

Double strike of handstamp cancel.


Scott # R5a

R5a privately rouletted, on document piece. Unlisted in Scott. Rouletting is visible on all 4 sides of the stamp, with multiple vertical rows.


Scott # R5a

33 singles and 3 pairs on ganged payroll receipt ledger pages.


Scott # R5a

Manufacturer of stationary and portable steam engines and boilers.


Scott # R5a

Unlisted double transfer at bottom.


Scott # R5a

Superb example with gigantic jumbo margins and a blue Wells Fargo handstamp cancel.


Scott # R5a


Scott # R5a


Scott # R5a

Nice margins.


Scott # R5a

Double transfer at bottom, along bottom of letters.


Scott # R5a

Very interesting block of 4 singles with multiple handstamp cancels at different orientations.


Scott # R5a

2-cent Bank Check imperforate and 1-cent Proprietary perforated, on a CDV. Imperf usages on CDVs are very unusual, as the 2-year window that photographs were taxed was long after most imperforates were used up. However, California is one place that legitimate late usages of imperfs are frequently encountered.


Scott # R5a

Very wide left-right margins.


Scott # R5a

Early matching usage (EMU).


Scott # R5a

Diminuitive embossed cancel.


Scott # R5a

An example of what I call 'The California Late Imperfs'. Normally imperforates and part perfs with late cancel dates are an immediate red flag for fakery... the one notable exception being a cache/hoard of imperfs that apparently resurfaced from storage late in the taxation period in California, that are legitimate imperforates and part perfs. Normally you don't find imperfs used after 1864, but California examples can be found MUCH later.


Scott # R5a


Scott # R5a


Scott # R5a


Scott # R5a

Cancel is Tolman T-2B.


Scott # R5b

This one has a lot going on:

1. A strong double transfer at bottom,
2. A Jan. 1862 cancel, which isn't possible, and
3. A secondary magenta stencil 'B' cancel.


Scott # R5b

Part perforates imperf vertically are more scarce than those imperf vertically.


Scott # R5b


Scott # R5b

Major double transfer (T5).


Scott # R5b


Scott # R5b

Insufficient funds, perhaps?


Scott # R5b

Wonderful one-of-a-kind piece! Not only is it a major double transfer (T5), but it is also an R5b that is imperforate vertically rather than horizontally (as with all part perforates, the imperf vertically are far more scarce than imperf horizontally). As of 2025, it is one of only 3 reported examples of the T5 major double transfer on an imperf-vertical R5b. It is on a piece of a Wells Fargo document, with a California state revenue.


Scott # R5b

Produce commission house. Major double transfer (T5).


Scott # R5b

2015 PSE certificate. Lovely example of the T5 double transfer with a circular handstamp cancel.


Scott # R5b

Only the third known example of the T5 major double transfer on an R5b that is imperforate vertically rather than horizontally. The imperforate vertical part perfs are generally 10x more scarce than their imperforate horizontal counterparts. This is the only known example on a complete document.


Scott # R5b


Scott # R5c


Scott # R5c

Tolman N-14J.


Scott # R5c


Scott # R5c

Wholesale grocers.


Scott # R5c


Scott # R5c

Territorial usage (Colorado became a state in 1876).


Scott # R5c

Tolman N-14M.


Scott # R5c

Importer.


Scott # R5c


Scott # R5c

Horizontal pair with imprint capture.


Scott # R5c


Scott # R5c

Unusual mixed handstamp and manuscript cancel, with the latter in a lovely contrasting magenta ink. At first glance, this looks like an R5b, but you can see a row of horizontal perfs running through the top of the document, so it is actually a misperforated R5c.


Scott # R5c

Poorly trimmed down to fake an R5b.


Scott # R5c


Scott # R5c

Major double transfer (T5).


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c

Very unusual. Check is dated September of 1862, which would have preceded the tax requirement, yet has a revenue stamp dated Dec. 26, 1863 affixed. The circular handstamp is T.P.H. & Co. which matches the company on the check, but why would a revenue stamp have been added over a year after the fact when tax on the transaction was not required?


Scott # R5c

Impossible cancellation date. The taxation requirement that 1st-issue revenues were created to address did not begin until October 1, 1862. Either the cancel was intended for January of 1863 or some other year and they set it wrong, or the cancel was backdated to match the original transaction date.


Scott # R5c


Scott # R5c

Tolman A-49A-1.


Scott # R5c

Major double transfer.


Scott # R5c

Ex-Baryla.


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c

Early handstmp cancel.


Scott # R5c


Scott # R5c

Huge jumbo margins.


Scott # R5c


Scott # R5c

2003 Philatelic Foundation certificate. Major double transfer (T5). Very scarce on document.


Scott # R5c

Chair manufacturer.


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c

Multiple preprint paper folds.


Scott # R5c

Very nice backstamp.


Scott # R5c


Scott # R5c


Scott # R5c

Early usage.


Scott # R5c

A set of 4 consecutively number checks from February 13, 1864, with lovely train vignettes. Cancel is Tolman N-21A.


Scott # R5c

Sequence of 4 consecutively numbered checks with patriotic vignette. Cancel is Tolman N-21A-1.


Scott # R5c

Bisected top half, along with a full stamp, paying 3 cents tax. Unlisted in Scott.


Scott # R5c

Attorney at law.


Scott # R5c


Scott # R5c

Plate scratch at right.


Scott # R5c

Unlisted double transfer with doubling in several places throughout.


Scott # R5c

Unlisted double transfer with doubling in the N of INTER, the E of REV, and the letters of CENTS.


Scott # R5c

Unlisted double transfer with doubling in the letters of CENTS and CHECK.


Scott # R5c

Large jumbo margins.


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c


Scott # R5c

At first glance from a distance it looks like it might be a double transfer, but it is merely an inking anomaly at top and right.


Scott # R5c

Excessive amount of plate wash resulting in a very dark blue appearance of the paper.


Scott # R5c

Major double transfer (T5).


Scott # R5c


Scott # R5c

Vertical pair showing a plate scratch running diagonally through both stamps.


Scott # R5c

Unlisted double transfer with doubling in the letters of CENTS and CHECK, on an 1864 receipt.


Scott # R5c

Bill of lading. 'manufacturers of coach varnishes and lubricating oils, fine oils for locomotives and engines, always on hand.'


Scott # R5c

Two superb strikes of ornate boxed cancel on a bank draft receipt.


Scott # R5c

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.


Scott # R5c


Scott # R5c


Scott # R5c

Fancy negative 'JT' script monogram cancel, the first example I have seen in a multiple.


Scott # R5c

Gorgeous full strike on piece.


Scott # R5c

Very scarce oval handstamp with side ornaments, from the Savage Mining Co. Order to pay, Mckenzie Bros, to S. T. Curtis, Superintendent of Savage Mining Co., for 'balance due on back freight.'


Scott # R5c


Scott # R5e

One of only two known examples of double impression on the 2-cent Bank Check blue. This is the Scott listing example. 1991 Philatelic Foundation certificate. Ex-Joyce, Ex-Drummond.


Scott # R5f

Very rare multiple, with less than 5 examples reported. Grossly undervalued in Scott. 2025 Philatelic Foundation certificate.


Scott # R6b

EMU (early matched usage).


Scott # R6b


Scott # R6b


Scott # R6b

Cancel is Tolman N-11C-1.


Scott # R6b

Likely a trimmed fake. The cuts at left and right don't look right.


Scott # R6c


Scott # R6c

Unusual F monogram cancel.


Scott # R6c

Tiny petit cancel.


Scott # R6c


Scott # R6c


Scott # R6c

Not only is this an extremely interesting trade, 'Manufacturers of Patent & Enamelled Leather', but it is one of the earliest stamped documents I have ever seen, dated October 6, 1862.


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

Unusual fancy printed cancel, with the gothic letter initials at top. Because these are seen with different letter combinations at top, speculation is that these are for bond coupons, with the bondholder's initials printed at top.


Scott # R6c

Wholesale druggists.


Scott # R6c


Scott # R6c

Unlisted double transfer. See bottom of lettering on bottom scroll.


Scott # R6c

Very early EMU.


Scott # R6c

Block of 4. Cancel is Tolman C-12A.


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

Unlisted double transfer. See base of letters on bottom scroll. Ex-Baryla.


Scott # R6c

Ex-Baryla.


Scott # R6c

Tolman W-5.


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

Incredibly early handstamp cancel!


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

An extremely early usage (the first day of the tax was October 1, 1862). Cut cancel goes through the stamp, but the actual stamp itself is incidental to the document.


Scott # R6c

Major double transfer (T5).


Scott # R6c

Oil cloth manufacturer. Nice rimless circular handstamp cancel.


Scott # R6c


Scott # R6c

Ink smear at upper right.


Scott # R6c


Scott # R6c

Interesting coffin engraving on a receipt for a coffin and funeral expenses.


Scott # R6c

Trimmed to appear as an R6b. Close examination appears that the stamp was trimmed while still on the document. See this closeup image for a high-resolution image of just the stamp.


Scott # R6c

Stamp appears to have been precanceled. Came from a small lot of 6 of these receipts, all with 1864-dated untied cancels, and all receipts being dated 1865.


Scott # R6c


Scott # R6c

Very thin translucent onion-skin type of parchment.


Scott # R6c

Minor double transfer in text of bottom scroll.


Scott # R6c

Manufacturer of malleable iton castings. Interesting advertisement on back.


Scott # R6c

Manufacturers of Patent & Enamelled Leather.


Scott # R6c

Extremely rare second day usage.


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

Ornate draft drawn on the company treasurer in Troy, New York. Unusual in that it is a draft on a company other than a bank.


Scott # R6c


Scott # R6c


Scott # R6c

Early usage.


Scott # R6c

Very early usage.


Scott # R6c

Extremely early usage.


Scott # R6c

Very early usage.


Scott # R6c

Very early usage.


Scott # R6c

Great vignette.


Scott # R6c

Early matched usage run of 4 consecutively numbered checks from November 1862.


Scott # R6c

Sequence of 4 consecutively-numbered checks, each with sharply struck steel die handstamp cancels and train vignettes.


Scott # R6c

Double transfer at bottom. Ex-Baryla.


Scott # R6c


Scott # R6c

Tic-tac-toe anyone?


Scott # R6c

Ex-Baryla.


Scott # R6c

A very scarce and unusual CDV, in that it shows both stencil cancel designs used by R.E. Merrifield, one as a cancel on the stamp, and the other as a back mark on the photograph. This larger, more ornate design was also used to cancel stamps. See this stamp for an example. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R6c

Scratched plate at upper left, not listed in Scott.


Scott # R6c

Attractive dividend check from the Hartford & Long Island Steamboat Co.


Scott # R6c

Nice EMU.


Scott # R6c

Chair manufacturer.


Scott # R6c

2014 Philatelic Foundation certificate. Plate blocks of 1st issue revenues are quite scarce. Granted, it has been very heavily reinforced around the edges. There are blue threads on 2 of the 24 stamps, but the PF has determined that it is not silk paper, so the block is not R6d.


Scott # R6c

Misperfed on both sides, resulting in a diminuitive stamp.


Scott # R6c

Double-rim oval handstamp cancel.


Scott # R6c

Neat signature backstamp. Note the inverted year slug in the handstamp cancel. Ex-Baryla.


Scott # R6c

Ex-Baryla.


Scott # R6c

Ex-Baryla.


Scott # R6c

Two-line block letter typeset cancel. Ex-Baryla.


Scott # R6c

Ex-Baryla.


Scott # R6c

They are tough to make out unless you zoom in, but each stamp is cancelled by a tiny little 'CARY' single line handstamp, one of the smallest cancels on record.


Scott # R6c


Scott # R6c

Ex-Baryla.


Scott # R6c


Scott # R6c


Scott # R6c

Very scarce ornate handstamp cancel. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

Clearly an error in the date slug of the cancel, as the tax on photographs was only in effect from 1864 to 1866.


Scott # R6c

Very unusual. Cancel is a discarded post office handstamp, apparently handed down by the postmaster to the photographer. Wright's photography studio was located next door to the post office. Ex-Baryla.


Scott # R6c

Just a wonderful document! It is a receipt for ship transport via Merchants Navigation and Transportation Co. steamer 'Commonwealth' from Silas Pierce & Co. to the Boston & Providence Railroad. There is a crisp railroad receiving datestamp (unlisted in Tolman) at top right center, and then an absolutely superb 'E.J. Smith' script handstamp cancel tying the stamp to the document. The steamer 'Commonwealth' was destroyed in a fire in December of 1865.


Scott # R6c


Scott # R6c


Scott # R6c

Blue shield cancel on bank draft.


Scott # R6c

Superb ornate handstamp cancel!


Scott # R6c

Major double transfer (T5).


Scott # R6c


Scott # R6c

Very unusual cancel. Appears it might be the top right poertion of a shield with W and D initials in an ornate medieval font. Ornament above could possibly be a dolphin overlaying an anchor.


Scott # R6c

Tolman P-13E.


Scott # R6c

Nice margin imprint capture.


Scott # R6c

Beuatiful ornate monogram hanstamp cancel. Attribution provided by the document shown on this page.


Scott # R6c

Dealers in cotton and tobacco. Early matching usage.


Scott # R6c

Very thin, translucent paper, almost like an onionskin.


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

George got a makeover!


Scott # R6c


Scott # R6c

Interesting Olde English font style in the cancel.


Scott # R6c

Law firm. Interesting usage of dollar sign symbol above the month and day.


Scott # R6c

Importer of jewelry and watches.


Scott # R6c

Inking/plate anomaly makes it look like somebody clocked George real good...


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c


Scott # R6c

Importer.


Scott # R6c

Importer.


Scott # R6c


Scott # R6c

Double transfer at top left, in the letters of U.S.


Scott # R6c


Scott # R6c


Scott # R6c

Adams Express Co. receipt. This 'second period' of taxation for express company receipts was only active from August 1, 1864 to April 1, 1865.


Scott # R6c

Tolman N-1B-2.


Scott # R6c

Silverware and flatware manufacturer.


Scott # R6c

Attractive double-outlined oval handstamp cancel. Wholesale grocers.


Scott # R6c

Prolific Oregon businessman Cornelius C. Beekman opened the Beekman Express Co. in 1856, opened the Beekman Bank in 1857, and in 1863 became the Jacksonville agent of the Wells Fargo Express Co., a position he held for 40 years.


Scott # R6c

Almost always seen on 1-cent denominations. This is the first example I have seen on a 2-cent denomination.


Scott # R6c

Very unusual triangular cancel with stylized 'PARIS' in center. From a foreign exchange document perhaps?


Scott # R6c

Army and Naval Stores, machinists and railroad supplies. Receipt for payment for a wood lathe.


Scott # R6c


Scott # R6c

Ink manufacturers.


Scott # R6c

Bold and complete strike of a very scarce rounded-corner boxed cancel. It almost always is found on 25-cent denominations, very rarely on low denominations.


Scott # R6c

Attractive bill of lading with a paddle-wheel steamer vignette, featuring handstamp cancels with the steamship's name and the captain's name.


Scott # R6c

Billhead with attractive vignette.


Scott # R6c


Scott # R6c

Wholsale clothing.


Scott # R6c

Complete bottom sheet margin imprint capture in a strip of 5, on a payroll ledger.


Scott # R6c


Scott # R6c

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.


Scott # R6c

Early matching usage.


Scott # R6c

Interesting 'NO PROTEST' note pinned to the draft. Manufacturer of paints, oils, varnishes, etc.


Scott # R6c


Scott # R6c

Importers & Wholesale Dealers in English & American Hardware. Great patriotic vignette.


Scott # R6c


Scott # R6c

Oval handstamp cancel with artistic 'Artist' in the center, as well as a bold backstamp on the CDV.


Scott # R6c

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.


Scott # R6c


Scott # R6c

Previously unrecorded variant of Tolman cancel #T-4D. Minor double transfer in letters of bottom scroll.


Scott # R6c

Gorgeous two-color billhead with an American Indian vignette. 'Manufacturers and Dealers in Cut, Chewing, Smoking and Plug Tobacco'.


Scott # R6c

Large-format shield handstamp cancel. Subject of photo is Capt. Sidney T. Robinson mustered into the 14th Illinois Cavalry Regiment (Company L) as a Private on Jan. 7, 1863. He was transferred to the 5th U.S. Colored Cavalry Regiment on Dec. 14, 1864 as a First Lieutenant. He left the regiment as a Captain.


Scott # R6c

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.


Scott # R6c

Very unusual boxed 'PAID 4' handstamp cancel with very ornate corner ornaments.


Scott # R6c

Not a T5 major double transfer, but about the closest thing to it with respect to the doubling of letters in the bottom scroll.


Scott # R6c

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.


Scott # R6c

1866 bill of lading from the steamship company 'Glidden & Williams.' Bills of lading typically weren't printed in multiple inks, let alone metallic ink. The gold is bright and reflective; more beautiful in hand than the image implies.


Scott # R6c

Pictoral cancel very similar to the famous Poland's Magic Powders cancel.


Scott # R6c

Wonderful example of a handstamp cancel used as both a CDV backstamp and as a precancel.


Scott # R6c

Another bored clerk decided to trace a charicature of George Washington. Female photographers during this period are quite scarce.


Scott # R6c

Stencil precancel.


Scott # R6c


Scott # R6c

Susquehanna Valley Bank


Scott # R6d

1996 APEX certificate.


Scott # R6d


Scott # R6d

Great margins, just a wonderful example of a tough silk paper.


Scott # R6e

Ex-Cunliffe.


Scott # R6e

Currently the only reported example of R6e on a photograph. Exceptional color and centering! Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R6e

Slightly munged stamp (and document), a bill of lading confirming receipt of one case of hoop skirts from Eagleton Manufacturing Co. Virtually all known documents with R6e originate from the Eagleton Manufacturing Co.


Scott # R6f

Diagonal bisect attached to a pair of R6c paying a 5-cent tax. Ex-Mahler.


Scott # R6f

Bisected top half adjoined to a full stamp paying a 3-cent tax. Ex-Baryla.


Scott # R6f

Bisected top half along with a pair of R6c paying the 5-cent tax on a promissory note.


Scott # R7a


Scott # R7a

Major double transfer (T7).


Scott # R7a

2008 PSE certificate. Major double transfer at bottom (T7). Superb!


Scott # R7a


Scott # R7a


Scott # R7a


Scott # R7a

Margin copy. Large tool gouge or plate carck through Washington's head.


Scott # R7a


Scott # R7a


Scott # R7a

Plate scratch at lower right through 'ATE'.


Scott # R7a

Interesting Wells Fargo cancel, appears to be a postal cancel. It would have been interesting to see this on its original document or cover...


Scott # R7a

Scratched plate tailing off the last E in CERTIFICATE.


Scott # R7a

Foreign entry of 1c above top numerals.


Scott # R7a

Horizontal pair with right stamp exhibiting the foreign entry of the 1c above and outside the top numerals. Catalog value shown is that of a normal pair.


Scott # R7a

Printed cancel on an admission ticket to the 59th Semi-Annual Conference of The Ben Franklin Associates, to be held on July 4, 1863. One of two reported examples. Ex-Tolman.


Scott # R7a

Long vertical plate scratch at left.


Scott # R7a


Scott # R7b

Listed as a fake because R7b doesn't exist. Likely created from an an imperforate R7a, but the question is why? It doesn't make sense as a philatelic forgery. The perfs are jagged and nonstandard. I posit that it may have been privately done for the sake of expediency and functionality, similar to the private sewing machine perforations. Interesting regardless.


Scott # R7c

Blind perfs top and bottom; trimmed left and right.


Scott # R7c

Major double transfer (T7).


Scott # R7c

Foreign entry, top of numerals.


Scott # R7c

Superb example of the T7 major double transfer.


Scott # R8c

2001 APEX certificate. Major double transfer (T7).


Scott # R8c


Scott # R8c


Scott # R8c

Looks like someone trimmed it in an attempt to create an R8b, which does not exist. Still has a nice cancel though.


Scott # R8c

Very attractive early matching usage (EMU) on a certificate of deposit.


Scott # R8c


Scott # R8c


Scott # R8c

Superb jumbo margins!


Scott # R8c

Frederick Gridley, cashier.


Scott # R8c


Scott # R8c

Nice 2-cent Certificate used on check with a nice 'B of S' manuscript cancel.


Scott # R8c


Scott # R8c

Very early EMU (early matching usage) on a certificate of deposit. There are only a handful of 1862-dated usages of R8c reported.


Scott # R8c


Scott # R8c

Early matching usage (EMU) on a certificate of deposit.


Scott # R9a

Superb jumbo. John Wood was founder of Quincy Il and early land speculator in town. He served as IL governor 1860-1861 (10 months), then was quartermaster for state of Illinois.


Scott # R9a


Scott # R9a


Scott # R9a


Scott # R9a


Scott # R9a


Scott # R9a

Probably Howard's Express or Harnden's Express.


Scott # R9a

Someone gave Ole' George a dye job!


Scott # R9a

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.


Scott # R9a

Early matching usage (EMU) paying express tax, which was resceinded effective March 31, 1863.


Scott # R9a

Under Union occupation. Scarce cancel with inverted year slug.


Scott # R9a

Beautiful XF example with large margins, exhibiting same plate scratch (lower right numeral) as is found on R9c and R10c.


Scott # R9b

Huge jumbo margins. Part perfs imperforate vertically are considerably more scarce than the normal imperforate horizontally.


Scott # R9b

Very large top and bottom margins. R9b are actually quite scarce on document.


Scott # R9b

Part perfs are quite scarce on CDV.


Scott # R9b

Double transfer at bottom, position 47.


Scott # R9c


Scott # R9c


Scott # R9c


Scott # R9c

Attractive framed ship vignette.


Scott # R9c

Cracked plate at bottom right.


Scott # R9c

Block of 24 (8x3) on a document fragment. According to The Curtis Collection census, this is the second largest known block of R9c.


Scott # R9c

Early matching usage (EMU) of a misperfed 2-cent Express blue revenue, on an Express company receipt.


Scott # R9c


Scott # R9c


Scott # R9c

Precanceled block of 4.


Scott # R9c


Scott # R9c

Check with very interesting red 'SOLDIERS PAY' handstamp. Marcus L. Ward, later governor of the state of New Jersey, per Wikipedia (en.wikipedia.org/wiki/Marcus_Lawrence_Ward) Ward devised and managed one of the first systems in New Jersey for enabling soldiers to set aside monthly allotments of their pay for delivery to their families and gained the nickname “the soldiers' friend.” It is conceivable that this document is from that effort.


Scott # R10b

Somewhat sulphurized.


Scott # R10b

2011 Weiss certificate. Faulty, but legitimate R10b's are as scarce as hen's teeth.


Scott # R10c


Scott # R10c


Scott # R10c


Scott # R10c


Scott # R10c

Horizontal block of 6.


Scott # R10c


Scott # R10c

One of two stencil designs used by R.E. Merrifield, the other one being a straight-line stencil. A CDV showing both cancels can be seen here. Ex-Baryla.


Scott # R10c

Nice mixed usage.


Scott # R10c


Scott # R10c

Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R10c

Ornate shield handstamp cancel. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R10c


Scott # R10c

A beautiful 'Army and Soldiers Package Express' receipt with vignette at left.

This is one of only stamped examples I have seen. Express receipts were only taxed during two short windows: Oct. 1, 1862 through Mar. 3, 1863, at which point the express stamp tax was rescinded, and then starting again Aug. 1, 1864 when a receipt tax was enacted, through Apr. 1, 1865 when the tax on receipts for delivery by an express company was rescinded.

It is also the only example I have ever seen pictures of that has the blue overprint at center. It reads 'It is further agreed, that said Harnden Express shall not, in any event, be liable for any loss, damage or detention caused by Civil or Military authority, or by rebellion, insurrection or riot.' Presumably the company was taking excessive losses due to the Civil War, so they added this overprint.


Scott # R10c


Scott # R10c


Scott # R10c

Gold broker.


Scott # R10c

Plate flaw across top scroll.


Scott # R10c


Scott # R10c


Scott # R10c

Commission merchants.


Scott # R10c

E.C. Knight was an importer and sugar refiner.


Scott # R10c

Only the second reported example of this cancel that features the camera image. However, unlike previously attributions to the photographer C. Becker based upon the imprint on the front of CDVs, this cancel shows the photographer as 'R.N. Ham' at the same address.


Scott # R10c

Mortgage with two $2 Conveyance paying the tax, but what is more interesting is the use of a quadrisected 2-cent Express (R10c) as sigillums (seals for the signature). Very unusual usage, the first example I have seen of a revenue stamp used in this manner.


Scott # R10c


Scott # R10c


Scott # R10d


Scott # R10d

Only one tiny blue thread, but it is definitely there.


Scott # R10d

Horizontal pair. Valued as two singles, as Scott does not list pair or block of 4 values for silk papers.


Scott # R11b


Scott # R11b


Scott # R11b


Scott # R11b

Beautiful example of a part perf on CDV. Ex-Baryla.


Scott # R11b

Part perfs are very scarce on CDVs.


Scott # R11b

Superb example.


Scott # R11c

Lovely exhibit-quality multiple, a horizontal block of 12.


Scott # R11c


Scott # R11c


Scott # R11c


Scott # R11c

Red playing card cancels are quite rare, especially on the blue 2-cent playing cards.


Scott # R11c

Nice mixed usage.


Scott # R11c


Scott # R11c

Ex-Baryla.


Scott # R11c

Ex-Baryla.


Scott # R11c

Elaborate stencil that served double duty as a backstamp and as stamp cancel. See this stamp for an example of the same stencil used as a backstamp. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R11c


Scott # R11c


Scott # R11c

Ex-Baryla.


Scott # R11c

Ex-Baryla.


Scott # R11c


Scott # R11c

Ex-Baryla.


Scott # R11c


Scott # R11c

Bold photographer precancel.


Scott # R11c

Mismatched capital and lower case letters in month.


Scott # R11c

Improper use of 2-cent Playing Cards revenue stamp on a tax collector's receipt.


Scott # R11c

Very unusual handstamp cancel with curved ERIE in the center.


Scott # R11c

Beautiful negative CB monogram handstamp with exterior double dotted circle. The previous owner attributed the cancel to Charles Bartlet, but I believe that to be inaccurate. Bruce Baryla included an example of this cancel in his CD-ROM reference on Civil War photographer cancels, as he had an example on an unmarked CDV, so it is likely a photographer, but we just don't know whom.


Scott # R11c

Beautiful strike in red of unusual photographer cancel with the city name 'ERIE' curved.


Scott # R11c

Blocks of 4 are not typically found on small-size CDVs. Also unusual in that there is a mismatch between the company name on the cancel and the photographer backstamp just barely peeking out over the stamps. Possibly bought out another photographer's business?


Scott # R12c

Perfectly centered jumbo example with a great handstamp cancel.


Scott # R12c


Scott # R12c

Nominally illegal use, as playing cards types were not supposed to be used on documents.


Scott # R12c

Per the Curtis Census, this is only the ninth reported multiple of the 2-cent Playing Cards orange.


Scott # R12c

2-cent orange Playing Cards used illegally as a documentary on 1864 bank check.


Scott # R12c

Orange 2-cent Playing Cards used illegally as documentary on an 1864 bank check.


Scott # R12c

2-cent orange Playing Cards used improperly as a documentary on an 1864 bank check.


Scott # R12c

Very scarce pair of 2c Playing Cards in orange. Only the tenth reported multiple of any size. Appears to be from the same sheet and canceled by the same hand as this pair.


Scott # R13a

2001 PSE certificate.


Scott # R13a

2011 PSAG certificate.


Scott # R13a


Scott # R13b

Along the top and at top right are faint guidelines to assist in the plate layout. After a while they usually wore to invisibility. The heavy line running along the right side is called a bulge line. This is caused by the displacement of the metal of the plate upward when rocking in the various plate positions.


Scott # R13b


Scott # R13b

Partial margin imprint at bottom.


Scott # R13b

Incredibly late cancel for it to be a legitimate part perforate, but the left-to-right centering is typical of what one would expect from a genuine part perforate.


Scott # R13b

A bit of an ugly duckling, but a top margin single with part of the adjoining stamp at bottom.


Scott # R13b


Scott # R13b

While R13b part perf pairs are not particularly scarce, truly mint examples with original gum are. The white spots on the reverse are not thins, but rather some gum voids.


Scott # R13b

Nominally illegal use of proprietary type as a documentary. Very scarce and exceptional centering.


Scott # R13b

Nominally illegal use of proprietary stamp as documentary. Absolutely huge vertical margins.


Scott # R13b

2-cent Proprietary part perforate, very scarce on document.


Scott # R13b

2005 Philatelic Foundation certificate. Vertical pair.


Scott # R13c


Scott # R13c


Scott # R13c

Druggist.


Scott # R13c

Poland's Magic Powders fancy mortar and pestle printed cancel. One of the the most famous and desirable 1st issue cancels.


Scott # R13c


Scott # R13c


Scott # R13c


Scott # R13c


Scott # R13c


Scott # R13c

Major double transfer (T13). Ex-Morrissey.


Scott # R13c

Canners.


Scott # R13c

Major double transfer (T13).


Scott # R13c


Scott # R13c


Scott # R13c

Ex-Baryla.


Scott # R13c

Ex-Baryla.


Scott # R13c

Ex-Baryla.


Scott # R13c

Fancy 'Cook' cancel.


Scott # R13c


Scott # R13c

Stamp is horribly disfigured, but the cancel is very unique.


Scott # R13c

T13a complete double transfer.


Scott # R13c

All-over double transfer. Very rare. Doubling throughout design, from scrollwork to all text, to portrait. Were it not for the fact that the doubling is in different directions, this could be mistaken for a double impression.


Scott # R13c

Nice sheet corner example.


Scott # R13c

Stamp is munged, but this one is all about the cancel: a beautiful patriotic motif, with both a star and 'stars and bars' shield design.


Scott # R13c

Unlisted double transfer, affecting only a few features, most notably the V in 'REV' at upper right.


Scott # R13c

Right margin single, imperforate.


Scott # R13c

Superb example!


Scott # R13c

Neat handstamp cancel of a circle with a star contwined within.


Scott # R13c

Very unusual cut stencil cancel.


Scott # R13c

Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R13c

One-of-a-kind pair on back of a tintype. The top stamp is the Scott-listed T13a double transfer, plate position 147, showing doubling of both top and bottom elements. The stamp below it it is plate position 161, which shows doubling of the top elements only. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.

I also have a multiple containing plate position 133 showing doubling of elements only at the bottom of the stamp, with plate position 147, the full T13a showing doubling at top and bottom, which you can see here. To my knowledge there are no known intact multiples of all 3 plate positions.


Scott # R13c

Elaborate stencil that served double duty as a backstamp and as stamp cancel. See this stamp for an example of the same stencil used to cancel a stamp. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R13c

Transfer roll marks above the design from the bottom of the stamp above.


Scott # R13c

All-over double transfer. Very scarce. Doubling throughout design, from scrollwork to all text, to portrait. Many aspects are virtually identical to this double transfer except that the portrait on this particular stamp is heavily doubled and the portrait on the linked stamp is unaffected.


Scott # R13c

Ex-Baryla.


Scott # R13c

5-line handstamp cancel. Ex-Baryla.


Scott # R13c

Ex-Baryla.


Scott # R13c

Six-line handstamp used as both a precancel and backstamp. Ex-Baryla.


Scott # R13c

Ex-Baryla.


Scott # R13c

Fairly scarce photographer and cancel. Ex-Baryla.


Scott # R13c


Scott # R13c


Scott # R13c


Scott # R13c

Very unusual, as the full stamp is placed over a partial stamp underneath. It is possible this was an attempt to pay a 3-cent tax with a bisected stamp, or simply the other portion of the stamp underneath was lost and a complete stamp was placed over top.


Scott # R13c

Guideline at right of stamp. CDV with very ornate backstamp.


Scott # R13c

This double transfer is unlisted in Scott, the position above the T13a. You can see the doubled elements below the bottom scroll. The position below the T13a corrspondingly has doubled elements only across the top of the stamp.


Scott # R13c

All-over double transfer affecting lettering in all four scrolls. Very scarce. The exterior is virtually identical to this double transfer except that the portrait on this particular stamp is completely unaffected and the portrait on the linked stamp is very heavily doubled.


Scott # R13c

Unusual magenta straight line cancel. The style is such that I wonder whether it is in-period or was added after the fact.


Scott # R13c

Clapp & Co.'s MAGIC BALL and address within ornate box.


Scott # R13c

Wonderful stylized monogram cancel, incorporating both initials of (G)ood & (S)tokes. Flip it one way and you see the G. Flip it the opposite way and you see the S.


Scott # R13c

Very interesting variant of the T13 major double transfer. The diagnostic points are all the same, but the DT is not as strong, yet the printing and impression is crisp and strong. Also, given the cancel date, a fairly early printing.


Scott # R13c

Huge jumbo example of R13c on a CDV from an unknown photographer.


Scott # R13c

Interesting Civil War satirical patriotic piece ridiculing the Confederacy that shows Jefferson Davis in a dress. The caption reads 'Brutal attack on helpless women by the U.S. government'. The dialogue has a woman saying 'You had better not provoke the president, he might hurt some of you' and a Union soldier replying 'Yer dont say'.


Scott # R13c

Plate debris and inking anomalies.


Scott # R13c

Photo is of Charles W. Nestel, known as 'Commodore Foote,' the smallest man in the world, and his sister, Miss Eliza S. Nestel, known as the 'Fairy Queen' of the West, the smallest lady in the world.


Scott # R13c

Very rare printed cancel 'Dr. Fitler's Carminative for Infants and Adults. Price 35 cts'


Scott # R13c

From a distance it looks like a printed cancel, but instead it is a very meticulously drawn manuscript cancel, replete with wide and narrow serifs on the 'font'.


Scott # R13c

Rare boxed proprietary medicine cancel 'USE DR. TOBIAS VENETIAN LINIMENT'


Scott # R13c


Scott # R13c

Horizontal pair, the right stamp being the position above the T13a major double transfer, exhibiting DT elements across the bottom.


Scott # R13c

Somewhat blurred strike of a fairly scarce cancel. Scratched plate at bottom center.


Scott # R13c

Very dramatic doubling in lower right corner of stamp; unlisted in Scott.


Scott # R13c

Rare proprietary medicine cancel. Damon & Baker was located in Coaticook, Quebec, Canada.


Scott # R13c

Illegal usage of 2-cent Proprietary as postage on cover. Appears to be manufactured, as the cancel doesn't look right.


Scott # R13c

2-cent Proprietary used improperly as a documentary revenue stamp.


Scott # R13c

2-cent proprietary revenue stamp used improperly as a documentary on an 1864 receipt. Stamp also exhibits a plate crack at top right.


Scott # R13c

2-cent Proprietary used improperly as a documentary on an 1864 estate receipt.


Scott # R13c

2-cent proprietary used improperly as a documentary on a receipt for an estate disbursement.


Scott # R13c

2-cent proprietary used improperly as a documentary, along with a 3-cent Foreign Exchange, paying 5 cents tax on a notarized affadavit.


Scott # R13c

T13 major double transfer at bottom on a Delaware CDV.


Scott # R13c

2-cent proprietary with partial margin imprint capture at bottom, used illegally as documentary on an 1867 probate court receipt.


Scott # R13c

2c Proprietary used illegally as a documentary on an 1865 dividend receipt.


Scott # R13c

Plate cracks or inking anomalies at right.


Scott # R13c

Block of 4 with multiple minor double transfers throughout. Top 2 stamps are canceled with magenta X's, the bottom 2 stamps not canceled. They appear to be precancels of some sort, as all 4 stamps have full gum.


Scott # R13c

Very dramatic all-over double transfer, plate position unknown. Almost all lettering, numerals, and frame elements are doubled to some extent.


Scott # R13c

Diminuitive circular handstamp with NY in center.


Scott # R13c

Morrissey type 2a: Last '6' created by punching out piece of upper right part of top loop of an '8'.


Scott # R13c


Scott # R13c

Lovely stencil backstamp. This may also have been used as a stamp cancel; if anyone has seen an example of same, please contact me.


Scott # R13c

Extremely unusual in that the 'D. N. Wentzel' stencil backstamp doesn't match the information in the printed backstamp. Did one photographer buy out another? Was the stencil applied by the purchased or a collector after the fact? We may never know.


Scott # R13c

Just a stunningly beautiful oversized packaging label with a horse vignette, with a 2-cent Proprietary revenue affixed, canceled with initials matching the business name.


Scott # R13c

Impossibly scarce document. Vertical strip of three 2-cent Proprietary (R13c) improperly paying 6 cents tax (the correct rate) on a San Francisco 1864 promissory note. The strip features two of the three plate positions associated with the T13a major double transfer: the middle stamp is plate position 133 showing doubling of elements only at the bottom of the stamp, and the bottom stamp is plate position 147, the full T13a showing doubling at top and bottom. Ex-Bleckwenn.

To my knowledge there are no known intact multiples of all 3 plate positions. I also have an example of the full T13a along with the plate position below it (position 161) showing doubling of just the top elements, which you can see here.


Scott # R13c

All-over double transfer. Very rare. Doubling throughout design, from scrollwork to all text, to portrait. Were it not for the fact that the doubling is in different directions, this could be mistaken for a double impression.


Scott # R13c

Very scarce and unusual document, a Certificate of the Oath of Mail Contractors, Carriers, &c, Required by Law', with two R13c used improperly as documentaries.


Scott # R13c

Pale or 'milky blue' shade.


Scott # R13d


Scott # R13d

Unlisted double transfer. See lettering at top and ribbon and ornaments at left.


Scott # R13d

Scott lists the T13a double transfer on normal paper and as an R13e (ultramarine shade), but does not list the T13a on silk paper. Exceptionally rare.


Scott # R13d

Not only is this a gorgeous example of one of the tougher silk papers, but it is also an unlisted double transfer. Look at the lettering across the top and the ribbon down the left side.


Scott # R13d

Uncancelled left-margin pair. Per the Curtis Census, only the 5th reported multiple of any size.


Scott # R13d

Central portion of crude oversized bank handstamp.


Scott # R13d

2c Proprietary silk paper horizontal strip of 3. Severely thinned but a very scarce silk paper multiple. Per the Curtis Census, this is tied with one other strip of 3 for the second largest multiple, with only a single block of 4 larger.


Scott # R13d

Very scarce cancel for 'Dr. Fitler's Carminative for Infants and Adults. Price 35 Cts.' on a fairly scarce 1st issue silk paper.


Scott # R13e

Despite being a bit schmutzig on the obverse, it is mint with original gum. Very rare.


Scott # R13e


Scott # R13e


Scott # R13e

Ex-Morrissey.


Scott # R13e

Tattered but scarce stamp and cancel. Manufacturer of 'Dr. I. W. Lyon's perfect Tooth Powder.'


Scott # R13e

Only the third known example of the 2c Proprietary ultramarine used on document, an improper use.


Scott # R13e

Morrissey Type 3. W.K. Lewis was a cannery. Very scarce on the 2-cent ultramarine.


Scott # R14c


Scott # R14c


Scott # R14c

Courtesy of Bruce Baryla — This 'Skull and Bones' handstamp was known to collectors of fancy handstamps by its appearance as a 'sender's mark' on covers mailed in 1857 by the 'Society of Twenty-Two,' a Yale University based fraternal group associated with the famous Skull and Bones Society.

This same handstamp was used years later as a stamp canceling device. As it turns out, the secretary of the 'Society of Twenty-Two' in 1857 was Robert A. Beckwith. He became a photographer and co-owner of the Whitney & Beckwith studio — and he repurposed the handstamp from his college days to cancel revenue stamps.

See this blog entry for other examples with different portions of the cancel.


Scott # R14c

A generic photographer precancel on a stereoview.


Scott # R14c

George Washington... Fu Manchu style! :)


Scott # R14c

Re-entry marks above the design.


Scott # R14c

Ex-Baryla.


Scott # R14c


Scott # R14c

Unusual rimless oval cancel.


Scott # R14c

Courtesy of Bruce Baryla — This 'Skull and Bones' handstamp was known to collectors of fancy handstamps by its appearance as a 'sender's mark' on covers mailed in 1857 by the 'Society of Twenty-Two,' a Yale University based fraternal group associated with the famous Skull and Bones Society.

This same handstamp was used years later as a stamp canceling device. As it turns out, the secretary of the 'Society of Twenty-Two' in 1857 was Robert A. Beckwith. He became a photographer and co-owner of the Whitney & Beckwith studio — and he repurposed the handstamp from his college days to cancel revenue stamps.

See this blog entry for other examples with different portions of the cancel.


Scott # R14c

Very early usage of this cancel.


Scott # R14c

Negative monogram of the letter F or T. Very scarce.


Scott # R14c

Courtesy of Bruce Baryla — This 'Skull and Bones' handstamp was known to collectors of fancy handstamps by its appearance as a 'sender's mark' on covers mailed in 1857 by the 'Society of Twenty-Two,' a Yale University based fraternal group associated with the famous Skull and Bones Society.

This same handstamp was used years later as a stamp canceling device. As it turns out, the secretary of the 'Society of Twenty-Two' in 1857 was Robert A. Beckwith. He became a photographer and co-owner of the Whitney & Beckwith studio — and he repurposed the handstamp from his college days to cancel revenue stamps.

See this blog entry for other examples with different portions of the cancel.


Scott # R14c

Major double transfer (T13a).


Scott # R14c

Horizontal pair on CDV. There are only a handful of R14c multiples known. California CDVs are also quite scarce.


Scott # R14c

A huge jumbo of a stamp.


Scott # R14c

Very unusual. This CDV depicts a famous painting, Robert Walter Weir's 'The Embarkation of the Pilgrims', painted in 1857, which currently hangs in the United States Capitol rotunda.


Scott # R14c

2-cent Proprietary used illegally/improperly as a documentary on a holographic (hand written) bank check.


Scott # R14c

Lovely 4-margin example of R14c with bold W&B handtsamp cancel on a CDV.


Scott # R14c

Scarce California usage.


Scott # R14c

Cased daguerreotype (?) with horizontal strip of 3 of R14c affixed, photographer unknown. R14c has very few multiples known, with the Curtis census showing only 4 multiples larger than this single strip of 3, and 3 pairs. The catalogue value shown is for a pair and a single.


Scott # R15P4

Very unusual item! It is purported to actually be a card proof (R15P4) cut down and used illegally (Nutmeg Auctions lot #710348). Moreover, it is the T15 major double transfer.


Scott # R15c

Commission house.


Scott # R15c

Block of 4 with perfectly centered handstamp cancel.


Scott # R15c

Unusual fiscal and postal usage on same document. On the back of a folded letter with a #114 for postage.


Scott # R15c

Monogrammed BC reversed out of black.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Painter of signs and/or sidewalk advertising signs.


Scott # R15c

A diminuitive cancel from 'J.E. Small. Oh, the irony...


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Arms merchant.


Scott # R15c

Double transfer at bottom.


Scott # R15c


Scott # R15c

Toolmaker.


Scott # R15c

Nickel and silver works.


Scott # R15c

Wool merchant.


Scott # R15c


Scott # R15c


Scott # R15c

Tobacco exporter. Interesting split strike of the cancel.


Scott # R15c

Unlisted all-over double transfer. Transfer visible in many places throughout the stamp. Appears to be the same plate and position as this one.


Scott # R15c


Scott # R15c

Unusual 'tombstone' design.


Scott # R15c


Scott # R15c

Very strong double transfer unlisted in Scott (not a T15 or T15a, nor is it one of the minor DTs). Most noticeable in TWO, the T in CENTS, and the U in U.S.


Scott # R15c


Scott # R15c

Date slug in handstamp set incorrectly, was advanced from 1869 to 1879 instead of 1870.


Scott # R15c

Nice little steamship vignette. Note the signature handstamp at bottom right.


Scott # R15c

Delavan House was an upscale hotel in Albany.


Scott # R15c


Scott # R15c


Scott # R15c

Scarce wire transfer receipt from Montana Territory.


Scott # R15c

Unusual item in that it appears that the stamp was affixed to blank paper and then the letter was written over top of it.


Scott # R15c

Dealer in boots, shoes, hats, caps, etc.


Scott # R15c

Importers and wholesale dealers of Straits, Bank, Shore, Neatsfoot, and Sod Oils, Pure Newfoundland and Labrador Cod Oils.


Scott # R15c


Scott # R15c


Scott # R15c

Receipt for several barrels of biscuits and ginger snaps purchased by Sterling Iron & Railway Co. from John T. Wilson, Ship Bread and Cracker Baker.


Scott # R15c


Scott # R15c

Wholesale grocers.


Scott # R15c

Although this may appear at first blush to be bisects or quadrisects, there was no 1.5 cent rate. This is more likely illegal usage by someone cutting out uncanceled portions of otherwise canceled stamps and combning them to pay the tax, essentially reusing the revenue stamps.


Scott # R15c

Dealers in foreign fruits.


Scott # R15c

Unlisted all-over double transfer.


Scott # R15c

Very attractive billhead showing a purchase by the New London Northern Railroad Co.


Scott # R15c


Scott # R15c

Wonderful stencil cancel in brown ink, which is quite scarce. Ex-Baryla.


Scott # R15c


Scott # R15c


Scott # R15c

Scarce railroad.


Scott # R15c


Scott # R15c


Scott # R15c

Interesting handstamp cancel where the 'S' was carved in backwards. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c

A tiny, diminuitive handstamp cancel. Ex-Baryla.


Scott # R15c

Dealer in leather & belting.


Scott # R15c


Scott # R15c

Ex-Baryla.


Scott # R15c

Very unusual post mortem photo. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c

One of two different stencil cancels used by this photographer. The other one is more ornate, with a wavy design. It can be seen here. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c

The only reported pictorial cancel depicting a studio camera. No complete example of the shield cancel has been reported. Other portions of the cancel can be seen on this CDV. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c

Portions of the only reported pictorial cancel depicting a studio camera. No complete example of the shield cancel has been reported. Other portions of the cancel can be seen on this CDV. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c


Scott # R15c

Subtle doubling along the left side and across the bottom.


Scott # R15c

Wonderful crisply struck embossed cancel on a domestic bill of lading from E. Murdock & Co., manufacturers of wooden ware, with a ship vignette at upper left.


Scott # R15c

Unusual fancy printed cancel, with the gothic letter initials at top and the 3D block numbers in the year. Because these are seen with different letter combinations at top, speculation is that these are for bond coupons, with the bondholder's initials printed at top. Ex-Morrissey.


Scott # R15c

Nice margin imprint capture.


Scott # R15c

Receipt for locomotive engine cylinders.


Scott # R15c

Unusual paired rising and setting sun cancel.


Scott # R15c

R15 strip of 3 along with a French revenue stamp on a piece of a sight draft. Documents/pieces with both U.S. and foreign revenues are quite scarce, especially from the Civil War era. P.E. Brulatour was a wine importer.


Scott # R15c

Colorful and detailed bill of lading from Union Transportation and Insurance Co's Fast Freight Line.


Scott # R15c

Crisply struck cancel from the Quincy Mining Co. on a sight draft.


Scott # R15c

Interesting how the cancel does not exactly match the backstamp of the CDV. The business may have been in transition. Ex-Baryla.


Scott # R15c

Intersting use of a handstamp cancel as a backstamp. Ex-Baryla.


Scott # R15c

Ex-Baryla.


Scott # R15c

Handstamp cancel also used as a backstamp. Ex-Baryla.


Scott # R15c

Ex-Baryla.


Scott # R15c

Ex-Baryla.


Scott # R15c

Ex-Baryla.


Scott # R15c

Unusual cancel. The crudeness of the typeface implies a hand carved cancel.


Scott # R15c

Ex-Baryla.


Scott # R15c

Ex-Baryla.


Scott # R15c

4-line handstamp cancel. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c

Cruciform handstamp cancel from the same photographer that used this one. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c

Cruciform handstamp cancel from the same photographer that used this one. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R15c


Scott # R15c

Wonderful portrait doodle cancel.


Scott # R15c

Sharp printing of stamp showing major double transfer top left to top and lesser doubling left side to left, Bedford 2B late state study.


Scott # R15c

Stamp from Bedford Plate 2B study showing double transfer throughout stamp, stronger bottom and left side to left.


Scott # R15c

Stamp from Bedford Plate 2B study, slight doubling top left to top, left side to left, and bottom to bottom left. Superbly centered stamp.


Scott # R15c

Double transfer top half left side to left and top label to left, stamp from Bedford Plate 2B study.


Scott # R15c

Very sharp double transfer bottom label to the bottom and left, from the Bedford Plate 2B study. Looks very similar to the T15 double transfer without the shift at top left.


Scott # R15c

Prooflike impression showing major double transfer bottom label, especially right half, from Bedford Plate 2B study.


Scott # R15c

Very sharply printed stamp showing double transfer bottom label sharply downward slightly to left, left ball showing doubling to left. Quite striking!


Scott # R15c

Cracker baker.


Scott # R15c

Tea merchant.


Scott # R15c

Unusual cancel, in that you have 1868 in the date slug area, and 1867 in the circle below. What is the 1867? Date of incorporation? Address? Ex-Morrissey.


Scott # R15c

The first explosive powder manufacturing company west of the Rockies.


Scott # R15c


Scott # R15c

Rail Road & Mill Supplies, Combination Hose (for steam fire engines) & Bolting.


Scott # R15c

Manufacturers of PATENT PADLOCKS for Railroads.


Scott # R15c

Watch and jewelry merchant.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Millers and Dealers in Flour and Grain.


Scott # R15c

Dealer in beef, pork, mutton, lamb, veal. Attractive billhead with nice vignette.


Scott # R15c

Cancelled scrip for five dollars, payable to 'Sam W. Hill Agt'. Samuel 'Sam' Hill was a member of the State House of Representatives, surveyor, associated with Douglas Houghton in surveying the Upper Peninsula and he managed the interests of many mining companies. Hill achieved legendary status for his colorful use of profanity which coined the expression 'What in Sam Hill?'


Scott # R15c

Cancelled scrip for ten dollars, payable to 'Sam W. Hill Agt'. Samuel 'Sam' Hill was a member of the State House of Representatives, surveyor, associated with Douglas Houghton in surveying the Upper Peninsula and he managed the interests of many mining companies. Hill achieved legendary status for his colorful use of profanity which coined the expression 'What in Sam Hill?'


Scott # R15c

Masonic dues receipt.


Scott # R15c

Very scarce cancel.


Scott # R15c

Doubling down the left side, on the ornaments at top and bottom and the ribbon. L. G. Tillotson were manufacturers, importers, and dealers of telegraph, railroad, and electrical products.


Scott # R15c

Interesting 'erasive ink' patent cancel.


Scott # R15c


Scott # R15c

Arms merchant. This is different from the usual diminuitive black concentric oval cancel that one usually sees from this company.


Scott # R15c

Seller of dry goods & woolens. Also an attractive red oval payment handstamp.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Scarce freight paid handstamp also used to cancel the stamp. Small steamship vignette at upper left.


Scott # R15c


Scott # R15c

Large-format embossed cancel: 'GEORGE E. HALL, COMMISSION MERCHANT & DEALER IN COTTON, COTTON WASTE, COTTON & WORSTED YARNS ALL NUMBERS, BATTING, WADDING, TWINE, WICKING, ETC. 67 KILBY ST. BOSTON'


Scott # R15c

Manufacturer of mowers and reapers.


Scott # R15c

Wholesale boot and shoe dealer.


Scott # R15c


Scott # R15c


Scott # R15c

Cracked plate. Cancels from Canadian companies are quite scarce.


Scott # R15c

Extensive doubling through bottom lettering, scrollwork, and ornaments.


Scott # R15c

Somebody dotted Geroge's eyes and nose.


Scott # R15c

Unlisted double transfer. Very similar to the T15 double transfer, however the shift of the O in TWO and U in U.S. are at different angles. Additionally, this DT shows more doubling across the bottom.


Scott # R15c

Cotton and cotton waste dealers. On a receipt to the Boston & Providence Railroad.


Scott # R15c


Scott # R15c


Scott # R15c

Unlisted all-over double transfer. Transfer visible in many places throughout the stamp. Appears to be the same plate and position as this one.


Scott # R15c

Unlisted double transfer across top of stamp.


Scott # R15c

Interesting 'PAID' handstamp with the date contained within.


Scott # R15c

Small plate scratch at upper right.


Scott # R15c

Script 'Received for Deposit' cancel.


Scott # R15c

Interesting item. Stamp is tied by a check protector line embossing the document. Only problem? That style of embossed check protector wasn't made until the 1890s. Presumably when testing new equipment, they pulled old documents to use as test fodder.


Scott # R15c

Minor double transfer at bottom of S, I, and N in bottom scroll.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

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.


Scott # R15c

'Dealers in Lumber, Lath & Shingles, manufacturers of sash, doors & blinds.'


Scott # R15c

Wholesale liquor dealers. Stamp shows extreme sulphurization.


Scott # R15c

Suger refiners.


Scott # R15c

Sugar refiners.


Scott # R15c

Billhead with R15 showing extreme sulphurization, presumably from having been stored in close proximity to sulphur coal.


Scott # R15c

Double transfer.


Scott # R15c

'Dealers in House-Fusnishing Goods, Furnaces, Ranges, Stoves and Heaters. Manufacturers of Tin, Sheet-Iron and Copper Ware.' Attractive rendering of a stove in red on the reverse.


Scott # R15c

'Manufacturers of White Lead, Litharge, Red Lead, Castor and Linseed Oils.'


Scott # R15c

Tolman N-11NN. Allen Butler, General Western Passenger Agent.


Scott # R15c

Tolman N-11C.


Scott # R15c

Tolman H-8D.


Scott # R15c

Tolman N-1H.


Scott # R15c

Tolman P-13E.


Scott # R15c

Tolman N-29.


Scott # R15c

Undetermined 2-cent orange (I've classified it as R15x as that is what is most likely, given the date of use) on a holographic check with a great blue oval cancel.


Scott # R15c

Receipt for advertising in 'The Evening Post' from the Boston, Newport & New York Steam Boat Co.


Scott # R15c

Ship chandlers (merchant of shipping supplies).


Scott # R15c

Variant of the T15 major double transfer, on a receipt from A.M. Davenport & Co., 'upholsterers and dealers in all kinds of furniture, mirrors, drapery, curtains, window shades, mattresses and feathers.'


Scott # R15c

Two different receipts from the Oregon Stage (Coach) Company.


Scott # R15c


Scott # R15c

Double transfer at top.


Scott # R15c

Unlisted double transfer. Very similar to the T15 double transfer, however the shift of the O in TWO and U in U.S. are at different angles. Additionally, this DT shows more doubling across the bottom and in the numerals at left.


Scott # R15c

Purchased from a seller in Germany, this is an R15c on an attractive foreign exchange with two vignettes from the European Exchange Office of C. F. Adae, a Cincinnati, Ohio banking house. Not only is there a German revenue stamp also affixed to the reverse (combination usages of both U.S. and non-U.S. revenue stamps on the same document from this era are quite scarce), but the R15c is tied not only by a C.F. Adae circular handstamp cancel, but also a blue oval of Reverchon & Co., a German banking house in Trier. Fantastic document!


Scott # R15c

1870 Bank of New Orleans sight draft (foreign exchange) sent overseas, where French revenue stamp was affixed to the reverse. Combination usages of U.S. and non-U.S. revenue stamps from this era are very scarce.


Scott # R15c

Gorgeous aesthetics, both the document and the cancel.


Scott # R15c

Receipt for medical services provided by Dr. Charles A. Budd, who was on the faculty of the New York Medical College (New York University).


Scott # R15c

'Dealers in all kinds of fancy and staple dry goods, carpetings, oil cloths, rugs, &c.'


Scott # R15c

Strong doubling all down the left side and some across the bottom as well.


Scott # R15c

Tobacco manufacturers. Not only an interesting cancel, but a nice double transfer at lower right.


Scott # R15c

R15c on sight draft, along with two R44c each on protest notes dated 3 days apart, after demand for payment on the aforementioned draft was refused.


Scott # R15c

Two R15c on a 'Wood Roll' (fuel purchase) from the Cleveland & Toledo Railroad.


Scott # R15c

Three R15c singles, along with R36c and R37c on monthly payroll.


Scott # R15c

Bill of lading with an attractive vignette at top.


Scott # R15c


Scott # R15c


Scott # R15c

Freight receipt from New York Central Railroad.


Scott # R15c


Scott # R15c

'Manufacturers Materials'. Very unusual with the city in the center of the oval rather than the date.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Lumber dealers.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Large format oval handstamp cancel. Agricultural dealers.


Scott # R15c

This may very well be the largest ornate handstamp cancel I have ever seen, on a billhead from Jacob Ritter, 'importer of bolting cloths'. The branding in the cancel text matches the branding at upper left on the billhead, although interestingly the spelling is different. Gorgeous!


Scott # R15c


Scott # R15c


Scott # R15c

A paid bill from 'The Great Republic Weekly' to 'The National Lincoln Monument Association' for printing of circulars, etc. with Lincoln vignette at top and bold embossed seal at bottom.


Scott # R15c

R15c used illegally as postage on an out-of-period cover. Still very scarce.


Scott # R15c

2-cent USIR on check along with a Nevada state revenue stamp.


Scott # R15c

Stove manufacturer.


Scott # R15c

'Acids, Dye Stuffs, &c.'


Scott # R15c

Publishers.


Scott # R15c

2-cent USIR along with a rouletted Nevada state revenue on an 1868 draft.


Scott # R15c


Scott # R15c


Scott # R15c

Insurance agent.


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c


Scott # R15c

Receipt for tuition and board for a cadet at Western Military Institute.


Scott # R15c

Document printed and written entirely in German. The company had offices in both the U.S. and Germany.


Scott # R15c

Very delicate, translucent paper.


Scott # R15c

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.


Scott # R15c

College membership certificate.


Scott # R15c

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.


Scott # R15c

Manufacturers of The Ohio Mower & Reaper, Pitt's Separator, Carey Horse Power, & Castings of All Kinds.


Scott # R15c

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.


Scott # R15c

Meticulous manuscript cancel that looks like a printed cancel at first glance, on an 1868 receipt for grading and graveling a city street.


Scott # R15c

1868 receipt from the New York Central Railroad Co. to the Continental Screw Co.


Scott # R15c

Ornate large circular handstamp cancel on an 1867 receipt.


Scott # R15c

Wonderful stylized signature handstamp cancel on an 1865 payment receipt for freight charges for 138 bales of cotton.


Scott # R15c


Scott # R15c

Reconstructed large-format boxed handstamp cancel from Comstock's Regular Clipper Line, New York to San Francisco.


Scott # R15c

Very unusual handstamp cancel with either an eagle or a seal/walrus at the center (likely the former). I've not been able to dig up any logo or other images associated with this firm, which was an import house.


Scott # R15c

Interesting tombstone-style framed handstamp cancel. Hardware, glass, putty &c.


Scott # R15c

Vendor of wine, liquors, cigars.


Scott # R15c

Wonderful typeset printed cancel on an 1867 bank check.


Scott # R15c

Attractive billhead from Kennedy & Mallon, 'Choice Family Groceries, Wines & Liquors' in Virginia, Nevada, featuring both a 2c USIR documentary as well as a Nevada state tax stamps. Most Nevada state tax revenues are found on checks or high-dollar industrial transactions, e.g., mortgages. You don't see many of the mundane day-to-day documents (receipts, invoices, legal documents) that are so often seen with federal revenues affixed.


Scott # R15c

Ornate boxed handstamp cancel on an 1865 receipt for 4 stoves and metal castings.


Scott # R15c

Unusual check from an audit of the state school fund income account.


Scott # R15c

Very attractive bi-color draft.


Scott # R15c


Scott # R15c


Scott # R15c

Doubling showing in lettering at bottom.


Scott # R15c

Just a lovely vignette at left.


Scott # R15c

Freight receipt for goods carried aboard the steamer KATAHDIN. While the handstamp cancel at top does not tie the stamp, it's nice to have a full strike of the steamship cancel.


Scott # R15c

'Manufacturer of solid black walnut mouldings, walnut & gilt ovals, walnut mirror frames, oval and square picture frames, gilt, rosewood and gilt mouldings, also wholesale dealer in photographic material'


Scott # R15c

Documents featuring both U.S. and non-U.S. revenue stamps are fairly scarce, the vast majority being Spanish American War period or later. Civil War period documents in this category stray into 'rare' territory. This is a very delicate 1870 Mexican bill of exchange with imprinted revenue stamp (renta papel sellado), also with two R15c affixed, presumably when it was presented for payment in Galveston, Texas. The imprinted revenue is #870.45 in Donald O. Scott & Frank A. Sternad The Revenue Stamped Paper of Mexico 1821-187. Currently the only reported U.S.-Mexico dual taxed document from the Civil War period.


Scott # R15c

R15c with socked-on-the-nose handstamp cancel, on a lovely bicolor ornately-engraved 1868 interest certificate.


Scott # R15c

Oversized document of foreign exchange printed entirely in French, dated March 1869, with U.S. revenue stamp tied via handstamp cancel on obverse, and French revenue stamp on reverse. Scarce dual-country stamped document.


Scott # R15c

Lovely 1866 two-color check with background vignette of various animals. McNeely & Co. was a tannery and manufacturer of various animal skins, parchment, vellum, etc.


Scott # R15c

Large format stencil cancel also serves as an identifying backstamp.


Scott # R15c

Large format stencil backstamp. This may also have been used as a cancel. If anyone has seen such an example, please contact me.


Scott # R15c

Large stencil cancel that doubles as a backstamp.


Scott # R15c

Unusual large-format handstamp cancel on 1869 bank check.


Scott # R15c


Scott # R15c


Scott # R15d

Major double transfer (T15). Unlisted on silk paper. Several silk fibres also visible on the face of the stamp.


Scott # R15d


Scott # R15d

L-shaped strip of 3. Top left stamp is the T15 major double transfer listed by Scott. The bottom right stamp is a different unlisted major double transfer. Here is a closeup of the two DT areas side by side to compare them.


Scott # R15d

Three copies of R15d (slk paper) and an R34c on a promissory note, overpaying the tax by 1 cent. This is one of the earliest uses of silk paper I have encountered.


Scott # R15d

T15 major double transfer on a check with a very attractive vignette.


Scott # R15d

T15a major double transfer.


Scott # R15d

Unlisted major double transfer.


Scott # R15d

T15 major double transfer. Vibrant color and large margins.


Scott # R15d

Unlisted all-over double transfer. Transfer visible in many places throughout the stamp. Several silk threads visible on the face of the stamp.


Scott # R15d

T15 major double transfer. Not listed in Scott on silk paper, but is actually as common on silk paper as non-silk paper.


Scott # R15d

Dramatic double transfer. While some of the elements are not as bold as that of the T15, the elements are distanced farther from the primary position any any other DT I have seen on R15. Considerably more scarce than the T15.


Scott # R15d

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.


Scott # R15e

2014 Philatelic Foundation certificate. An exceptionally rare stamp, much scarcer than the Scott catalog implies. It is on the order of 5x to 10x more scarce than R6e, yet its catalog value is only about twice as much.


Scott # R15e

2006 APEX and 2017 William T. Crowe certificates. The only reported example of R15e on a CDV. Also the finest centered example I have been able to find in my R15e census research. Exquisite piece!


Scott # R15e

1991 PSE certificate listing Eric Jackson, Richard Friedberg, and Robert Cunliffe as expertizers. Blunted upper left corner, but incredibly scarce stamp regardless, with only 26 reported examples of the stamp.


Scott # R15f

Vertical bisect on piece with two R15c, paying a 5-cent tax. Listed but unpriced in Scott.


Scott # R15f

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.


Scott # R15f

Diagonal bisect attached to a vertical right margin pair of R15c, paying 5 cents tax on a contract.


Scott # R15f

Two document fragments, each with a bisected 2-cent USIR, being two halves of the same stamp. Here is an image of the two halves superimposed, showing that they are both halves of the same stamp.


Scott # R15f

Two identically framed photos with gilt paint, each with bisected 2c USIR stamps, being two halves of the same stamp. Matched pairs of bisects are extremely scarce.


Scott # R16b


Scott # R16b


Scott # R16c


Scott # R16c


Scott # R16c


Scott # R16c


Scott # R16c


Scott # R16c

Nice jumbo margins.


Scott # R16c


Scott # R16c


Scott # R16c

Ex-Baryla.


Scott # R16c

Very unusual. The backstamp of the CDV reads 'Dr. H. Baker' yet the single-line handstamp cancel appears to read 'M. E. Parker'. Any ideas? Ex-Baryla.


Scott # R16c

Broker.


Scott # R16c

Clerk's Office of the District Court of the United States for the Southern District of New York.


Scott # R16c


Scott # R16c

Two R16c on second of exchange sight draft to Frankfurt, in Guilders.


Scott # R16c


Scott # R16d

Deep rich color.


Scott # R16d


Scott # R17c


Scott # R17c


Scott # R17c


Scott # R17c


Scott # R17c

Ex-Baryla, from his award winning Civil War Sun Tax exhibit. Subject of the photo is William H. Baldwin, 1st New York Engineers.


Scott # R17c

Absolutely gorgeous jumbo, with margins much larger than normally found.


Scott # R17c


Scott # R17c


Scott # R17c

Ex-Baryla.


Scott # R17c


Scott # R17c


Scott # R17c


Scott # R17c


Scott # R17c


Scott # R17c

Small preprint paper fold running across stamp.


Scott # R17c

A complete playing card wrapper from the Samuel Hart & Co. playing card company for their 'Linen Eagle' playing cards. It features 2-cent and 3-cent Playing Cards stamps with printed script December 1863 'SH&Co.' cancels. Presumably the selling price of the deck of cards increased at a later date, thus necessitating the addtiion of the 3 5-cent Playing Card stamps using a later single-line block style handstamp cancel.


Scott # R17c

3-cent and 2-cent Playing Cards revenue stamps used improperly as documentaries, paying 5 cents tax on a sworn affidavit.


Scott # R17c

Wonderfully centered 3-cent Playing Cards on a CDV. There appear to be plate scratches across the top. I'm looking for a confirming example with the same scratches, so please contact me if you have seen one.


Scott # R17c


Scott # R17c

3-cent Playing Cards with a tool gouge or plate crack at top center, plate position #14, on a CDV.


Scott # R17c


Scott # R18b


Scott # R18b


Scott # R18b

Importer. R18c Trimmed to appear as an R18b.


Scott # R18b

Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R18b

Wrong color for an early printing, in my opinion. Likely a misperfed R18c that has been trimmed.


Scott # R18c


Scott # R18c


Scott # R18c

Underlying circular revenue handstamp cancel, but then apparently reused illegally long out of period on a 20th century cover (larger cancel type appears to by a mid-20th century postal cancel).


Scott # R18c


Scott # R18c

Inverted month slug in date cancel.


Scott # R18c

Very unusual 'WAR TAX' boxed handstamp.


Scott # R18c


Scott # R18c

Double transfer in numerals.


Scott # R18c


Scott # R18c


Scott # R18c

Canner.


Scott # R18c

Gallop's Island is an island in the Boston Harbor, now uninhabited. During the Civil War it was the home of a military training and mustering out camp housing 3,000 Union soldiers.


Scott # R18c

Ex-Baryla.


Scott # R18c

Ex-Baryla.


Scott # R18c

Ex-Baryla.


Scott # R18c

Ex-Baryla.


Scott # R18c

Ex-Baryla.


Scott # R18c


Scott # R18c


Scott # R18c


Scott # R18c

Tiny cancel with almost unreadable lettering. The only readable word is 'DRUGGIST' on the inside lettering.


Scott # R18c


Scott # R18c

Appears to be E.K.C.


Scott # R18c


Scott # R18c


Scott # R18c

Attractive use on a Swiss Stereoview.


Scott # R18c

Very scarce unlisted double transfer, commonly referred to as 'Eggs North', the outlines of the numeral ovals are offset to the north. There is also an 'Eggs West' double transfer with the ovals offset to the west, although it is not as bold.


Scott # R18c

Wonderful cancel created from printer's type in both straight lines and arcs. In addition to being a photographer, he was also a 'Dealer in Watches, Clocks, Jewelry, Perfumery and Fancy Articles. Watches, Clocks and Jewelry repaired.' Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R18c

The scarcer of the two script cancels used by the famous Civil War photographer Matthew Brady. Both the 'Washington' and 'Brady' script cancels were made with similar metal type slugs as those used to imprint photograph mounts. A VERY rare cancel. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R18c

Scarce stencil cancel rarely found on CDV, one of three known California photographers that used stencil cancels. S. McCrary was located in a fraternal organization meeting room called the 'Odd Fellows Hall'. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R18c

Scarce stencil cancel rarely found on CDV, one of three known California photographers that used stencil cancels. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R18c

Unusual cancel that appears to have a mortar and pestle as part of the design. Proprietary medicine?


Scott # R18c

Deep rich dark green color.


Scott # R18c


Scott # R18c


Scott # R18c

Very scarce single-line handstamp cancel. Ex-Baryla.


Scott # R18c

Diminuitive circular handstamp. Ex-Baryla.


Scott # R18c

I'm not sure which of the 3 listed business entities was responsible for this item, so I went with the first one on the list. Once could also posit that cancels for the second and third would have incorporated '& Co.' into the cancel. Ex-Baryla.


Scott # R18c

Ex-Baryla.


Scott # R18c

Bold rimless circle cancel; very unusual. Ex-Baryla.


Scott # R18c

Very sharply struck oval handstamp cancel. Ex-Baryla.


Scott # R18c

Ex-Baryla.


Scott # R18c

Very scarce diminuitive 2-line handstamp cancel. Ex-Baryla.


Scott # R18c


Scott # R18c

3-line handstamp cancel from an unidentified photographer.


Scott # R18c


Scott # R18c


Scott # R18c


Scott # R18c

Nice handstamp cancel on a stereoview.


Scott # R18c


Scott # R18c


Scott # R18c


Scott # R18c

Very rare to find a U.S. revenue stamp with a Canadian cancel. The company must have been selling merchandise in the U.S.


Scott # R18c

Very rare 'WAR TAX STAMPED' boxed cancel.


Scott # R18c


Scott # R18c


Scott # R18c


Scott # R18c


Scott # R18c


Scott # R18c

Double transfer at lower right.


Scott # R18c


Scott # R18c


Scott # R18c

Unusual scalloped house shape to the cancel.


Scott # R18c

Very scarce stencil cancel.


Scott # R18c


Scott # R18c

Colorful hand-tinted stereview. Ferdinand W. Wagner was a retailer of photographs rather than a photographer, hence the revenue stamp on a French stereoview.


Scott # R18c

'Ambrotype artist'. Wonderful large-format stencil backstamp. It's possible this was also used as a stamp cancel; if you have any examples, please contact me.


Scott # R18c

Double transfer across top and down right side.


Scott # R18c


Scott # R18c

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.


Scott # R18c

Scarce 'Washington' script printed cancel. Considerably more scarce than the 'Brady' script cancel.


Scott # R18c

3-cent proprietary used improperly as a documentary revenue on an 1865 receipt for estate payment ordered by probate court.


Scott # R18c

3-cent proprietary revenue used improperly as a documentary on an estate receipt for disbursement of proceeds of the estate.


Scott # R18c

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.


Scott # R18c

3-cent Proprietary used illegally as a documentary revenue on a purchase receipt.


Scott # R18c

Large script F monogram handstamp cancel.


Scott # R18c

One of the three known California photographers that used stencil cancels. Very scarce. S. McCrary was located in a fraternal organization meeting room called the 'Odd Fellows Hall'.


Scott # R18c

A bored clerk decided to draw a moustache and beard on George...


Scott # R18c

Large format stencil backstamp. Presumably this was also used as a cancel at some point. If you have seen such an example, please let me know.


Scott # R18c


Scott # R18d


Scott # R18d


Scott # R18d

You can see some environmental/chemical color changes around the periphery of the stamp.


Scott # R18d


Scott # R18e

Very rare stamp! My research shows a total of 5 appearances at auction over the last 25 years, but those 5 appearances comprise only 2 different stamps, one sold 3 times and the other one sold twice. This is the finer of the two stamps. Not as sharply defined as the other double impressions in my collection, but the R18c is notorious for having muddy impressions due to the nature of the ink. Ex-Cunliffe.


Scott # R19a

2007 Philatelic Foundation certificate. Variety: sewing machine perfs. Most examples are extremely faulty.


Scott # R19a

2007 Philatelic Foundation certificate. Variety: sewing machine perfs. Most examples are extremely faulty.


Scott # R19a

2007 Philatelic Foundation certificate. Variety: sewing machine perfs. Most examples are extremely faulty.


Scott # R19a

Sewing machine perfs. Virtually all known examples are extremely faulty. This examples is stellar in comparison.


Scott # R19a


Scott # R19a


Scott # R19a

Early matching usage (EMU) of 3-cent Telegraph imperforate on a May 1863 telegram. Stamp is superb.


Scott # R19a

Scott listed sewing machine perforations; very scarce.


Scott # R19b

Vertical pair.


Scott # R19b

Great top and bottom maragins!


Scott # R19b

Scott doesn't show R19b as being issued imperforate vertically, but I don't find any evidence of trimming.


Scott # R19b

Bottom margin single with partial imprint.


Scott # R19b

Part perfs are quite scarce on CDVs. Ex-Baryla.


Scott # R19b

Treasurer of Delaware County perhaps?


Scott # R19c


Scott # R19c


Scott # R19c


Scott # R19c


Scott # R19c

Ornate handstamp with scalloped edges used both as a cancel and as a CDV back mark. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R19c

Ex-Baryla.


Scott # R19c


Scott # R19c

Absolutely superb strike of an incredibly scarce photographer shield cancel.


Scott # R19c

Box handstamp with rounded corners.


Scott # R19c

Two horribly misperfed R19c along with an R42c on a sight draft.


Scott # R19c


Scott # R19c

3c Telegraph on a billhead, overpaying the 2c tax.


Scott # R19c

One of the most beautiful stencil backstamps I have ever seen, in the form of a tree leaf. This stencil may also have been used as a cancel. If you have seen an example, please contact me.


Scott # R19c

Very unusual document: an teacher's certificate dated 1858 subsequently used in 1863 as a receipt (?) with a 3c telegraph and 2c bank check paying the 5c tax.


Scott # R20c

Tolman B-10.


Scott # R20c

Vertical pair.


Scott # R20c


Scott # R20c

Unusual 'WET' manuscript cancel.


Scott # R20c


Scott # R20c

Tolman B-10. Double transfer at top, position 78.


Scott # R20c

Tattered and torn, but incredibly scarce. An 1863 first bill of exchange, Havana Cuba, drawn on a party in New York, in the amount of $1,400. Taxed 14 cents (short-lived Inland Exchange 1863 rate of 2c per $200), with Cuba 1 escudo Giro ('Draft') tax paid in 1868 to ensure legality in a long-running legal action (specifics courtesy of Mike Mahler).


Scott # R20d


Scott # R21c

2009 APEX certificate. Lovely blue shade.


Scott # R21c


Scott # R21c


Scott # R21c


Scott # R21c

Very unusual to find this cancel on a Playing Card type.


Scott # R21c

Typical quality control of the era... badly misperfed.


Scott # R21c

The 4-cent Playing Cards is almost universally found faulty or poorly centered. Finding one that is sound and perfectly centered is virtually impossible.


Scott # R21c

Tolman P-13.


Scott # R21c

Unusual circular handstamp cancel with 'AWF' script initials.


Scott # R21c

Typeset (printed) provisional playing card company cancel, incredibly scarce on the 4-cent Playing Cards. Were it not for the condition issues, this would be a very valuable piece (a nicer-condition example sold for over $1,000 on Stamp Auction Network in 2019).


Scott # R21c

Very rare negative eagle handstamp cancel, one of only 4 known examples across all stamp denominations, all of which are faulty. Stamp has been repaired and reperfed. Thomas Groom & Co. was a stationer and importer of De La Rue playing cards.


Scott # R22b


Scott # R22b


Scott # R22b

Great blue-green shade of this highly unstable ink.


Scott # R22b

Vertical pair, both with handstamp cancels.


Scott # R22b


Scott # R22b

Color changeling.


Scott # R22c


Scott # R22c

Extremely rare 7-line Walker & Taylor printed cancel; much more scarce than the 10-line printed cancels found on the 1-cent and 2-cent denominations.


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c

Very unusual ornate monogram.


Scott # R22c

Verical pair.


Scott # R22c

Horizontal pair.


Scott # R22c

Amazing piece. This is a legitimate bisected R21c or R22c, unlisted in Scott. Photographer was known for signing his name as a play on words, using 'Bo9' rather than 'Bonine', the latter portion of which is clearly apparent on the bisect.


Scott # R22c

A very scarce fancy cancel. Actually in exceptional condition compared to other examples I've seen. Better than the example in the Joyce Collection auction in 1991.


Scott # R22c

Great product: Dr. Hopkins' Magic Powder. Interesting instructions in the center instead of a date or city, 'KEEP CLOSE CORKED'.


Scott # R22c

Mint with full original gum.


Scott # R22c


Scott # R22c

Patent medicines.


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c

Very unusual logo/monogram at center.


Scott # R22c

Misperf capturing part of the stamp immediately above.


Scott # R22c

Vertical pair.


Scott # R22c

Caudichaud's (or Gaudichaud's) Compound Extract of Sandalwood. See also this image for the alternate spelling.


Scott # R22c

Maker of Pine Tree Tar Cordial.


Scott # R22c

Can't really make out the initials. J.G? J.S? J.O?


Scott # R22c

Caudichaud's (or Gaudichaud's) Compound Extract of Sandalwood. See also this image for the alternate spelling.


Scott # R22c


Scott # R22c

Double transfer, doubling of U in U.S. at top, CENTS at right, the ARY in PROPRIETARY, and the ornaments in the lower right quadrant.


Scott # R22c


Scott # R22c

Druggist and chemist. Also a minor double transfer at lower right. Superb strike of the cancel compared to most examples.


Scott # R22c

Bold circular handstamp with ornamental flourishes; early use of R22c.


Scott # R22c

Interesting cancel with 'KEEP CLOSE CORKED' in center.


Scott # R22c

Major double transfer down the right side of the stamp.


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c

Horizontal strip of 5 with minor double transfers throughout.


Scott # R22c

Unusual circled script handstamp. Cannot be certain as to the initials.


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c

Manufacturers and importers of white lead, zinc, colors, putty.


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c

Minor double transfers throughout.


Scott # R22c


Scott # R22c

Patent medicine.


Scott # R22c


Scott # R22c


Scott # R22c

Very scarce printed match company cancel.


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c


Scott # R22c

Manufacturer of Costar's Rat, Roach, Ant, etc. Exterminator.


Scott # R22c


Scott # R22c


Scott # R22c

Manufacturer of Sazerac Aromatic Bitters.


Scott # R22c


Scott # R22c

Cancel is just a wee bit out of position...


Scott # R22c

Beautiful horizontal pair with centered handstamp cancel.


Scott # R22c

Extremely rare 7-line Walker & Taylor printed cancel; much more scarce than the 10-line printed cancels found on the 1-cent and 2-cent denominations. Double transfer at top and lower left.


Scott # R22c

Just a gorgeous stamp and cancel with wonderful color contrast. Company unattributed. Double transfer at lower right.


Scott # R22c


Scott # R22c

Liquor dealers. Double transfer prominent at top and lower right.


Scott # R22c

Beautiful 3-inch x 4-inch framed tintype with 25 cents tax paid via six 4-cent Proprietary stamps and one 1-cent Express stamp. This is the largest number of 4-cent stamps I've seen on a photo to date.


Scott # R22c


Scott # R22c


Scott # R22d

2005 Philatelic Foundation certificate. Vertical pair. Several silk fibers also visible on obverse of stamps.


Scott # R22d


Scott # R23c

Ex-Baryla.


Scott # R23c


Scott # R23c

Unusual inking anomaly. I call this one 'George Terrified' as it looks like his hair is standing on end.


Scott # R23c

Aesthetically beautiful early membership certificate from the Masonic Relief Association. The red and green inks make for a wonderful presentation, and the embossed cancel is just absolutely hammered.


Scott # R23c

Stock certificate from the American Express Co. featuring signatures of Henry Wells and William Fargo.


Scott # R23c

First mortgage bond from the Cape Breton Coal Mining Co., located on Cape Breton Island, part of Nova Scotia, Canada.


Scott # R23c


Scott # R23c

Cotton merchant.


Scott # R23c

Conveyancers and real estate agents. Ornate curved box cancel.


Scott # R23c

Jewelers.


Scott # R23c

Shield cancel on a document printed on tissue-like parchment. Very thin and transparent.


Scott # R23c

Monthly railroad pass, taxed as an agreement (see language above stamp). There are some very beautiful railroad passes with RNs imprinted upon them, but they are incredibly expensive. The ones like this from the Civil War era are actually less common, but they bring less on the market.


Scott # R23c

Court Quarter Sessions.


Scott # R23c


Scott # R23c

The document itself is a bit worse for wear, printed on a translucent tissue paper, but the shield handstamp cancel is lovely.


Scott # R23d

Jumbo margins. Several silk threads viewable on the face of the stamp.


Scott # R23d


Scott # R23d


Scott # R23d

There are Erie Counties in several different states, so I'm not sure which one this is.


Scott # R23d

Interesting misperf oddity. At first glance, it looks like a part perf pair, imperf vertically, but there is a line of blind perfs down the right side of the left stamp. Also, it is silk paper, so it cannot be a part perf.


Scott # R23d


Scott # R24c

1868 certificate of citizenship, where someone drew the name 'John T. Brownson' in multiple colored inks, simulating a 3D typography effect... a lot of effort for a legal document. Also note the dual-date formatting, indicating not only the calendar year, but also 'the year of our Independence the ninety second' since 1776.


Scott # R24a

Horizontal pair.


Scott # R24a


Scott # R24a


Scott # R24a

Vertical block of 6.


Scott # R24a


Scott # R24a


Scott # R24a


Scott # R24a

Jumbo margins with partial margin imprint at bottom.


Scott # R24a


Scott # R24a

Gorgeous cancel, too bad about the pinhole.


Scott # R24a


Scott # R24a


Scott # R24a


Scott # R24a

Horizontal pair.


Scott # R24b


Scott # R24b

Full vertical strip of 10 (the longest vertical strip possible). Note the poor quality control in the perforations from top to bottom. This is an incredibly late usage for a part perforate stamp, so my guess is that this was used in California, part of the 'Late California Imperf and Part Perf' usages.


Scott # R24b

Vertical pair.


Scott # R24c


Scott # R24c

Clerk of the Supreme Court of the State of New York.


Scott # R24c


Scott # R24c


Scott # R24c

Merchant of bags and bagging.


Scott # R24c


Scott # R24c


Scott # R24c

G. G. Londen, prothontary of the Court of Common Pleas.


Scott # R24c

Philadelphia city treasurer.


Scott # R24c


Scott # R24c


Scott # R24c


Scott # R24c

Horizontal pair. Dry goods firm.


Scott # R24c


Scott # R24c


Scott # R24c

Clerk of the Supreme Court of the State of New York.


Scott # R24c


Scott # R24c

Very attractive $7.50 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R24c

Both a circular handstamp and some sort of undiscernable straight-line handstamp, both in red.


Scott # R24c

Very common stamp with low catalog value (the catalog value quoted above is for a block of 4 + a pair). However, given the normal poor quality control and centering found on these, the centering of the stamps in this block is actually superb.


Scott # R24c

Inverted day and month in cancel. Ex-Baryla.


Scott # R24c

Cotton factors and commission merchants.


Scott # R24c

Saw mill.


Scott # R24c

Guarantee of Indemnity certificate featuring a wonderful vignette. Very unusual company/industry.


Scott # R24c


Scott # R24c

Well-placed and boldly struck shield embossed cancel.


Scott # R24c

American Merchants Union Express Company stock certificate issued in 1868. Signed by William G. Fargo as president. After cutthroat competition between the Merchants Union Express Company and American Express for a couple of years, the companies merged in 1868 with William Fargo as president. At this point, Henry Wells retired from the company. In 1873, American Merchants Union Express Company was renamed American Express Company.


Scott # R24c

Very attractive interest certificate.


Scott # R24c

Clerk of the Supreme Court of the State of New York.


Scott # R24c

Prothonotary of the District Court of Philadelphia.


Scott # R24c


Scott # R24c

Very unusual double-framed box cancel. No matter how you orient the cancel, the date numerals do not position properly.


Scott # R24c

Ornamented oval handstamp cancel.


Scott # R24c

Block of 4.


Scott # R24c


Scott # R24c

Clerk, Court of Quarter Sessions.


Scott # R24c

Well-struck steel die handstamp.


Scott # R24c

Double transfer in CE of CERTIFICATE in bottom label. Unlisted in Scott.


Scott # R24c

A perfect example of the wonderful quality control of the era...


Scott # R24c

Prothonotary of the District Court of Philadelphia. Note that the manuscript date on the document is 1865, but the date in the handstmap cancel is 1864, implying that the stamps were precanceled.


Scott # R24c

Guarantee of indemnity certificate. Very unusual company/industry.


Scott # R24c

Dog license: 1865 Commonwealth of Massachusetts certificate granting permission to keep a dog, Douglas County, for Trot, age seven, breed 'Cur,' fee $2, stamped with 5¢ Certificate. Great large vignette.


Scott # R24c

Probably a bank clearing house cancel.


Scott # R24c

Discharged soliders declaration and final oath.


Scott # R24c

Bill of lading.


Scott # R24c

Horizontal pair with large format cancel.


Scott # R24c


Scott # R24c

Very interestingly inked cancel; appears to have a ribbon background.


Scott # R24c

An 1866 dog license from Brookline, Mass., with a dog's head vignette. Very uncommon document type. Reading the text of the statutes, it's clear that while while there were penalties for harming a licensed dog, society of the time had no love for unlicensed animals, which were to be killed on sight. The SPCA would not approve...


Scott # R24c

Double transfer, position 121 (erroneously listed as a triple transfer in Scott) along with a bold handstamp cancel.


Scott # R24c

Wholesale booksellers.


Scott # R24c


Scott # R24c

Purchase order for a mower with warranty statement and attractive vignette.


Scott # R24c

Stunningly beautiful 3-color agent's certificate from The National Ink Company, printed in red, blue, and metallic gold, with a patriotic eagle vignette.


Scott # R24c

Sales agent contract.


Scott # R24c

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.


Scott # R24c

Extremely well-centered stamp with a blue oval bookseller handstamp cancel.


Scott # R24c

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.


Scott # R24c

Tattered, but it exists. Pawn tickets from the Civil War tax period are exceedingly rare, with less than 20 examples known.


Scott # R24c

Brewer. Promissory note datelined Vicksburg, Mississippi, 1869, with bold 1870 handstamp.


Scott # R24c

Not a double impression, but what appears to be a muddied 'kiss' impression, where the paper bounced against the plate a second time, resulting in a partial second impression at top. Unusual.


Scott # R24c

Very scarce document type, a pawn ticket. Fewer than 20 reported examples of pawn tickets exist.


Scott # R24c

Vertical pair with freak perfs.


Scott # R24d

Several silk fibres visible on the face of the stamp.


Scott # R24d

Double transfer throughout entire stamp. Unlisted in Scott on silk paper; price listed is for regular paper. No silk fibres are visible on the back of the stamp, but one is clearly apparent on the face of the stamp running through the numeral 5 at lower right.


Scott # R24d

Reconstructed block of 9 of 5-cent Certifcate silk paper, showcasing a large-format flourished '31' processing handstamp cancel.


Scott # R25a

Vertical pair.


Scott # R25a


Scott # R25a


Scott # R25a


Scott # R25a


Scott # R25a


Scott # R25a

Interesting document fragment containing a block of 6 plus 3 singles of R25a, a pair of R75c and an R15c single. An enterprising clerk partially prescored (precut actually) the R25a for easy separation at time of use. All of the R25a are valued as singles, rather than multiples (which would be considerably more valuable).


Scott # R25a


Scott # R25a


Scott # R25a

Early matching usage (EMU) paying express tax, which was resceinded effective March 31, 1863.


Scott # R25b

Vertical pair.


Scott # R25b


Scott # R25b


Scott # R25b


Scott # R25b


Scott # R25b

Vertical pair.


Scott # R25b


Scott # R25b

Prothonotary of the District Court of Philadelphia.


Scott # R25b


Scott # R25c


Scott # R25c

Large preprint paper fold. Unusual in that the stamp is cancelled twice, once on each side of the fold.


Scott # R25c


Scott # R25c


Scott # R25c

Wonderful shield cancel on a document printed on tissue-like parchment. Amazingly thin and transparent.


Scott # R25c

Printed on parchment.


Scott # R25c

Interesting generic 'COUNTY COURT' handstamp cancel.


Scott # R25c

Manufacturer of the Hicks Steam Engine.


Scott # R25c

Bold PAID cancel.


Scott # R25c


Scott # R25c

Fur hat manufacturer. Scarce dashed circle cancel.


Scott # R25c

Pawn shop cancel, extremely scarce.


Scott # R25c


Scott # R25c

A ratty and tattered, yet still attached second and third bills of foreign exchange, with R25c and California revenue affixed.


Scott # R25c

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.


Scott # R25c

Pawn tickets from the Civil War era are incredibly rare, with currently only 14 reported examples. No one saved them, as they were only needed until pawned items were retrieved. Of the 14 known examples, this is the only example not from New York City or Philadelphia. The other 13 examples have loan periods ranging from 4 months to 1 year, whereas the loan period for this pawn was an incredibly short 1-day loan for $300, which was a huge sum at that time.


Scott # R25c

Interesting and unusual $50 war bond issued by the treasurer of Ripley County, Indiana with 5-cent Express tied by embossed cancel. Issued less than a month before the end of the Civil War.


Scott # R26c


Scott # R26c


Scott # R26c

Finally attributed correctly after seeing one on a document.


Scott # R26c


Scott # R26c


Scott # R26c


Scott # R26c

Ex-Baryla.


Scott # R26c

Interesting double strike. Note the unusual boxed circle or letter 'O' at the bottom of the cancel.


Scott # R26c

Ex-Steven Belasco. From his exhibit: 'Edgar H. Judkins, a Lowell Mass. stamp dealer, began using the name United States Stamp Company in 1865. E.T. Gage was a clerk in Lowell. In 1866 they sold shares in the United States Stamp Company in what may have been the first syndication of a stamp business. At least 100 shares were sold to several different investors. The 5-cent revenue rate applied to shares in an unincorporated company.'


Scott # R26c

Very attractive $15 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R26c

Very attractive $35 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R26c

Very attractive $17.50 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R26c

Very attractive $75 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R26c


Scott # R26c

Mint with full original gum. Full OG mint 1st-3rd issue revenues are quite scarce; the vast majority sold as 'mint' or 'unused' were actually used but uncancelled stamps that were sweated or soaked from documents. Scott does not price them mint, only used. The catalog value shown is for a used block of 4.


Scott # R26c


Scott # R26c


Scott # R26c

Octagonal handstamp cancel.


Scott # R26c


Scott # R26c

Very attractive $87.50 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R26c

Large-format lawyer/government cancel 'Atty. at Law. U.S. & State Court Commissioner, Com'r of Deeds for all the States'.


Scott # R26c

Wonderful ornate ornament at center.


Scott # R26c


Scott # R26c


Scott # R26c


Scott # R26c


Scott # R27a


Scott # R27a


Scott # R27a

The document is munged but the stamp is superb!


Scott # R27a


Scott # R27a

Arms merchant.


Scott # R27a

Undiscernable negative symbol handstamp cancel.


Scott # R27a

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.


Scott # R27a

Privately rouletted, on piece. Very scarce. This is listed in Scott, but unpriced.


Scott # R27a


Scott # R27b


Scott # R27b


Scott # R27b

Vertical pair.


Scott # R27b


Scott # R27b

Vertical strip of 3.


Scott # R27b


Scott # R27b


Scott # R27b


Scott # R27b

Unlisted double transfer?


Scott # R27b

Treasurer for cotton mills.


Scott # R27b

Preprint paper fold across top.


Scott # R27b


Scott # R27b

Two strips of 3 of R27b, plus several singles and a strip of 3 of R23c on a promissory note.


Scott # R27b

Major doubling, in 'U.S.', 'INTER. REVENUE', both top numerals, and 'FIVE' and 'CENTS on both sides.


Scott # R27b

Very scarce boxed version of the 'SdeV' cancel. One normally finds either circular or large SdeV letter cancels from Simon de Visser.


Scott # R27b

Vertical pair.


Scott # R27b

Vertical pair.


Scott # R27b

1864 agreement for sale of John H. Manny's Patent Adjustable Combined Reaping and Mowing Machine, Two Horse Machine.


Scott # R27b

R27b horizontal pair, along with 4 singles of R33c, paying the 50-cent tax on an 1863 warranty deed.


Scott # R27b


Scott # R27c


Scott # R27c


Scott # R27c


Scott # R27c


Scott # R27c

Clerk of the city and county of New York.


Scott # R27c


Scott # R27c


Scott # R27c


Scott # R27c

Clerk of the city and county of New York.


Scott # R27c


Scott # R27c

Double transfer at top.


Scott # R27c

Double transfer at bottom. Listed but unpriced in Scott.


Scott # R27c

Major double transfer at bottom.


Scott # R27c


Scott # R27c

Tolman M-81c.


Scott # R27c


Scott # R27c

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. Ex-Morrissey.


Scott # R27c


Scott # R27c


Scott # R27c


Scott # R27c


Scott # R27c

Machinery manufacturer.


Scott # R27c

Fertilizers.


Scott # R27c

Clothier.


Scott # R27c

Bold fancy manuscript cancel.


Scott # R27c

Outer rim of circular handstamp simulates the edges of a foil seal.


Scott # R27c

Crude block handstamp.


Scott # R27c

Articles of agreement.


Scott # R27c

Misperf.


Scott # R27c

Major double transfer at top and center, position 19.


Scott # R27c

Despite the muddy impression of the block, the bottom right stamp appears to be the double transfer at bottom variety.


Scott # R27c

Unlisted double transfer, showing not in the top or bottom scrolls, but rather the left and right lettering and scrollwork.


Scott # R27c

Gun inventor and manufacturer.


Scott # R27c

Interesting innking anomalies above and through the bottom numerals and across the bottom scroll.


Scott # R27c

Tolman C-13.


Scott # R27c

Huge jumbo margins!


Scott # R27c

Cracked plate or plate scratch at top center.


Scott # R27c

Double transfer. Listed but unpriced in Scott. Horizontal pair with both stamps showing doubling at left and bottom.


Scott # R27c

Double transfer. Listed but unpriced in Scott. Major doubling at left and bottom on left stamp.


Scott # R27c

State treasurer of Wisconsin.


Scott # R27c

Unlisted in Tolman.


Scott # R27c

Unusual cancel: '(Sub)ject to 2-1/2 per (cent?) Tax.'


Scott # R27c

Importer. This document provides attribution for the superb handstamp cancel shown on this page.


Scott # R27c


Scott # R27c

Notarized statement from wife of soldier seeking additional support from the 'Aid to Volunteers.'


Scott # R27c

Clerk of the city and county of New York.


Scott # R27c

Plate block of 4 used on a tattered document.


Scott # R27c

Block of 10 with the 5 marked positions all being double transfers.


Scott # R27c

Strong double transfer of bottom scroll.


Scott # R27c

Wholesale drug house of Boving & Witte.


Scott # R27c


Scott # R27c

Auditor general of the state of Michigan.


Scott # R27c

Prothonotary of the Court of Common Pleas.


Scott # R27c

Clerk, Court of Quarter Sessions.


Scott # R27c

Sight draft signed by 'Sam W. Hill'. Samuel 'Sam' Hill was a member of the State House of Representatives, surveyor, associated with Douglas Houghton in surveying the Upper Peninsula and he managed the interests of many mining companies. Hill achieved legendary status for his colorful use of profanity which coined the expression 'What in Sam Hill?'


Scott # R27c

Sight draft signed by 'Sam W. Hill'. Samuel 'Sam' Hill was a member of the State House of Representatives, surveyor, associated with Douglas Houghton in surveying the Upper Peninsula and he managed the interests of many mining companies. Hill achieved legendary status for his colorful use of profanity which coined the expression 'What in Sam Hill?'


Scott # R27c

Clerk of the second district court.


Scott # R27c

Blind perfs that give the appearance of an imperforate margin copy.


Scott # R27c

Plate number single.


Scott # R27c

Cracked plate extending down through George's head. A very crisply printed example.


Scott # R27c

Florida cancels are quite scarce.


Scott # R27c

Wholesale dealers in agricultural implements.


Scott # R27c

Crude block handstamp.


Scott # R27c

Vertical pair.


Scott # R27c

Very crisp example of extensive double transfer at bottom, also showing considerable doubling in FIVE and left scrollwork.


Scott # R27c

Double transfer across bottom scroll lettering and in lettering on left side.


Scott # R27c

One of the more dramatic positions of the double transfer at bottom, on a promissory note.


Scott # R27c

Dramatic double transfer at bottom on an 1864 certificate of deposit.


Scott # R27c

Major double transfer at bottom and left on an 1864 promissory note.


Scott # R27c


Scott # R27c

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.


Scott # R27c

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.


Scott # R27c

October 1865 guardianship bond with 20 copies of R27c, including a block of 12 and strip of 5. The strip of 5 contains multiple examples with double transfers at bottom.


Scott # R27c

Unusual negative cancel with Old English font.


Scott # R27c

Just a beautiful document! An 1871 certificate of classification for the schooner W.H. Green, from American Lloyd's Insurance Co. In addition to the large green underprint of the company logo, it has the corresponding green embossed seal, an attractive maritime vignette at top center, and a boldly struck example of a 'JOHN DEVEREUX SURVEYOR FOR AMMERICAN LLOYDS' handstamp cancel typing R27c to the document. Very rare.


Scott # R27c

Horizontal strip of 4, each with large margins and choice centering.


Scott # R27c

Scratched plate at left. Seeking a confirming example to establish it as a plate variety vs. simply a printing anomaly.


Scott # R27c

Horizontal block of 10, with the 4th stamp in the top row being the double transfer at top, plate position 34.


Scott # R27c

Very scarce document type, a pawn ticket. Fewer than 20 reported examples of pawn tickets exist.


Scott # R27c

Very scarce document type, a pawn ticket. Fewer than 20 reported examples of pawn tickets exist.


Scott # R27c

Very scarce document type, a pawn ticket. Fewer than 20 reported examples of pawn tickets exist.


Scott # R27c

Double transfer in numerals (numerals).


Scott # R27d

Horizontal strip of 3.


Scott # R28c

Jumbo margins. Embossed cancel and preprint paper fold.


Scott # R28c

Inverted date slug in cancel.


Scott # R28c

Block of 4. Cross precancel plus manuscript cancel. Full gum.


Scott # R28c


Scott # R28c


Scott # R28c


Scott # R28c


Scott # R28c


Scott # R28c

An unusual double strike of the scarcer of the two script cancels used by the famous Civil War photographer Matthew Brady. Both the 'Washington' and 'Brady' script cancels were made with similar metal type slugs as those used to imprint photograph mounts. A VERY rare cancel.


Scott # R28c

Reinforced pair. As with many photographer cancels, they are precancels. Both stamps have full gum. Ex-Baryla.


Scott # R28c

Very rare negative eagle cancel. Thomas Groom & Co. was a playing card importer. Ex-Morrissey. Currently there are only three examples of this cancels known, two on the 5-cent Playing Cards and one on the 4-cent Playing Cards.


Scott # R28c


Scott # R28c

Nominally illegal use of 5-cent Playing Cards on bill of lading from Tabers & Co., manufacturers of mowers and reapers, for transport of a mower and accessories on the Pittsburgh, Ft. Wayne & Chicago Railway.


Scott # R28c

5-cent Playing Cards used improperly as a documentary revenue on an 1865 receipt for estate payment ordered by probate court.


Scott # R28c

Printed/typeset cancel, where the press operator apparently had some positioning issues (the cancel should have been centered on the stamp).


Scott # R28c

5-cent Playing Cards used illegally as a documentary on an 1865 promissory note.


Scott # R28c

5-cent Playing Cards used illegally/improperly as a documentary, along with two 2-cent revenues, paying 9 cents tax on an 1867 land contract: 5 cents on April 24 per agreement, 2 cents on April 24 paying the receipt tax for the payment made at the time the contract was executed, and 2 cents on June 1 paying the receipt tax for the first scheduled payment.


Scott # R28c


Scott # R28c

Unusual combination of stamps paying the 25 cent tax on this oil company stock certificate: a 20-cent Foreign Exchange, the scarcer of the two 20-cent denominations, not frequently seen on document, and a 5-cent Playing Cards, which was not supposed to be used for documentary purposes, so this constitutes an improper usage.


Scott # R28c


Scott # R28e

2011 Philatelic Foundation certificate. Small tear at left. Only a handful of examples are known.


Scott # R29c

Provisional playing card cancel.


Scott # R29c


Scott # R29c

Jumbo margins. Also has a scratched plate at right, unlisted in Scott.


Scott # R29c

Ex-Baryla, from his award winning Civil War Sun Tax exhibit. An oversized memorial portrait of a slain soldier, Benjamin F. Marshal, 1st. Co. New Hampshire Heavy Artillery, killed Sep. 14, 1864. Five examples of R29c on the reverse. Large-sized CDVs depricting soldiers are very rare.


Scott # R29c

Horizontal block of 6 plus a single R29c and a single R60c on a promissary note. Blocks of R29c are fairly scarce and nominally illegally usage to use a proprietary stamp as a documentary. The 50-cent Original Process is paying a the tax on a confession of judgement, a very scarce secondary transaction.


Scott # R29c

Horizontal pair.


Scott # R29c

Block of 4.


Scott # R29c

5-cent Proprietary used improperly as a documentary on an 1869 deposit receipt.


Scott # R29c

5-cent Proprietary used improperly as a documentary revenue on an 1867 deposit receipt.


Scott # R29c

5-cent Proprietary used improperly as a documentary revenue on an 1867 deposit receipt.


Scott # R29c

Block of six 5-cent Proprietaries plus 2 singles, used illegally as documentaries, on a portion of a note.


Scott # R29c

5-cetn proprietary illegally used as a documentary on en election certification document.


Scott # R29c


Scott # R29d

Three huge margins.


Scott # R29d


Scott # R29d

5-cent Proprietary silk paper on an 1872 affidavit. Silk papers are fairly scarce on document, as you typically can only see the blue threads from the reverse of the stamp, meaning it needs to be lifted from the document. In this case, however, there are at least three blue silk threads visible on the face of the stamp. A wonderful example of a scarce silk paper.


Scott # R29d

2006 Philatelic Foundation certificate.


Scott # R30c


Scott # R30c


Scott # R30c

Manuscript and embossed cancels.


Scott # R30c

Unusual mixed usage of R30c, R41c, and R56c. The six-cent types are very scarce on document.


Scott # R30c


Scott # R30c

An R30b part perforate does not exist, which is why I have it marked as a fake. It had to have been trimmed, but that had to have been the largest top and bottom margins ever seen on the type. You can see just a hint of the stamp above at top. Even though it's bogus, it's an extremely neat item. There has subsequently been discussion that this may actually not be a fake after all, as this is not the only known example of a possible R30b that is very convincing.


Scott # R30c

Someone attempted to fake an R30a (which does not exist, according to Scott) by trimming perfs off an oversized R30c.


Scott # R30c


Scott # R30c

R30c with an R53c and R69c on a sight draft.


Scott # R30c

R30c and R37c on a sight draft.


Scott # R30c

Tolman B-10.


Scott # R30c


Scott # R30c

Solo usage overpaying tax by 1 cent. Not as scarce as a 6-center paying a 6-cent tax rate, which are rarer than hen's teeth, but any solo usage of the 6-cent is not common at all.


Scott # R30c

Plate scratch at lower left, position 19.


Scott # R30c

Reconstructed strip of 3 showing railroad manuscript cancel.


Scott # R30c

3 huge jumbo margins.


Scott # R30c

Unusual 'wallpaper' of overlapping R30c and R20c on an 1866 Iowa real estate indenture. Such ovelapping of revenue stamps was nominally illegal, but typically permitted. Eleven R30c + five R20c + 2 R1c paying 88 cents tax.


Scott # R30c

Unsevered second and third of foreign exchange for 2,000 francs, each with 6c and 2c revenue stamps paying tax on the transaction.


Scott # R30c


Scott # R30d


Scott # R30d

Several silk fibres also visible on the face of the stamp.


Scott # R31c

1998 APEX certificate. AMFG = Seller of Italian bitters. This is an lovely example of R31c, which is is almost universally found faulty and poorly centered. The Scott catalog states 'Nearly all examples of No. R31 are faulty and poorly centered. The catalogue value is for a fine centered stamp with minor faults which do not detract from its appearance.'


Scott # R32a


Scott # R32a


Scott # R32a


Scott # R32a


Scott # R32a


Scott # R32a

Commission house.


Scott # R32a

R32a, R27b, and four R23c on promissory note.


Scott # R32a


Scott # R32a

Superb cancel... shame about the corner.


Scott # R32a

Horizontal pair with indeterminate blue handstamp cancel.


Scott # R32a


Scott # R32a


Scott # R32a

Commission merchants.


Scott # R32a

Vertical pair.


Scott # R32a

Beautiful ornate circular cancel.


Scott # R32a

Philadelphia city treasurer.


Scott # R32a

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.


Scott # R32a

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.


Scott # R32a

Excellent example of the 'West Coast late date imperfs', 5 singles of R32a on a piece of a court document used in the state of Oregon. Normally, a usage date of November 1865 would be late enough to raise alarm bells as to whether the stamps were contrived (trimmed).


Scott # R32a

Vertical pair showing bold strikes of contrasting red SdeV handstamp cancels.


Scott # R32a

R32a with large margins on a January 1863 bill of lading (early matching usage) for barrels of produce and other goods bound for Curacao on the brig Alby. Large blue 'WEIGHT & CONTENTS UNKNOWN' handstamp at lower left.


Scott # R32a


Scott # R32b

Ship brokers. Vertical pair with great handstamp cancel. Unfortunately it's actually a pair of R32a that someone has added perfs to at left and right.


Scott # R32b

Faulty, but one of only two known multiples of R32b imperforate vertically. As a general rule, part perfs are normally found imperforate horizontally, and only some of them exist imperforate vertically, virtually all considerably more scarce as the latter. Ex-Curtis.


Scott # R32b


Scott # R32c


Scott # R32c

Unlisted double transfer at top.


Scott # R32c

Returned proxy for election of directors, stamped with a 10-cent Bill of Lading, cancelled by a customized metallic device with a sharp 'E.D.W., December 12, 1866' in square frame belonging to proxy Edwin D. Worcester. Rare and unlisted in Tolman. The cancel's imprint left the presence of 'bite' or distortion on back of the document indicating the use of a relief typeface which 'impression-ties' the revenue stamp to the document. Virtually all other railroad cancellers were rubber stamped.


Scott # R32c

R32c Strip of 3, along with a single and an R6c, paying 42 cents tax on a monthly payroll.


Scott # R32c

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.


Scott # R32c


Scott # R32c

Tolman B-19b.


Scott # R32e

R32e plus two R32c making up the proper 25-cent rate. Catalog value has not been updated in many years.


Scott # R32e

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. The current catalog value is misleading, as it has not been updated in decades.


Scott # R32e

A virtually impossible (certainly improbable) and fantastic combination of document attributes: dual-nation stamped document + revenue bisect. Top half of unidentified bisected 10c revenue stamp tied across the cut by Apr. 12, 1870 datestamp on foreign bill of exchange, drawn in Liverpool, Nova Scotia for $25.00 in gold and payable in Boston Mass., 2c Nova Scotia Bill Stamp paying the proper Canadian tax, entered the United States via the banking house of Palmer & Johnson in Bangor Me. Five cents was the proper tax for this document. Ex-Bleckwenn.


Scott # R33a

Ex-Morrissey.


Scott # R33a

Extremely dry plate.


Scott # R33a

Uncanceled with almost full original gum. I can count the number of true unused 1st issue imperfs with full or partial gum I have ever seen on one hand. Most 1st issue revenues sold as 'mint' or 'unused' are simply uncanceled stamps that have been sweated or soaked from documents. I have quite a few perforated 1st issue revenues with gum, but this is the only imperf.


Scott # R33a

Fairly uncommon still on document (mortgage deed).


Scott # R33a

Faulty, but ginormous jumbo margins. Great appearance.


Scott # R33a

10-cent Certificate imperf and 20-cent Inland Exchange imperf on an 1863 promissory note paying the correct tax rate of 30 cents.


Scott # R33b

The top and bottom margins are too small and a bit too uneven to consider this a legitimate R33b.


Scott # R33b

Examples imperforate vertically are considerably more scarce than those imperforate horizontally.


Scott # R33b

Examples imperforate vertically are considerably more scarce than those imperforate horizontally.


Scott # R33b

Top left corner of next stamp below is visible.


Scott # R33b

2003 Philatelic Foundation certificate.


Scott # R33c

Unused imperforate margin copy with major perforation shift.


Scott # R33c


Scott # R33c

Prothonotary of the District Court of Philadelphia.


Scott # R33c

Combination revenue and postal use on same document. Unlisted in Tolman.


Scott # R33c

Wonderfully ornate document.


Scott # R33c

Very attractive $175 Certificate of Indebtedness with an ornately engraved reverse, from The South Carolina Railroad Co.


Scott # R33c


Scott # R33c

Mapes' Super-Phosphate of Lime Co. Very uncommon to find revenues still affixed to pieces of original product packaging.


Scott # R33c

Long scratched plate at lower left.


Scott # R33c


Scott # R33c

R33c and two R15c singles paying 14 cents tax on a monthly payroll.


Scott # R33c

Insurance policy showing combination fiscal/postal usages on same document.


Scott # R33c

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.


Scott # R33c

Ornately engraved 1869 certificate of profits. Cancel is Tolman C-52c.


Scott # R33c

Bold manuscript cancel with great visual contrast.


Scott # R33d

Scratched plate across lower left corner.


Scott # R33d


Scott # R34b

Witnessed this stamp being cut from a strip of 3 by Richard Friedberg. Definitely legit.


Scott # R34b

Very scarce, only the second example of the 10-cent Contract part perforate reported still on document.


Scott # R34be

2003 APEX certificate.


Scott # R34c


Scott # R34c


Scott # R34c

A wonderful document! The embossed seal is an especially nice graphic. Accompanying advertising cover that originally contained the insurance policy. Tolman P-47.


Scott # R34c

Very unusual logo/monogram at center.


Scott # R34c

Cancel is Tolman N-6b.


Scott # R34c

Horizontal pair with right stamp showing a double transfer at bottom. Not the 'Complete double transfer' listed in Scott.


Scott # R34c


Scott # R34c

1st issue 10-cent Contract used illegally as postage, out of period, on an 1895 envelope fragment.


Scott # R34ce

Also references 'Clark & Clark, attorneys at law'.


Scott # R34ce

Fur merchant.


Scott # R34ce

Horizontal pair exhibiting a very vibrant shade of ultramarine.


Scott # R34d


Scott # R35c


Scott # R35c


Scott # R35c

Gorgeous jumbo margins and well centered.


Scott # R35c

Four singles of the 10c Foreign Exchange on an 1865 Indiana indenture.


Scott # R35e

Lovely bottom margin block of 4. These are fairly uncommon in multiples.


Scott # R35e

Draft from Conley, Hall & Co.


Scott # R36a


Scott # R36a

Cancel type N-11AX. The jaggedness of the cuts would indicate that this is a trimmed-down R36b intended to fool people as an R36a. There appear to be residual perforations at bottom.


Scott # R36a

Very early usage. Stock scrip certificate is dated November 20, 1862, but it appears that tax wasn't paid until January 1, 1863. I'm not sure why it was only taxed at the 10-cent rate, as certificates from incorporated companies should have been taxed at 25 cents.


Scott # R36a

Vertical pair, but likely trimmed from a part perf pair, so NOT a genuine imperf pair in my opinion.


Scott # R36a

This one is a travesty... a vertical pair of R36a with a large-format clotheir handstamp cancel. Sadly, it has a piercing (document was stacked on a spindle on a clerk's desk) which results in severe tears to both stamps. It would have been a great showpiece otherwise.


Scott # R36b

Bottom sheet margin pair.


Scott # R36b

Partial plate number single.


Scott # R36b

Very attractive bottom margin single.


Scott # R36b


Scott # R36b

Part perfs that are imperf vertically are considerably more scarce than imperf horizontally.


Scott # R36b

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.


Scott # R36b

Two 10-cent Inland Exchange part perforate revenue stamps on 1864 articles of agreement. This is a case where imperforate vertically pert perfs are MUCH more scarce than imperforate horizontally, and are not reflected in the catalog values. This is only the second bona fide example of R36b imperf vertically that I have seen in almost 20 years.


Scott # R36b

Part perforate stamps imperforate vertically tend to be far more scarce than their horizontally imperforate counterparts. However, some are incredibly scarce, and this is one example. To date, I have only been able to find one other reported multiple of R36b imperf vertically, that being a lone strip of three recorded in the Curtis Census. The Scott Catalogue does not currently provide separate values for imperf horizontal vs. vertical part perforates, a long overdue improvement.


Scott # R36b


Scott # R36c


Scott # R36c


Scott # R36c

Interesting Quaker-esque vignette at top.


Scott # R36c

I think the cancel initials are either R.C.E. or R.G.E.


Scott # R36c

Straight line handstamps in blue as well as circular handstamps in black.


Scott # R36c

Scratched plate through E of CENTS ar right.


Scott # R36c

Guide line immediately above the top frame line, giving the appearance of a doubled top frame line.


Scott # R36c

Plate scratch through second E in REVENUE.


Scott # R36c

Ornately printed bicolor insurance renewal certificate.


Scott # R36c

Vertical strip of 5 paying 50 cents tax on a court summons. Double rows of perforations. These are the types of error perfs one would legitimately expect to see, rather than the manufactured diagonal 'freak' perfs one frequently sees.


Scott # R36c

Certificate or profits with allegorical figure at left and great stylized globe in clouds at center.


Scott # R36c

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.


Scott # R36c

Insurance policy and wonderfully ornate renewal certificate.


Scott # R36c

Very scarce negative photographer handstamp cancel, the only example I have ever seen.


Scott # R36c


Scott # R36d


Scott # R36d


Scott # R36e

2011 Philatelic Foundation certificate.


Scott # R36e

Very unusual! 4 'bisects' on one indenture document. Three partial R36c, two being halves of the same stamp, as well as a bisected R37b which is not listed in Scott. Together, along with the R52c, they comprise the correct 50-cent tax on the $500 transaction. I classify this as a 'fake' as they are not bisects in the truest sense of the word, more likely someone either (1) using up pieces on hand or more likely (2) trying to cheat the government by re-using uncanceled portions of previously used revenue stamps. Still an unusual and interesting item.


Scott # R36e

Bisect with bold handstamp cancel, on a fragment of a tax lien document. Here is a photocopy of a complete document showing the other half of the same stamp.


Scott # R37a

Gorgeous example!


Scott # R37b


Scott # R37b

Cotton manufacturer.


Scott # R37b


Scott # R37b

Vertical pair.


Scott # R37b


Scott # R37be

Unlisted in Scott. Two R37b singles and a bisected single paying 25 cents tax on a portion of an 1864 stock certificate.


Scott # R37c

Ornate 2-color insurance policy from the Market Fire Insurance Co., featuring a bold red oval handstamp from the insurance agent. Document also features an ornately engraved revenus stamp placeholder in red that explains the rates to be affixed (see composite image below).


Scott # R37c


Scott # R37c

Importer.


Scott # R37e

No real way to know which 10c revenue this is a bisect of, as only the top half was used. Document is a marriage license. Catalog value has not been updated in many years.


Scott # R37e

Diagonally bisected 10-cent Power of Attorney, plus a 25-cent Insurance, paying the correct 30-cent tax on an 1870 promissory note. The document itself is pretty beat up, but this is only the second reported example of R37e.


Scott # R38c


Scott # R38c


Scott # R38c


Scott # R38c

Ex-Baryla.


Scott # R38c


Scott # R38c

Illegal use of 10-cent Proprietary as a documentary revenue on an 1867 promissory note.


Scott # R38c

This is the first example of any of the playing card company typeset cancels I have seen with a double strike, meaning the sheet of stamps was fed through the printing press twice. The stamp itself is a bit flawed, but it's the only example reported thus far.


Scott # R38c


Scott # R39c


Scott # R39c


Scott # R39c


Scott # R39c

$300 bearer bond, Bucks County Bounty Fund, payable July 1865, Doylestown, Penn., stamped with 15-cent Foreign Exchange.


Scott # R39c


Scott # R40a

Finally attributed correctly after seeing one on a document.


Scott # R40a

Top sheet margin horizontal pair.


Scott # R40a

Vertical strip of 3.


Scott # R40a


Scott # R40a


Scott # R40a

Early matching usage (EMU) paying 30 cents tax on a promissory note.


Scott # R40b


Scott # R40b


Scott # R40b


Scott # R40c


Scott # R40c


Scott # R40c

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.


Scott # R40c


Scott # R40c

Inking anomaly at lower right.


Scott # R40c


Scott # R40c

Unusual large format (7in x 4in) 'Magic Lantern' glass slide in wooden frame with remains of a 15-cent 1st issue revenue stamp affixed, dated April 29, 1865, approximately two weeks after Lincoln's assassination.


Scott # R40c

15c Inland Exchange, 5c Inland Exchange, and a 2nd issue 25c paying 45 cents tax on an 1872 promissory note. The stamps and usage are unremarkable, but what drew my eye was the spot for the stamp at upper right which contains the tax rates to be used: 'Bank Check 2 cents. Sight Draft 2 cents. Note or Time Draft 5 cents for every Hundred Dollars or fractional part thereof.' Very unusual!


Scott # R40c


Scott # R40e

1991 Philatelic Foundation certificate. Very scarce part perf double impression. Only reported example on document. Ex-Curtis.


Scott # R40f

2011 Philatelic Foundation certificate. Double impression. Superb example, with the cancel doubled in addition to the design itself... how appropriate. Much more scarce than the catalog value implies.


Scott # R41a


Scott # R41a


Scott # R41a


Scott # R41a


Scott # R41a


Scott # R41a


Scott # R41a

2006 Philatelic Foundation certificate. Graded XF 90.


Scott # R41a


Scott # R41a


Scott # R41a

Very nice example of multiple transactions on the same document spanning the implementation of the Civil War tax. The original sale of the Little Miami Railroad stock on July 15, 1862 was nontaxable, but the transfer of the stock shown on the back of the stock certificate was taxed. The document also exhibits a combination of both imperforate and perforated revenue stamps as well as a very crisply struck handstamp cancel.


Scott # R41a


Scott # R41a

Ship brokers. Attractive 5-pointed star at center of cancel.


Scott # R41a


Scott # R41a

Ship brokers. Very scarce cancel. The cancel from this company that is normally found contains a 5-pointed star at center, whereas this earlier cancel has an 8-pointed star within the ring of the cancel.


Scott # R41a

Irregular block of 5. Per the Curtis Census, this is the 4th largest known multiple of R41a.


Scott # R41a


Scott # R41c


Scott # R41c

Double transfer down left side. Scott lists a double transfer on the silk paper, but not regular paper. This DT shows the same diagnostic points as the R41d, but this particular example is not as strong.


Scott # R41c

Very scarce major double transfer with doubling along the entire left side and the bottom. Only a handful of examples are known.


Scott # R41c

Scarce double transfer down left side, most visible in scrollwork, TWENTY, and FO of FOREIGN.


Scott # R41c


Scott # R41d

2008 Philatelic Foundation certificate. Reperfed at bottom. Double transfer at left.


Scott # R42a

Block of 4.


Scott # R42a


Scott # R42a

Commission house.


Scott # R42a


Scott # R42a


Scott # R42a

Wholesale liquor dealers. Very scarce cancel.


Scott # R42a

Iron workers.


Scott # R42a


Scott # R42a


Scott # R42a

Vertical pair. Horizontal crease at top, but look at those jumbo margins!


Scott # R42a

R42a with R36c on a promissory note.


Scott # R42a


Scott # R42b

Superb margins all the way around!


Scott # R42b

Mint with full original gum and margin imprint.


Scott # R42b


Scott # 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 # R42b

Wonderful 3-color stock certificate from the Triunfo Gold and Silver Mining Co. in San Francisco, CA.


Scott # R42b

Three R42b part perfs and two R42a imperfs on a document fragment.


Scott # R42b


Scott # R42c


Scott # R42c

Vertical pair.


Scott # R42c


Scott # R42c


Scott # R42c


Scott # R42c


Scott # R42c

Very unusual Manufacturers of Oxide of Zinc cancel.


Scott # R42c


Scott # R42c

Horizontal pair.


Scott # R42c


Scott # R42c

Shellabear/Tolman #P-13.


Scott # R42c


Scott # R42c


Scott # R42c

Tolman N-1-1.


Scott # R42c

Cotton factors.


Scott # R42c

$1 Foreign Exchange plus 3 20-cent Inland Exchange paying $1.60 tax on an 1868 promissory note.


Scott # R42c


Scott # R42c


Scott # R42c


Scott # R43a


Scott # R43a

Vertical pair.


Scott # R43a


Scott # R43a

Insurance premium receipt.


Scott # R43b


Scott # R43b

Great cancel, but top and bottom margins are too small to be sure that it is a legitimate part perf.


Scott # R43b

Extremely early usage.


Scott # R43b

R43b and R27c on a patent assignment letter for 'L.S. Reynold's Universal Portable Friction Bolt.'


Scott # R43b

Top margin block of 4.


Scott # R43b

Vertical pair.


Scott # R43b


Scott # R43c

Stock broker.


Scott # R43c


Scott # R43c


Scott # R43c


Scott # R43c


Scott # R43c


Scott # R43c

Stock certificate #12 from the Newton Mining Co.


Scott # R43c

Secretary for the Confidence Silver Mining Co.


Scott # R43c


Scott # R43c


Scott # R43c


Scott # R43c

Tolman V-2a.


Scott # R43c


Scott # R44a


Scott # R44a

Top margin single.


Scott # R44a


Scott # R44a

Top margin single. Green ink cancels are exceptionally scarce.


Scott # R44a


Scott # R44a

Great SON handstamp on a stock certificate from the Terre Haute & Richmond Railroad.


Scott # R44a

Inverted year slug in cancel.


Scott # R44a

Stock certificate from the Salem Rail Road.


Scott # R44a

Stock certificate from the Milwaukee and Prairie Du Chien Railway Co.


Scott # R44a


Scott # R44a

Tolman P-15. Bold strikes on two imperf singles.


Scott # R44a

Lovely meticulous manuscript cancel.


Scott # R44a

Tolman G-2a.


Scott # R44b


Scott # R44b


Scott # R44b

Scott lists R44b as being found imperforate vertically in addition to the normal imperforate horizontally, but this is the first example I have seen.


Scott # R44b


Scott # R44b

Stock certificate from the Quincy Mining Company of Michigan, featuring an R44b with nice multiple-line handstamp cancel.


Scott # R44b

Shellabear/Tolman P-2B.


Scott # R44b


Scott # R44c


Scott # R44c


Scott # R44c

Tolman C-34-1.


Scott # R44c

Tolman C-54.


Scott # R44c

Unlisted in Tolman.


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c

Incredible 3-margin jumbo.


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c

Tolman R-10.


Scott # R44c


Scott # R44c

Tollman L-8A-1


Scott # R44c


Scott # R44c

Unusual octagonal cancel, possibly an illegal/improper postal usage.


Scott # R44c

Fake overprint created in the 1930s by an enterprising stamp dealer.


Scott # R44c


Scott # R44c


Scott # R44c

Margin imprint capture at left.


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c

Insurance agent.


Scott # R44c

Tolman #A-31.


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c

Jumbo margins at left and right with a margin imprint capture at left. There is a double transfer in the lettering of the imprint, which occurred when they erased the Butler & Carpenter imprint and replaced it with the Joseph R. Carpenter imprint.


Scott # R44c


Scott # R44c

Unusual caricature/graffiti cancel.


Scott # R44c

Cancel is Tolman O-4. Ornate insurance policy with postage stamp and cancel affixed, indicating that it was sent through the mail.


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c

Beautiful star with a starburst inside it.


Scott # R44c


Scott # R44c

Interesting use of Old English font, along with a European style date format.


Scott # R44c


Scott # R44c

Tolman #A-31.


Scott # R44c

Interesting partial strike of a shield.


Scott # R44c


Scott # R44c

Green cancels are very scarce. Nice bold strike.


Scott # R44c


Scott # R44c


Scott # R44c

It makes no sense that a January 1862 transaction would have been taxed. It is obviously not an errant date mistake, as the year is written in 4 different places.


Scott # R44c


Scott # R44c


Scott # R44c

Very scarce stock certificate.


Scott # R44c

F. J. Moissen was the notary public for the National Park Bank of New York. Ex-Morrissey.


Scott # R44c

Stock certificate from the Louisville Bridge Co.


Scott # R44c

Stock certificate from the Cleveland, Columbus, Cincinnati & Indianapolis Railway Co.


Scott # R44c

Stock certificate from the Dunkirk, Warren & Pittsburgh Railway Co.


Scott # R44c

Stock certificate from the Columbus & Indianapolis Central Railway Co.


Scott # R44c

Stock certificate from the Boston, Clinton & Fitchburg Railroad Co.


Scott # R44c

Superb example with jumbo margins.


Scott # R44c

Stock certificate from the Chester Mining Co.


Scott # R44c

Stock certificate from the Green Mountain Coal Co.


Scott # R44c

Stock certificate from The Mammoth Vein Coal and Iron Co.


Scott # R44c

Stock certificate from the Eliza Mill and Mining Company in San Francisco.


Scott # R44c

Stock certificate from the Swedesboro Rail Road Co.


Scott # R44c

Lovely and absolutely hammered embossed seal/cancel.


Scott # R44c

Very nice stock certificate. I have seen these with the stamp canceled by a normal concentric circle handstamp, but this is the first one I have seen with the earlier oval handstamp.


Scott # R44c


Scott # R44c

3rd District of Mass.


Scott # R44c


Scott # R44c


Scott # R44c

Two separate types of circular handstamp cancels: the traditional bank handstamp and then a large 'S.B.' circular handstamp.


Scott # R44c

Stock certificate with an attractive large vignette of a warehouse at a wharf with ship.


Scott # R44c


Scott # R44c


Scott # R44c

Doubled strike of this oval handstamp cancel.


Scott # R44c

General agents.


Scott # R44c


Scott # R44c

Tolman F-16c.


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c


Scott # R44c

Great strike of shield handstamp cancel on a fairly scarce stock certificate printed on delicate translucent parchment. Cancel is Tolman A-9A.


Scott # R44c

Stock certificate for the Rutland Marble Co. with two R44c affixed.


Scott # R44c


Scott # R44c

Insurance agents and brokers.


Scott # R44c

Very scarce printed cancel.


Scott # R44c

Reconstructed horizontal pair exhibiting full strike of a large format cancel.


Scott # R44c

Double transfer at bottom that presents as doubling of the entire bottom frame line. Considerably more dramatic than most R44c double transfers.


Scott # R44c

Twisted transfer, resulting in doubling of the frame line at upper right.


Scott # R44c


Scott # R44c


Scott # R44c

Stock broker.


Scott # R44c

Bold 'Bank of Kentucky' manuscript cancel, along with a well-struck embossed bank seal.


Scott # R44c


Scott # R44c

This is a very unusual certificate, an underwriter's policy renewal certificate. As a bonus, it has a great ornate insurance agent handstamp cancel. Ex-Morrissey.


Scott # R44c


Scott # R44c

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.


Scott # R44c

25-cent Certificate with genuine freak perforations (doubled) on a bold 1871 insurance policy renewal receipt printed in orange, an unusual ink choice for the period.


Scott # R44c


Scott # R44c

Ornate oval bank cancel with fancy text placement.


Scott # R44c

Interesting stock certificate, taxed when issued in 1871 and subsequently in 1899 when redeemed/transferred.


Scott # R44c

Fragile stock certificate printed on thin translucent paper like tissue paper.


Scott # R44c

Lovely 1866 stock certificate with a steamship vignette and a bold company seal also depicting a steamship.


Scott # R44c

Nothing special about the document or the stamp, but that handwriting/printing style is very unusual.


Scott # R44c

Tolman G-34.


Scott # R44c


Scott # R44c


Scott # R44d

Cotton factors and commission merchants.


Scott # R44d

This mixed cancel attributes the star-numeral-star punch cancel that is frequently seen.


Scott # R45a


Scott # R45a

Horizontal pair. Arms merchant.


Scott # R45a

Horizontal pair.


Scott # R45a

Nice horizontal pair with left stamp exhibiting a double top frame line.


Scott # R45a


Scott # R45a


Scott # R45a

Wondeful double strikes of this diminuitive oval cancel on a horizontal pair. Naylor & Co. was an arms merchant.


Scott # R45a

Block of 4 with punch, manuscript, and block LIQUIDATED handstamp cancels.


Scott # R45a

Horizontal pair. Three cancels on this one... handstamped, punched, and manuscript.


Scott # R45a

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.


Scott # R45b

Unusual bold manuscript cancel. Absolutely huge top and bottom margins.


Scott # R45b

Doubled frameline at top. Very scarce.


Scott # R45b

Documentary use of a negative-image patent medicine cancel that reads 'Juniper * Dean * Street * London'. John Juniper patented Essence of Peppermint in 1762. The image at the center of the cancel appears to be an amphora.


Scott # R45b


Scott # R45b

This is the largest of 4 recorded multiples of R45b imperforate vertically. Far more scarce than the normal imperforate horizontally. The catalogue value shown is for two pairs. Ex-Curtis.


Scott # R45b

Top margin single.


Scott # R45c


Scott # R45c


Scott # R45c

Note brokers.


Scott # R45c

Stock certificate from The American Submarine Co.


Scott # R45c

Great shield cancel, but still trying to attribute the actual business name.


Scott # R45c

Stock certificate from the Boston and Providence Railroad Corp.


Scott # R45c

Stock certificate from the Hackettstown National Bank.


Scott # R45c

Unknown stove and hardware merchant.


Scott # R45c

General agent.


Scott # R45c


Scott # R45c


Scott # R45c

Top frame line double. Neat block letter manusctipt cancel.


Scott # R45c


Scott # R45c

Attractive manuscript cancel.


Scott # R45c


Scott # R45c

Unusual concentric circular handstamp cancels: one from the Humboldt Mining & Refining Co. on May 8, 1865, and a larger CANCELED dated Oct. 6, 1865.


Scott # R45c

'Commission merchant, and dealer in flour, grain, feed, &c.'


Scott # R45c

Custom house brokers.


Scott # R45d


Scott # R45d

Horizontal pair. Scott value is for two singles, since Scott does not list a pair value for this particular stamp, presumably due to scarcity (there is no listing in The Curtis Census for R45d). Two visible blue threads, one on the reverse of the left stamp and one on the obverse of the right stamp, both highlighted with yellow arrows. Right stamp also exhibits a faint doubling of the top frameline, however not as strong as the Scott-listed 'top frame line double'.


Scott # R45d

R45d is considerably tougher than the Scott catalog value implies. This is only the third example I have found in the last 15 years.


Scott # R45d


Scott # R46a

Tolman M-8.


Scott # R46a

Insurance agents.


Scott # R46a

Tolman N-62.


Scott # R46a

Tolman F-16-1.


Scott # R46a

Tolman M-8.


Scott # R46a


Scott # R46a

Tolman H-6.


Scott # R46a

Tolman H-20.


Scott # R46a

Reversed '6' in date.


Scott # R46a


Scott # R46a

Tolman 1-6b. True green ink cancels are very scarce.


Scott # R46a

Possibly an insurance company cancel. Nothing with this appearance in Tolman.


Scott # R46a

One of the most beautiful stock certificates ever produced (in my opinion).


Scott # R46a

Agent of the Germania Fire Insurance Co. Very scarce stencil cancel.


Scott # R46b

Tolman H-25.


Scott # R46b


Scott # R46b


Scott # R46b


Scott # R46b


Scott # R46b

Horizontal pair on piece.


Scott # R46b

Tolman C-52e.


Scott # R46b

Superb strike! Tolman P-27a.


Scott # R46b

Very unusual and scarce stock certificate that is entirely handwritten.


Scott # R46b

Tolman C-34-1.


Scott # R46b

Tolman P-40-1.


Scott # R46c


Scott # R46c


Scott # R46c

Tolman F-19.


Scott # R46c

Tolman M-36.


Scott # R46c


Scott # R46c


Scott # R46c


Scott # R46c


Scott # R46c

Tolman F-19.


Scott # R46c

Tolman S-41a-2.


Scott # R46c

Very unusual rimless oval handstamp.


Scott # R46c


Scott # R46c


Scott # R46c

Insurance policy sent through the mail, so both postal and revenue usages on same document. Tolman F-13.


Scott # R46c

Badly misperfed margin corner copy.


Scott # R46c


Scott # R46c


Scott # R46c


Scott # R46c

Interesting edges to the boxed cancel simulating stamp perforations.


Scott # R46c


Scott # R46c


Scott # R46c

Very attractive ship vignette.


Scott # R46c

Stock certificate from the Delaware Railroad Co.


Scott # R46c


Scott # R46c


Scott # R46c

Octagonal box handstamp.


Scott # R46c

Tolman C-52a.


Scott # R46c


Scott # R46c


Scott # R46c

Stock certificate from the Preston Coal and Improvement Co.


Scott # R46c

Dealer in boots and shoes.


Scott # R46c

Large format PAID oval bank cancel.


Scott # R46c

Very delicate stock certificate printed on thin translucent paper.


Scott # R46c

1866 Stock certificate.


Scott # R46d

Formerly Turquand, Youngs, and Co., accountants of London.


Scott # R46d

Several silk fibres visible on face of stamp.


Scott # R46d

Lumber merchants.


Scott # R46d

Superb jumbo-margin example. Appears to possibly have a doubled frameline at bottom.


Scott # R46d


Scott # R47a

Tolman C-20b.


Scott # R47a

Gorgeous vertical pair with striking early-use cancel.


Scott # R47a

Tolman C-20b.


Scott # R47a


Scott # R47a

Tolman C-51b.


Scott # R47a

R47a and R48c used on a Quincy Mining Co. stock certificate.


Scott # R47a

Horizontal strip of 8 on an 1863 indenture. Per the Curtis Collection Census of Revenue Multiples now maintained by Siegel Auctions, this strip is far and away the largest reported multiple of R47a, with the next largest being a single damaged block of 4 and one strip of 5.


Scott # R47a


Scott # R47b

Tolman F-16a.


Scott # R47c


Scott # R47c


Scott # R47c

Tolman M-7c-1.


Scott # R47c


Scott # R47c


Scott # R47c


Scott # R47c


Scott # R47c

Very unusual large crude handstamp cancel. Similar in design to this cancel.


Scott # R47c

Misperfed left margin single.


Scott # R47c


Scott # R47c

European-style oval cancel in blue-green. Rusch & Co. was an importing house.


Scott # R48a

Horizontal pair. Insurance agents.


Scott # R48a

Repaired punch cancel.


Scott # R48a


Scott # R48a


Scott # R48a


Scott # R48a


Scott # R48a


Scott # R48a


Scott # R48a


Scott # R48a

Benjamin Tredwell Van Nostrand, a custom-house broker. Ex-Curtis.


Scott # R48b

2008 APEX certificate.


Scott # R48b


Scott # R48c


Scott # R48c

Fancy ornament in the center of the cancel.


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c

Tolman H-33.


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c


Scott # R48c

Stock certificate.


Scott # R48c

An amazing stencil cancel, thus far the only reported example from this California photographer. This stamp may have set a record for the largest premium for a cancel over the stamp's value when it realized $525 in 1991 as part of the Morton Dean Joyce Collection. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.


Scott # R48c

Dealers in Masons building materials.


Scott # R48c


Scott # R48c

Very unusual large crude handstamp cancel. Similar in design to this cancel. Ex-Morrissey.


Scott # R48c

Stock certificate from the Baltimore and Ohio Railroad Co.


Scott # R48c

Stock certificate from the Chicago, Burlington and Quincy Railroad Co.


Scott # R48c

Stock certificate from the Consumer's Mutual Coal Co.


Scott # R48c


Scott # R48c

Stock certificate from the Washington Silver Mining Co.


Scott # R48c

Ornate ornaments at the top of the cancel.


Scott # R48c


Scott # R48c

Tolman C-8D.


Scott # R48c


Scott # R48c


Scott # R48c

Peter Edward de Mill. Manufacturer of gas.


Scott # R48c


Scott # R48c

Straight line 'FOR DEPOSIT' cancel.


Scott # R48c

This blue handstamp cancel is found fairly often, but this is the first document I have found that attributes the cancel.


Scott # R48c


Scott # R48c


Scott # R48c

Deputy Collector of Customs.


Scott # R48c


Scott # R48c

Bottom frame line double.


Scott # R48c

Part of a DUTY... EXCESS... cancel.


Scott # R48c

Oval cancel with interesting ornamental border.


Scott # R48c

Presumably a misspelling of 'TO BE GAUGED'.


Scott # R48c

Scarce 'ORDER FOR COLLECTION' variant of this bank cancel.


Scott # R48c

Bold handstamp cancel, positioned perfectly to give George a Hercule Poirot moustache!


Scott # R48c


Scott # R48c


Scott # R48c

A very scarce document type, an 1864 port warden's certificate from San Francisco. Secondary certification transaction on the reverse with an R27b part perf.


Scott # R48c


Scott # R49a


Scott # R49a


Scott # R49a


Scott # R49a

Just a gorgeous example of a steel die oval handstamp cancel.


Scott # R49a

Very scarce position piece, a horizontal strip of four with full plate number imprint at right. Sadly torn in half and reattached. Catalogue value shown is simply that of two pairs.


Scott # R49a

A very nice dual-EMU! A May 1863 protest document with the original instrument (a January 1863 promissory note) attached. It's odd in that the 25-cent revenue paying the tax on the protest is affixed not to the protest document itself, but to the original document, overlaying the 15-cent revenue paying the original tax. What is notable though, is that BOTH stamps are EMUs (early matching usage): R40a 15-cent Inland Exchange imperf paying the tax on the original promissory note, and R49a 25-cent Protest imperf paying the tax on the protest.


Scott # R49a

Top margin single used on an 1863 power of attorney for shares in the Lancaster and Ephrata Turnpike.


Scott # R49a

Block of 4. Manuscript and punch cancels. Sheet margin imprint partially visible at lower right.


Scott # R49b

2011 PSAG certificate.


Scott # R49b


Scott # R49c

Insurance agent.


Scott # R49c


Scott # R49c


Scott # R49c

Loan agent.


Scott # R49c


Scott # R49c

Nice double strike of this cancel.


Scott # R49c


Scott # R50a


Scott # R50a

Horizontal pair.


Scott # R50a


Scott # R50b

2011 PSAG certificate.


Scott # R50b

Not one but TWO R50b part perfs plus an R78c used on an Indiana land sale document. The vast majority of R50b seen on the market are trimmed fakes and you virtually never see one on document.


Scott # R50b

Someone ruined a nice imperf pair in an attempt to create an R50b pair ($2,750). Those perfs wander all over the place.


Scott # R50b

Very scarce part perf to find still on original document. Part of next stamp showing at bottom.


Scott # R50c


Scott # R50c


Scott # R50c

Insurance policy showing combination fiscal/postal usages on same document. Montpelier, Vermont fancy cancel (S-E GE-R 31).


Scott # R50c


Scott # R50c

Stock certificate from the Boston, Newport and New York Steamboat Co.


Scott # R50c


Scott # R50c

County clerk of Nevada County.


Scott # R50c


Scott # R51a

Amazing almost neon ink cancel.


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a

Radical color shift caused by fugitive ink or chemical exposure.


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a

Horizontal pair. Fairly tough multiple.


Scott # R51a

Color changeling.


Scott # R51a

Lovely early matched usage (EMU) of R51a and R63a on a sight draft.


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a


Scott # R51a

Great cancel, but could be a trimmed R51c. The margins are small and a bit jagged.


Scott # R51a


Scott # R51c


Scott # R51c


Scott # R51c


Scott # R51c


Scott # R51c

Brown ink handstamp cancels are extremely scarce, even more scarce than green ink cancels.


Scott # R51c


Scott # R51c

Superb margins.


Scott # R51c

Cancel is Tolman E-8.


Scott # R51c


Scott # R51c


Scott # R51c


Scott # R51c


Scott # R51c


Scott # R51d

2010 Philatelic Foundation certificate.


Scott # R51d


Scott # R52a


Scott # R52a

R52a and R41a on document fragment.


Scott # R52a

Top margin example.


Scott # R52a


Scott # R52a


Scott # R52a


Scott # R52a


Scott # R52a

Amazing margins, but the tear at bottom right is a travesty.


Scott # R52a

Nice jumbo margins.


Scott # R52a

Red handstamped cancel as well as a magenta manuscript cancel.


Scott # R52a


Scott # R52a


Scott # R52a


Scott # R52b

Jumbo!!


Scott # R52b


Scott # R52b


Scott # R52b

Tolman C-26.


Scott # R52b

Huge margins.


Scott # R52b

Famous department store.


Scott # R52b


Scott # R52c


Scott # R52c


Scott # R52c


Scott # R52c


Scott # R52c

Early usage, cancel double struck.


Scott # R52c


Scott # R52c


Scott # R52c


Scott # R52c

Seller of boots and shoes.


Scott # R52c


Scott # R52c


Scott # R52c


Scott # R52c

R52c and R36c on a sight draft payable to Lanman & Kemp, a perfumer notable for issuing its own proprietary stamps. Great watermark on the document.


Scott # R52c


Scott # R52c


Scott # R52c

Vibrant violet shade.


Scott # R52c

Solo use of 30c Inland Exchange correctly paying the tax on an 1869 payment note.


Scott # R52c


Scott # R52d

Silk fibers, but according to APEX 'not the silk fiber indicative of silk paper on the First issue' so apparently this is not a legit silk paper. Displayed here for informational purposes.


Scott # R53a

2018 Philatelic Foundation certificate. I have classified this as a fake, because the margins are virtually nonexistent, and it was purchased as being NOT a legitimate R53a. However, the stamp is barely tied to the document at the very top, so I do not believe it to be a philatelic creation. Rather, for whatever reason, the party originally affixing the stamp trimmed it close. There is no way to know if this stamp is an R53a, R53b, or R53c. Still, an interesting item. Subsequently received a declined opinion from the Philatelic Foundation, as expected.


Scott # R53a


Scott # R53a

2013 Philatelic Foundation certificate. Exceptional margins, and one of very few examples with a handstamped cancel. The cancel company and exact date are identical to the stamp on Philatelic Foundation certificate 179017.


Scott # R53a

Actually it isn't a real R53a. It's most likely a margin copy of R53b that has been trimmed down in an attempt to fake an R53a. Nice try.


Scott # R53b

Jumbo margins and incredibly early date. Has to be backdated, as R53b were not delivered by this date.


Scott # R53b


Scott # R53b


Scott # R53b


Scott # R53b

Bottom margin example.


Scott # R53c

Trimmed top and bottom in an attempt to pass it off as an R53b, but the cancel date is far too late anyway.


Scott # R53c

Scot listed double transfer (in 'Forty Cents').


Scott # R53c

Somebody trimmed it to fake an R53b... not sure why, as there's only 50 cents difference in the catalog values of R53b and R53c.


Scott # R53c

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.


Scott # R53c


Scott # R53c

Tolman F-1A-2. Pair showing the printed cancels alternating in opposite directions.


Scott # R53c

Previously unreported double transfer with doubling in STATES at top, REVENUE at bottom, and but upper and lower curved scroll lettering.


Scott # R53c


Scott # R53c

Double transfer.


Scott # R53d

2010 APEX certificate.


Scott # R53d

2007 PSE certificate.


Scott # R53d


Scott # R53f

2017 Philatelic Foundation certificate. Only the second authenticated example currently known.


Scott # R54a

Transaction originally recorded on October 18, 1862, but tax not paid until December 22, 1862.


Scott # R54a

State treasurer of Wisconsin.


Scott # R54b


Scott # R54c

Amazing margin imprint running down the entire left side of stamp. Perfectly positioned!


Scott # R54c

Tolman G-13a.


Scott # R54c

Margin capture at left.


Scott # R54c


Scott # R54c

Fake bisect and overprint created by a dealer in the 1930s. Note that the stamp was overprinted twice, once before being affixed, perpendicular to the overprint on the document.


Scott # R54c


Scott # R54c

H.N. Throop, Treasurer.


Scott # R54c


Scott # R54c

Nice partial imprint capture.


Scott # R54c

J.R. Ingersoll, J. Miller Craig and Charles Willing, Trustees of the Trust created by the Estate of William Bingham. Ex-Morrissey.


Scott # R54c


Scott # R54c


Scott # R54c

Double transfer, in the NC of CONVEYANCE at bottom. Unlisted in Scott.


Scott # R54c

Nice 'baby blue' shade.


Scott # R54c

Unusual large-format document for the sale of cemetary plots.


Scott # R54c

Insurance agent.


Scott # R54c

Bold generic 'CANCELLED' stencil cancel.


Scott # R54c


Scott # R54ce

Interesting color changeling, showing the normal ultramarine color at the very top and bottom of the stamp, with the majority of the stamp being a brighter hue with more magenta.


Scott # R54ce

Powder blue variant of ultramarine that is listed in Scott but unpriced.


Scott # R54ce

Insurance agent.


Scott # R54ce

Three ultramarine singles on an 1869 chattel mortgage.


Scott # R54ce


Scott # R54ce

I guess clerks in the 1860s had time to doodle too...


Scott # R54d

Double transfer at top, position 15.


Scott # R54d


Scott # R54de


Scott # R55b

Manufacturer of scales.


Scott # R55b


Scott # R55b

Superb color contrast!


Scott # R55b


Scott # R55b

Vertical pair with punch and manuscript cancels.


Scott # R55b

Extremely late legitimate use of a part perf on an 1867 Oregon quit claim deed. The overwhelming majority of genuine 1st issue imperfs and part perfs used after 1864 come from the west coast: California, Washington, and Oregon.


Scott # R55b

Vertical strip of 3.


Scott # R55c


Scott # R55c

Jumbo.


Scott # R55c

Cracked plate at bottom left.


Scott # R55c

3 huge jumbo margins.


Scott # R55c


Scott # R55d


Scott # R56a


Scott # R56a

Impossible date on the cancel (Oct. 1, 1862 is when the tax went into effect). Most likely someone accidentally put in an incorrect final digit in the date slug.


Scott # R56a


Scott # R56b

Unlisted in Scott. Scott only lists the part perf as being imperforate horizontally, not vertically.


Scott # R56b


Scott # R56b

Unlisted in Scott. Scott only lists the part perf as being imperforate horizontally, not vertically.


Scott # R56b


Scott # R56b

Unlisted in Scott. Scott only lists the part perf as being imperforate horizontally, not vertically.


Scott # R56b

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu.


Scott # R56b


Scott # R56b


Scott # R56c


Scott # R56c


Scott # R56c

Block of 6 and pair of R56c, along with an R69c, paying $5 tax on a warranty deed. The block of 6 is tied for the largest reported multiple.


Scott # R56c

Some sort of inking anomaly or perhaps a kiss impression. Note the secondary shadows along the left and right sides, across UNITED STATES and INTER. REVENUE and at bottom.


Scott # R56c

Unusual crowned globe with a monogram in the center.


Scott # R56f

A pair of bisects, each being the top and bottom halves of the same stamp, paying the 25-cent tax rate, on a pair of school district trustee's bonds. 50-cent bisects are far more scarce than either $1 or $2 bisects. This pair comprises the only legitimate bisects of 1st issue 50-cent stamps I have been able to find evidence of. See my bisect census page for more information.


Scott # R57a

Too bad about this one. Wonderful margins and great double cancel (including a double strike at bottom), but unfortunately extremely faulty.


Scott # R57a

Date line written in gilt ink. Very unusual.


Scott # R57a

Very bold and heavy manuscript cancel.


Scott # R57b

Court summons. Absolutely superb centering!


Scott # R57b


Scott # R57c

Horizontal pair.


Scott # R57c


Scott # R58a

Tolman M-81a.


Scott # R58a


Scott # R58a

Horizontal pair. Custom house cancel; am unsure of the details. I have never seen a crisp readable strike of this cancel.


Scott # R58a

Straight line Ct Mutual Life Ins cancel, but what makes this interesting is that the manuscript date is done in gilt (gold) ink. Tolman C-51b-1.


Scott # R58a

Lovely multiple, a vertical block of 10, a complete strip of the sheet from top margin to bottom. It is the third largest reported multiple, unlisted in the Curtis Census.


Scott # R58a

Interesting APPRAISER'S STORE single-line handstamp cancel.


Scott # R58b

A reference piece. The 50-cent Life Insurance part perf is not listed in Scott as being found imperforate vertically. Also, the 1867 date is far too late to be a genuine part perf.


Scott # R58b


Scott # R58c


Scott # R58c


Scott # R58c

Superb jumbo example.


Scott # R58c

Double transfer at top, on the letters C and E of CENTS.


Scott # R58c

Double transfer at top, used on a trustee's bond. Considerably more scarce than the Scott value would imply.


Scott # R58c

Meticulous manuscript cancel in the format of a single-line handstamp.


Scott # R58c


Scott # R58c

Custom House Broker entry of merchandise for the Port of Philadelphia, with an attractive cameo at top left.


Scott # R58c


Scott # R58e

1989 PSE certificate. Ex-Cunliffe.


Scott # R59a

Horizontal pair.


Scott # R59a

Horizontal pair.


Scott # R59a

Four R59a singles on a January 1863 Indiana mortgage, an early matching usage (EMU).


Scott # R59a

Beautiful European style oval cancel.


Scott # R59a


Scott # R59c


Scott # R59c

Diagonal scratched plate at upper left.


Scott # R59c


Scott # R59c


Scott # R59c

Interesting old English font usage.


Scott # R59c

Top margin example.


Scott # R59c

Interesting doodle cancel.


Scott # R59c

Misperfed to create a very narrow stamp.


Scott # R59c

Also has a French revenue stamp applied on the reverse. Combination uses of U.S. and foreign revenues on the same document during the Civil War era are exceptionally scarce.


Scott # R59c

Very dramatic double transfer at bottom. Quite scarce.


Scott # R59c

This scratched plate crosses several stamps. Multiples containing more than one position of the scratch are quite scarce.


Scott # R59c

Very dramatic double transfer at bottom. Quite scarce.


Scott # R59c

Dramatic double transfer at bottom. Woefully underpriced in Scott. Quite scarce.


Scott # R59c

Vertical pair with diagonal plate scratch crossing both stamps. Not the major long plate scratch that Scott lists, but a second scratch at a different angle.


Scott # R59c

R59c, R44c, R24c, and two R15c paying 84-cents tax on a monthly payroll.


Scott # R60a

Plate number single with imprint.


Scott # R60a


Scott # R60a

G. G. Londen, prothontary of the Court of Common Pleas.


Scott # R60b

2018 Philatelic Foundation certificate. Exceedingly rare. Only a handful known.


Scott # R60c

Nice left margin example.


Scott # R60c


Scott # R60c

General agent for Pennsylvania and southern New Jersey.


Scott # R60c


Scott # R60d


Scott # R61a


Scott # R61a


Scott # R61a

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu. An example of what I call 'The California Late Imperfs'. Normally imperforates and part perfs with late cancel dates are an immediate red flag for fakery... the one notable exception being a cache/hoard of imperfs that apparently resurfaced from storage late in the taxation period in California, that are legitimate imperforates and part perfs. Normally you don't find imperfs used after 1864, but California examples can be found MUCH later.


Scott # R61a

One-of-a-kind jumbo right sheet margin example showing portions of the next stamp at top and left.


Scott # R61a


Scott # R61b

2003 Philatelic Foundation certificate.


Scott # R61b

Scott does not list R61 as being imperforate vertically (although there is at least one pair out there imperf vertically).


Scott # R61c


Scott # R61c


Scott # R61c


Scott # R61c

Finally attributed correctly after seeing one on a document.


Scott # R61c


Scott # R62a


Scott # R62a

Lovely horizontal pair.


Scott # R62a


Scott # R62b

Interesting inking anomaly on reverse (see closeup below). Almost looks like blue silk fibres. Top margin example.


Scott # R62b


Scott # R62b

Guardian's bond.


Scott # R62b

Superb top and bottom margins.


Scott # R62c


Scott # R62c

Tolman M-74c. Brown ink handstamp cancels are VERY scarce, even more scarce than green ink.


Scott # R62c


Scott # R62c

Tolman M-74c. Brown ink handstamp cancels are VERY scarce, even more scarce than green ink.


Scott # R62c


Scott # R63a


Scott # R63a


Scott # R63a


Scott # R63b


Scott # R63b


Scott # R63b


Scott # R63c


Scott # R63c


Scott # R63c


Scott # R63e

Multiple handstamp cancels, on piece. Shipping and commission merchants.


Scott # R63e


Scott # R63e

Tolman C-51j.


Scott # R64a

R64a is a lovely shade of dark brown. Interesting use in conjunction with a (presumably unintentional) bisected R36c.


Scott # R64a


Scott # R64a

Superb example with an early use date.


Scott # R64a

The stamp itself is a bit munged, but the double cancel strikes are gorgeous.


Scott # R64a


Scott # R64a


Scott # R64a


Scott # R64a

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.


Scott # R64a

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.


Scott # R64a


Scott # R64b


Scott # R64b


Scott # R64b


Scott # R64b


Scott # R64b

Vertical strip of 4 with partial margin imprint at bottom.


Scott # R64c


Scott # R64c


Scott # R64c


Scott # R64c


Scott # R64c


Scott # R64c

Tobacco exporter.


Scott # R64c

Stock broker.


Scott # R64c


Scott # R64c


Scott # R64c


Scott # R64c

Brokers.


Scott # R64c


Scott # R64c

Machinery and iron works.


Scott # R64c

Vendor of linseed, olive, and castor oil.


Scott # R64c

Ornate 'old English' style font.


Scott # R64c

Very unusual block letter 'TICKET' boxed cancel.


Scott # R64c


Scott # R64c

Typeset printed cancel is Tolman #F-1A-2, shown in opposite directions on two examples of the 60-cent Inland Exchange. Incredibly scarce on this denomination.


Scott # R64c


Scott # R65a


Scott # R65a


Scott # R65a

2012 APEX certificate.


Scott # R65a


Scott # R65b


Scott # R65b

Ship brokers. Attractive 5-pointed star at center of cancel.


Scott # R65b


Scott # R65b


Scott # R65b


Scott # R65b


Scott # R65b


Scott # R65b


Scott # R65b


Scott # R65c


Scott # R65c


Scott # R65c


Scott # R65c

Perforation error resulting in part of the stamp below being included.


Scott # R65c


Scott # R65c


Scott # R65c


Scott # R65c


Scott # R65c

Double transfer at top unlisted in Scott.


Scott # R65c

Another bored clerk doodling...


Scott # R65c


Scott # R65c


Scott # R65c


Scott # R65c

This is by far the biggest jumbo of R65c I have ever seen. If not for the pinholes, this would be a candidate for PSE or PF grading.


Scott # R65c


Scott # R65d

Very nice example with faint blue handstamp cancel.


Scott # R65d

Three huge margins in search of a fourth. Too bad about the creases.


Scott # R65d


Scott # R66a


Scott # R66a


Scott # R66a

Top margin single with top frame line doubled. Very scarce.


Scott # R66a

Commission house.


Scott # R66a


Scott # R66a

Interestingly, in addition to the right frame line doubled, there is also a stray vertical line going up through the lower right numeral.


Scott # R66a

Horizontal pair.


Scott # R66b

2011 Philatelic Foundation certificate. Purchased as a fake for reference purposes. An R66a that someone perforated on the left and right sides. The perforations are the correct gauge (12), but are too irregular.


Scott # R66c


Scott # R66c


Scott # R66c

Three strikes from the Pacific Mail steamship Alaska.


Scott # R66c


Scott # R66c

Top frameline doubled.


Scott # R66c

Two vertical strips of 5 on large indenture.


Scott # R66c

Neat manuscript simulation of a handstamp cancel.


Scott # R66c


Scott # R66c

$1 Conveyance with right frameline doubled, on a mortgage deed.


Scott # R66c

Three strikes of Pacific Mail Steamship Co. single-line cancels, two of the ship MONTANA and one of the ship GREAT REPUBLIC. Mixed-ship occurences, while documented, are very scarce, with only a handful known to exist.


Scott # R66c

Very neat manuscript cancel emulating a circular handstamp.


Scott # R66c


Scott # R66c

Fruits and fancy grocers, tobacco manufacturers.


Scott # R66d


Scott # R67a

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu.


Scott # R67a


Scott # R67a

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu.


Scott # R67a


Scott # R67a


Scott # R67a

Handtamped, manuscript, and punch cancels. Punch cancel repaired with part of second stamp and missing portion of handstamp cancel inked in.


Scott # R67a

Arms merchant.


Scott # R67a


Scott # R67a

Commission merchants.


Scott # R67a


Scott # R67c


Scott # R67c

Hardware merchant.


Scott # R67c

Very unusual. Cancel appears to read vertically rather than horizontally: R-R-R WELSH R-R-R. No clue as to meaning.


Scott # R67c

Member of the New York Stock Exchange.


Scott # R67c

Gash across bridge of George's nose as well as a long plate scratch through REVENUE. Position 55.


Scott # R67d

One blue silk thread on the reverse.


Scott # R68a


Scott # R68a


Scott # R68a


Scott # R68a


Scott # R68a


Scott # R68a

The stamp is horribly munged, but the cancel is nice...


Scott # R68a

Interesting horizontal pair. Left stamp has the left frame line doubled. Note the difference in height between the two stamps.


Scott # R68a


Scott # R68c


Scott # R68c


Scott # R68c

Single strike from the Pacific Mail steamship Japan.


Scott # R68c


Scott # R68c


Scott # R68c


Scott # R68c

Produce merchant.


Scott # R68c

Imperforate bottom sheet margin example. Also has an inking anomaly at bottom left.


Scott # R68c


Scott # R68c

Single strike from the Pacific Mail steamship 'America'.


Scott # R68c

Single strike from the Pacific Mail steamship Oregonian. This ship used a straightline cancel with a large block sans-serif font, unlike the other ships, which used a thinner serifed font.


Scott # R68c


Scott # R68c


Scott # R68c

Single strike from the steamship AMERICA.


Scott # R68c


Scott # R68c

Left frame line double, on a witness statement.


Scott # R68c


Scott # R68c


Scott # R68c

H. F. Jennison, General Agent. Tolman E-17h.


Scott # R68c


Scott # R68c

Left frame line doubled.


Scott # R68c

Very unusual. Is it 'Trinity Church Corporation' (unlikely) or just generic 'Corporation'?


Scott # R68c

Single strike from the Pacific Mail Steamship Co. ship GREAT REPUBLIC. Stamp also has a strongly recut frame line at upper left.


Scott # R68c

Ornate insurance broker boxed handstamp cancel.


Scott # R68c

Single strike from the Pacific Mail steamship Oregonian. This ship used a straightline cancel with a large block sans-serif font, unlike the other ships, which used a thinner serifed font.


Scott # R68c


Scott # R68c


Scott # R69a


Scott # R69a

Grocers.


Scott # R69a

Unusual foldover error.


Scott # R69a


Scott # R69a


Scott # R69a

Double transfer of top shields.


Scott # R69a


Scott # R69a


Scott # R69a


Scott # R69a

Horizontal pair.


Scott # R69a


Scott # R69a


Scott # R69a

Commission merchant.


Scott # R69a

Iron merchant.


Scott # R69a

An example of what I call 'The California Late Imperfs'. Normally imperforates and part perfs with late cancel dates are an immediate red flag for fakery... the one notable exception being a cache/hoard of imperfs that apparently resurfaced from storage late in the taxation period in California, that are legitimate imperforates and part perfs. Normally you don't find imperfs used after 1864, but California examples can be found MUCH later.


Scott # R69a

Listed in Tolman/Shellabear as type P-3, but the company name is not actually listed in the table of contents.


Scott # R69a

Bottom margin horizontal strip of 3.


Scott # R69b

2011 PSAG certificate. Is actually an R69a imperf that has been perforated on two sides to fake an R69b. It's too bad, as the imperf was actually a nice example of one of the 'late date California imperfs'.


Scott # R69c


Scott # R69c


Scott # R69c


Scott # R69c

Deputy Collector of Customs.


Scott # R69c

Single strike from the Pacifc Mail steamship China.


Scott # R69c

R69c and R36c on portion of a bond. You can just make out portions of gold foil 'GOLD' at upper right. Company seal is also included on the document.


Scott # R69c

Double transfer of top shields.


Scott # R69c

Unusual bold 'SALEM MASS' single-line handstamp cancel.


Scott # R69c

Single strike from steamship GREAT REPUBLIC.


Scott # R69c


Scott # R69c

R69c with foldover freak perfs (presumably legitimate) and an R59c on a warranty deed.


Scott # R69c

Slip transfer shows in phantom lines above DOLLAR in the bottom scroll.


Scott # R69c


Scott # R69c


Scott # R69c


Scott # R69d


Scott # R69d

Margin imprint capture.


Scott # R69d

Duquesne Iron and Steel Works. Lovely manuscript monogram cancel.


Scott # R69d

Tolman H-14.


Scott # R69d

Three strikes from the steamship ARIZONA.


Scott # R69d

Scarce Christmas Day cancel.


Scott # R69d


Scott # R69d


Scott # R69e

1980 Philatelic Foundation certificate.


Scott # R70a

J.R. Ingersoll, J. Miller Craig and Charles Willing, Trustees of the Trust created by the Estate of William Bingham.


Scott # R70a

Importers.


Scott # R70c

Register of probate.


Scott # R70c


Scott # R70c


Scott # R70c

Stamp is munged, but the cancel is nice.


Scott # R70c


Scott # R70c

In addition to the two circular handstamps in black, there is also a large 'WAREHOUSE' block-letter single line custom house cancel in blue.


Scott # R70c

Ornate crowned shield or globe with 'A.C.S.' in the crown and a script 'BD' in the shield.


Scott # R70c

Appears to be a recut lower left corner.


Scott # R70c

Generic 'CANCELED' straight line cancel.


Scott # R70c

General agent for New York and New Jersey.


Scott # R70c

WAREHOUSE custom house cancel.


Scott # R70c


Scott # R70c

An interesting way to advertise... tiny dealer inormation stamped or printed along the edge of the stamp 'H. NORTH MOBSE, STAMPS AND CURIOSITIES.' Also tiny letters U and S printed over bottom numerals.


Scott # R70c


Scott # R70c

Extremely dry (underinked) plate.


Scott # R70c

Double transfer at bottom that resembles a doubled bottom frame line.


Scott # R70c

Insurance agent.


Scott # R71a


Scott # R71c


Scott # R71c


Scott # R71c

Three strikes from the Pacific Mail steamship Alaska.


Scott # R71c


Scott # R71c


Scott # R71c

Right frame line double. Scarcer than the Scott catalog value implies.


Scott # R71c

Great full strike of this bank multi-line cancel, which you would not see on a single stamp.


Scott # R71c

Right frame line doubled. Interestingly also shows faint doubling and/or recutting across the top.


Scott # R71c

Inking anomaly at lower left.


Scott # R71c

Horizontal pair with very crisp impression, the left stamp exhibiting a horizontal plate scratch running through Washington's hair, proceding part of the way into the right stamp.


Scott # R71d

2005 Philatelic Foundation certificate. One of the scarcest of the silk papers.


Scott # R72a


Scott # R72a

Horizontal strip of 3. Inverted day slug in cancel.


Scott # R72a

Possibly a protest against paying the tax. I wish it were still on the original document, in order to possibly get some context.


Scott # R72a


Scott # R72c


Scott # R72c


Scott # R72c


Scott # R72c

Interesting cancel with dots ringing the outside of the oval.


Scott # R72c

Very scarce. Only the first example of a non-printed cancel from this company I have seen. All other examples I have encountered look like the ones on this page.


Scott # R72c

Diagonal plate scratch at bottom. Need confirming example and plate position.


Scott # R72c


Scott # R72e

1980 Philatelic Foundation certificate.


Scott # R73a

Bottom frame line double.


Scott # R73a

Horizontal pair.


Scott # R73c

Horizontal pair.


Scott # R73c

Very scarce horizonal pair on document, on Letters of Administration for an estate.


Scott # R73c


Scott # R73c

Horizontal strip of four, a very scarce multiple. Catalogue value shown is for two pairs.


Scott # R73c


Scott # R74a

Importers and commission merchants.


Scott # R74a


Scott # R74a

2005 PSE certificate.


Scott # R74c

Horizontal strip of 4.


Scott # R74c


Scott # R74c


Scott # R75a

Fancy flourishes in corners.


Scott # R75a


Scott # R75a

Horizontal pair.


Scott # R75c


Scott # R75c

J.R. Ingersoll, J. Miller Craig and Charles Willing, Trustees of the Trust created by the Estate of William Bingham.


Scott # R75c

National flour mill.


Scott # R75c


Scott # R75c

Double transfer in DOLLAR and doubling of bottom frame line.


Scott # R75c


Scott # R76a


Scott # R76a


Scott # R76a

Lumber merchant? Unusual handstamp cancel, being two strikes with different dates: Feb. 16, 1863 and Mar. 3, 1863.


Scott # R76a

A very meticulous clerk wanted to make sure the appropriate revenue type was used, despite that legal requirement having been repealed in December of 1862.


Scott # R76a

Right frame line doubled.


Scott # R76c


Scott # R76c


Scott # R76c

Unusual magenta 'RUSH' handstamp cancel. Stamp is repaired in several places.


Scott # R76c

Locomotive works.


Scott # R76c


Scott # R77a

Repaired corner at LR. Superb margins, color and cancel. Featured as lot 195 in John W. Kaufman Auction #58 in 1979.


Scott # R77c


Scott # R77c


Scott # R77c


Scott # R77c


Scott # R77c


Scott # R77c


Scott # R77c

Exceptional margins and bright color!


Scott # R77c


Scott # R77c


Scott # R77c


Scott # R77c

Very scarce solo use of R77c on a promissory note paying the tax of 5 cents per $100 or fraction. Fewer than 10 examples of the $1.30 Foreign Exchange recorded on document.


Scott # R77c


Scott # R77c


Scott # R78a

Partial margin imprint. Sir Curtis Lamson and George Peabody. They ran a Shipping Firm and were backed by Urial Atwood Murdock, the President of the Continental National Bank, who also sold railroad nails (skipes) at a 200% profit.


Scott # R78a


Scott # R78a


Scott # R78a


Scott # R78a

Textile mill.


Scott # R78a


Scott # R78a


Scott # R78a

Horizontal pair with bottom frame line is doubled on left stamp.


Scott # R78a

Textile mill.


Scott # R78a


Scott # R78a

Lovely steel grey shade. Also an interesting print anomaly: see the partial horizontal line immediately below the top value tablet.


Scott # R78a


Scott # R78a


Scott # R78a

Tolman D-1A.


Scott # R78a

Vertical pair with interesting horizontal line through top stamp. Lovely steel blue shade.


Scott # R78a

Indeterminate blue-green circular handstamp cancel.


Scott # R78a


Scott # R78a

Horizontal pair of R78a along with a single R54c paying tax on an August 1863 promissory note.


Scott # R78c


Scott # R78c


Scott # R78c

Double transfer (T78).


Scott # R78c

Indistinct blue diamond-shaped cancel.


Scott # R78c

Doubling of the bottoms of both lower corner ornaments as well as the entire outer bottom frame line. Also some interesting anomalies outisde the frame at lower left and upper right.


Scott # R78c

R78c and R82c used on a quit claim deed. This clerk had a habit of overlapping the necessary stamps to fit in a specific space, as evidenced by the same practice on this document.


Scott # R78c

R78c and R85c used on a quit claim deed. This clerk had a habit of overlapping the necessary stamps to fit in a specific space, as evidenced by the same practice on this document.


Scott # R78c


Scott # R78c

Pronounced doubling of both top and bottom frame lines.


Scott # R78c

R78c and R33c paying $1.60 tax on promissory note. Signed by Thomas Jefferson Coolidge, great-grandson of President Thomas Jefferson.


Scott # R78c

Absolutely huge margins and well centered. R78c—R80c are notoriously difficult to find well centered, as they were printed very close together.


Scott # R79a

Wonderful and scarce usage of an R79a bottom sheet margin single on a promissory note taxed as an inland exchange, dated the day of Lincoln's assassination. I have only been able to find records of three other examples of R79a still on documents. Ex-Curtis.


Scott # R79a


Scott # R79c

Striking contrast between cancel and stamp colors. Inking anomaly at upper right.


Scott # R79c


Scott # R79c

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.


Scott # R80a


Scott # R80c

Commission merchants.


Scott # R80c


Scott # R80c


Scott # R80c

Radical color shift caused by fugitive ink or chemical exposure.


Scott # R80c

Horizontal pair.


Scott # R80c

A bit of a wounded warrior, but a nice oval handstamp cancel and margin imprint at left.


Scott # R80c

Undetermined blue handstamp cancel, partial margin imprint capture at left.


Scott # R80c

Unusual dark green shade of this unstable ink, possibly caused by chemical exposure.


Scott # R80c


Scott # R80c


Scott # R80c

Lovely European-style oval cancel.


Scott # R80c


Scott # R80c


Scott # R80d

A very rare silk paper, the only example I have ever seen. Both blue and red silk threads throughout, including on the face of the stamp.


Scott # R81a

Well-struck cancel on a construction deed.


Scott # R81a

Early matching usage (EMU) of a $2 Conveyance imperf, on a February 1863 indenture.


Scott # R81a

Manufacturer of scales.


Scott # R81c

Margin imprint at left.


Scott # R81c

Two strikes of a wonderful rimless circle cancel with stars incorporated in the design.


Scott # R81c


Scott # R81c


Scott # R81c


Scott # R81c


Scott # R81c


Scott # R81c


Scott # R81c


Scott # R81c


Scott # R81c

Two strikes from the Pacific Mail steamship Henry Chauncey.


Scott # R81c

Commission merchants.


Scott # R81c


Scott # R81c


Scott # R81c

Originally written up in the February 1979 American Revenuer:

A $2.50 Conveyance--Entry of Goods Provisional

Illustrated here must be what would be called the only known example of a First Issue $2.50 Conveyance stamp (or is it an Entry of Goods stamp?). The stamp is on a document belonging to ARA member George Alevizos. It is a warranty deed dated September 15, 1871 for a parcel of land in Abington, Massachusetts. The purchase price was $2,500 and required tax stamps totaling $2.50 be attached. However, as can be seen from the illustrations, there was not enough room to attach the two stamps that were to be used to make the $2.50 rate. Curved cuts were made above the 'TWO DOLLARS' and below 'CONVEYANCE' on a copy of R81. A copy of R55 was trimmed close and woven through the $2 stamp. Both stamps are there in their entirety. This $2.50 provisional was then attached to the document and canceled. The cancellation consisting of the initials H.H.P. above and Sep. 15, 1871 between two parallel lines ties both stamps together and to the document as shown in the enlarged illustration. This definitely has to be one of the more interesting first issue items 'on cover.'


Scott # R81c

November 1863 bill of sale of one-third interest in Steam Boat Columbia, Silas Betts and Robert Robinson of West Troy, N.Y., to Samuel Baker of New York City, nominal amount $1 but stamped with $2 Conveyance & $1 Power of Attorney, indicating a value of $5,001–$6,000. Rare example of 1863 rates.


Scott # R81c


Scott # R81c

Scarce full strike of large format cancel on a promissory note.


Scott # R81c


Scott # R81c


Scott # R81c

One bored clerk. ;)


Scott # R81c

Interesting 'Sheriffs Deed' manuscript cancel.


Scott # R81c

2 strikes of HENRY CHAUNCEY in blue, plus 5 strikes of RISING STAR in red. Very rare, one of only a handful of multi-ship examples known, and the only reported example with cancels in 2 different colors.


Scott # R81c

$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.


Scott # R81c


Scott # R81c


Scott # R81d

Double strikes of the 'ALASKA' steamship cancel.


Scott # R81d


Scott # R81d


Scott # R81e

Tied to document by last digit of date. Catalog value has not been updated in many years.


Scott # R82a

Horizontal strip of 3.


Scott # R82a


Scott # R82a


Scott # R82c


Scott # R82c


Scott # R82c

Three strikes of either the first or last letter (presumably due to overlapping stamps) of an 'ALASKA' straight-line handstamp.


Scott # R82c

Stock broker.


Scott # R82c

Cotton buyers and commission merchant.


Scott # R82c


Scott # R82c


Scott # R82c


Scott # R82c


Scott # R82c


Scott # R82c

Notary public and secretary.


Scott # R82c


Scott # R82c

Sight draft in the amount of 2,600 pounds to Lord & Company in Melbourne, Australia.


Scott # R82c

Produce merchant.


Scott # R82c


Scott # R82c

Attorney.


Scott # R82c


Scott # R82c

Horizontal stitch watermark. Very scarce and unusual!


Scott # R82c

Seven strikes of Pacific Mail Steamship Co. single-line cancels, three of the ship ALASKA, and four of the ship ARIZONA. The thought is that these were canceled at a central office, and because the two words look similar (both begin and end with A, and are only one letter different in length), a clerk grabbed the wrong handstamp, realized their error, and then re-canceled with the correct handstamp. Mixed-ship occurences, while documented, are very scarce, with only a handful known to exist.


Scott # R82c

Single strike from the steamship MONTANA, one of the more scarce Pacific Mail steamships.


Scott # R82c


Scott # R82c

Manufacturers and importers of iron and steel rods, iron wire, telegraph wire, and cast steel wire.


Scott # R82c

Top margin single.


Scott # R82c

Cotton factor. Double transfer at upper left


Scott # R82c

Bold example of double transfer at top left.


Scott # R82c


Scott # R82c


Scott # R82c

Large format double-rim oval handstamp cancel.


Scott # R82c


Scott # R82c

Hide/leather dealers.


Scott # R82c


Scott # R82c


Scott # R82d


Scott # R82e

2011 Philatelic Foundation certificate. Top half of an R82c used as $1 on document, the bottom half of which was used a day later, on this document.

This image shows the two halves of the stamp superimposed upon one another, showing they are the same stamp.


Scott # R82e

2011 Philatelic Foundation certificate. Bottom half of an R82c used as $1 on document, the bottom half of which was used the day before, on this document.

This image shows the two halves of the stamp superimposed upon one another, showing they are the same stamp.


Scott # R83a

H.L. Aldrich was a cotton mill owner. Wonderful use of R83a on document, along with an R42c and R5c. The manuscript cancel is very bold and crisp. Part of the adjoining stamp is visible at lower right... and that next stamp is on this sibling document. The two stamps prove one another genuine. See composite image.


Scott # R83a

H.L. Aldrich was a cotton mill owner. R83a usedon document, along with an R42c and R5c. The manuscript cancel is very bold and crisp. The design is cut in at lower left, but the adjoining stamp with the missing portion is on this sibling document. The two stamps prove one another genuine. See composite image.


Scott # R83b

According to Scott, this doesn't exist. Most likely an R83c margin copy that someone trimmed top and/or bottom perfs from.


Scott # R83c


Scott # R83c


Scott # R83c


Scott # R83c


Scott # R83c


Scott # R83c


Scott # R83c


Scott # R84a

Very scarce sound example. Early gray shade, thin paper.


Scott # R84a

Numerous faults but unquestionably genuine. The only reported example to date with a red handstamp cancel.


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c

Attractive dashed rim on cancel.


Scott # R84c

Hardware, stoves, and cutlery.


Scott # R84c


Scott # R84c

Dry goods commission merchant.


Scott # R84c

Wonderful multiple cancels. A SON blue cancel from the New Britain Knitting Co. and also an embossed cancel from the National Shoe & Leather Bank.


Scott # R84c


Scott # R84c


Scott # R84c

Iron manufacturer.


Scott # R84c


Scott # R84c


Scott # R84c

Notary public cancel, of Shannon & Allen law firm.


Scott # R84c


Scott # R84c


Scott # R84c

Stunning example, vibrant blue color likely due to chemical exposure.


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c

Cotton broker.


Scott # R84c


Scott # R84c

Dry goods merchant.


Scott # R84c

Textile mill.


Scott # R84c


Scott # R84c

Tobacco merchant.


Scott # R84c

Lumber merchant.


Scott # R84c


Scott # R84c

Indeterminate BOSTON oval cancel along with an unusual magenta straight line cancel in Garmanic fraktur font. Perhaps some sort of owners mark rather than a cancel?


Scott # R84c

Possible error in handstamp. The only records I can find list the company as 'American Linen Co.' not 'American Linen & Co.' as shown.


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c

Oval handstamp with an ornate ornament at center.


Scott # R84c


Scott # R84c


Scott # R84c


Scott # R84c

'Commission merchants & hide & leather dealers'.


Scott # R84c

Fish seller.


Scott # R84d


Scott # R84d

Interesting series of letters as the cancel.


Scott # R84d


Scott # R84d

Considerably more scarce than the Scott value difference from R84c would imply, in my opinion. No image of the back of the stamp needed, as there are two large blue silk threads visible on the face, one in Washington's hair at right and one in the second E of REVENUE at bottom.


Scott # R85a

Typeset cancels are extremely rare on the large-format high-denomination imperfs.


Scott # R85a

Dutch company that ran ships transporting passengers and goods bwtween California and Hong Kong. THis stamp is one of the 'California late uses'; 1867 is far later than would be expected for a genuine imperf... other than the west coast.


Scott # R85a


Scott # R85a

Vertical strip of 3.


Scott # R85a

Commission merchants. One of the California late imperf usages (normally a date this late would be a red flag for a trimmed stamp, but late date cancels used on imperfs in California are a known legitimate usage).


Scott # R85c

Grocer. Someone ruined a lovely stamp when they trimmed down this R85c to fake an R85a. You can see the perfs at left.


Scott # R85c

Margin imprint capture at left.


Scott # R85c

Horizontal pair.


Scott # R85c

Very unusual gold ink color.


Scott # R85c

Cotton factor.


Scott # R85c

Three examples of double transfers on R85c, each slightly different. All three exhibit doubling of the framelines at bottom as well as the lettering of INTER.REVENUE, however the right stamp shows weaker doubling at left but it extends farther to the right than the center and left stamps. The left and right show more doubling of the top frameline than the center stamp. Considerably more scarce than the out-of-date Scott value implies.


Scott # R85c

Two singles on a vellum deed. The right stamp has a double transfer at bottom. Click here for a high-resolution image of just the double transfer area.


Scott # R85c

Interesting 'Sheriffs Deed' manuscript cancel.


Scott # R86a


Scott # R86a


Scott # R86a

Top margin single.


Scott # R86a

A shame about the tear at upper left.


Scott # R86a

One of the California late imperf usages (normally a date this late would be a red flag for a trimmed stamp, but late date cancels used on imperfs in California are a known legitimate usage). Commission merchants. Ex-Curtis.


Scott # R86a

$3 Manifest imperforate plus $5 Mortgage perforated and a pair of $1 Conveyance perforated, paying $10 tax on an 1864 Ohio warranty deed.


Scott # R86a

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu.


Scott # R86c

The triangular punch is actually part of the cancel, not damage to the stamp. All examples of this New York Customs cancel exhibit the triangular punch at the center of the handstamp.


Scott # R86c


Scott # R86c


Scott # R86c

Possibly a partial strike of Arden Gunari or P. Gunari & Co.


Scott # R86c

1985 Philatelic Foundation certificate.


Scott # R86c


Scott # R86c

Cotton factor.


Scott # R86c


Scott # R86c

Multiple strikes from the Pacific Mail Steamship 'China'. The color of the cancels is barely discernable on the front of the stamp, but the cancels were struck so heavily that their impressions are readable in the paper and the cancel actually breaks through the paper in several places.


Scott # R86c

Unusual combination of blue circular handstamp and very ornately printed large boxed cancel. Not document offset, since it is not reversed. Not listed in Tolman.


Scott # R86c

Meticulously-drawn block letter cancel.


Scott # R86c

Ship brokers cancel.


Scott # R87a

2006 APEX certificate.


Scott # R87c


Scott # R87c


Scott # R87c

Combination use with an R95c on a Chicago, Illinois indenture. The R87c is fairly scarce on document.


Scott # R87c

Importer/dealer of Italian marble which was used for the U.S. Capitol.


Scott # R87c

Used on a deed. Examples of R87c still on document are quite scarce.


Scott # R87c

R87c is quite scarce on document.


Scott # R87c

R87c is not a scarce stamp, but examples still on document are. There are fewer than 25 reported examples of R87c on document.


Scott # R87c

Very scarce solo use on a lease. Fewer than 25 reported examples of R87c on document.


Scott # R87c


Scott # R87c

Horizontal pair on piece along with an R78c. It's too bad that this was cut down. R87c multiples are scarce and even more so on document.


Scott # R87c

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.


Scott # R87c

R87c is very scarce on document.


Scott # R87c

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.


Scott # R87c

R87c and R96c paying $13.50 tax on an 1868 Ohio quit claim deed.


Scott # R87c

R87c and R68c paying $4.50 tax on an 1869 first of exchange for 'nine thousand dollars in gold' originating in Havana, Cuba.


Scott # R88a

2008 APEX certificate. Strike from the Pacific Mail steamship America.


Scott # R88a

Top frame line doubled. Very rare single-line handstamp from the steamship GREAT REPUBLIC. This cancel is much more scarce than the one usually found on R88a, from the ship AMERICA.


Scott # R88a

One of the California late imperf usages (normally a date this late would be a red flag for a trimmed stamp, but late date cancels used on imperfs in California are a known legitimate usage).


Scott # R88c


Scott # R88c

Top frame line doubled.


Scott # R88c


Scott # R88c


Scott # R88c

Right frame line doubled.


Scott # R88c

Right frame line doubled.


Scott # R88c


Scott # R88c

Horizontal pair.


Scott # R88c


Scott # R89a

Insurance agent.


Scott # R89a


Scott # R89a

February 1863 conveyance (deed), Franklin County, Ind., in the amount $6,400, stamped with matching $5 Conveyance imperforate pair. On the reverse, a justice's jurat stamped with matching 10¢ Certificate, this a scarcer usage as this tax was rescinded March 3, 1863, nice 'double EMU.'


Scott # R89a

Horizontal strip of 3.


Scott # R89a


Scott # R89c


Scott # R89c


Scott # R89c


Scott # R89c

Lawyer.


Scott # R89c

Bold 'Bark Magna Charter' manuscript cancel.


Scott # R89d

Cut cancel.


Scott # R89d

Hat and fur merchant.


Scott # R89d


Scott # R90a

Signed by Capt. Charles H. Marshall, at the age of 72, 2.5 years before his death in October of 1865. It's a shame this was removed from the document, as it would have been a great EMU.


Scott # R90a

One of the California late imperf usages (normally a date this late would be a red flag for a trimmed stamp, but late date cancels used on imperfs in California are a known legitimate usage). Agents for the Bank of North America.


Scott # R90a


Scott # R90a

Vertical pair.


Scott # R90a

2004 PSE certificate.


Scott # R91a


Scott # R91c

Clerk of the country court.


Scott # R91c


Scott # R91c

Tolman N-42.


Scott # R92a


Scott # R92c


Scott # R92c


Scott # R92c


Scott # R92c

Commission merchants.


Scott # R92c

Double strike of handstamp cancel. President of Metropolitan Life Insurance Co.


Scott # R93a


Scott # R93c


Scott # R93c

Textile mill.


Scott # R93c

Large 'For Deposit' multiline handstamp cancel with ornate font.


Scott # R93c

Commission merchant.


Scott # R94a


Scott # R94a

Horizontal pair with the left stamp exhibiting the Scott-listed double transfer.


Scott # R94c

Horizontal strip of 3.


Scott # R94c

Beat up, but very strong and clear double transfer elements.


Scott # R94c

Top frame line doubled, currently not listed in Scott, but confirming examples exist.


Scott # R95a


Scott # R95c

Handtamp and cut cancels. Parker & Keasbey was a law firm.


Scott # R95c

Doubled top frame line.


Scott # R96a

2008 Philatelic Foundation certificate.


Scott # R96a

2010 Weiss certificate.


Scott # R96c


Scott # R96c

Two R96c, an R91c, R84c, and R82c on an 1866 mortgage. Nice variety of stamps on a single document.


Scott # R96c

A lovely positioned pair of $96c, one on either side of a state seal, on letters testamentary. Unfortunately only the top portion of the document remains.


Scott # R96c

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.


Scott # R96c

Double transfer.


Scott # R97a

R97a is rarely ever found with a handstamp cancel.


Scott # R97a

Some repaired margin tears and pinholes, but otherwise a presentable example.


Scott # R97c


Scott # R97e


Scott # R97e

2007 Weiss certificate. Nicely-centered R97e with an R89c on a warranty deed, very scarce on document.


Scott # R97f

Notary for the City of New York. Preprint paper fold across Washington's face.


Scott # R97f

Milky blue shade.


Scott # R98a


Scott # R98a

Horizontal pair.


Scott # R98a


Scott # R98a


Scott # R98a

Erastus Corning.


Scott # R98a

Absolutely superb. The Tolman listing example.


Scott # R98a

Oil refinery.


Scott # R98a


Scott # R98a

Absolutely massive margins.


Scott # R98a


Scott # R98a

Once of the late-date California imperf usages.


Scott # R98a


Scott # R98a


Scott # R98c


Scott # R98c


Scott # R98c


Scott # R98c


Scott # R98c


Scott # R98c


Scott # R98d


Scott # R99a

Just absolutely gorgeous!


Scott # R99c

2004 PSE certificate


Scott # R99c

Lovely handstamp cancel, but replaced lower left corner.


Scott # R100a


Scott # R100a

Lovely example on an 1865 mortgage document.


Scott # R100c


Scott # R100c


Scott # R100c


Scott # R100c


Scott # R100c

Margins beyond compare! The largest jumbo of a perforated issue I have ever seen.


Scott # R100c


Scott # R100c


Scott # R100c


Scott # R100c

R100c, R98c and two R81d silk papers on 1870 Massachusetts mortgage.


Scott # R100c

2004 PSE certificate.


Scott # R100d


Scott # R100d

Solo usage on a small-format promissary note. Unusual, as most uses are on large-format deeds and other business documents. Several blue threads apparent on the face of the stamp.


Scott # R101a


Scott # R101a


Scott # R101c

Steamship line agent.


Scott # R101c


Scott # R101c


Scott # R102a

Still has grommet affixed from where multiple document sheets were attached together.


Scott # R102a

Broker.


Scott # R102c

2005 PSE certificate.


Scott # R103


Scott # R104

Ex-Morrissey. Document is made out of very thin parchment/onionskin. 1876 is a VERY late usage date for a 2nd issue revenue.


Scott # R104

Ex-Morrissey. Very unusual crude oversized 'PAID' handstamp cancel.


Scott # R104

Ex-Morrissey. Unusual single-line 'CHARGED' cancel.


Scott # R104

Mint with full original gum. Full OG mint 1st-3rd issue revenues are quite scarce; the vast majority sold as 'mint' or 'unused' were actually used but uncancelled stamps that were sweated or soaked from documents. Scott does not price them mint, only used. The catalog value shown is for a used block of 4.


Scott # R104

Petit diminuitive cancel.


Scott # R104


Scott # R104

Ornate large-format oval handstamp cancel. Manufacturers of charcoal pig iron.


Scott # R104


Scott # R105

Huge margins; too bad it's a cut cancel. Catalogue value shown is for cut cancel.


Scott # R105

Gorgeous contrast between cancel and stamp! Ex-Morrissey.


Scott # R105

There were no part perforated 2nd issue revenues, so someone likely decided to get inventive and trim down an oversized example.


Scott # R105


Scott # R105

Block of 4, tied with 3 other known blocks of 4 as the 2nd largest reported multiple per the Curtis census. Ex-Joyce.


Scott # R106


Scott # R106


Scott # R106a

2011 Philatelic Foundation certificate. The Scott Catalog listing example.


Scott # R107


Scott # R107

Judge of the Saginaw County probate court for 24 years.


Scott # R107

Real estate agency. 'HOUSE RENTING' Ex-Morrissey.


Scott # R107

Margin imprint pair with partial plate number. Ex-Morrissey.


Scott # R107b

1991 Philatelic Foundation certificate. Dry goods merchant. Until May 2018, the only reported example of R107b. A second example has now been discovered from the same company, containing the other half of this stamp. An image of the two bisect halves superimposed and aligned can be seen here.


Scott # R107b

Dry goods merchant. A new discovery as of May 2018, only the second reported example of R107b. The other known example is from the same company, containing the other half of this stamp. Ex-Hiram Deats. Given to a family acquaintance shortly before his death in 1963, this item has been off the market for well over half a century. An image of the two bisect halves superimposed and aligned can be seen here.


Scott # R108


Scott # R109

Full margin imprint capture at bottom.


Scott # R109

Beautiful combination of 1st, 2nd, and 3rd issue revenues all on the same document! Must have been backdated, because the 2nd- and 3rd-issue stamps weren't released until 1871.


Scott # R109


Scott # R109

Circular handstamp with a solid 6-pointed star at center. Ex-Morrissey.


Scott # R109

Ex-Morrissey.


Scott # R109

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. Ex-Morrissey.


Scott # R109


Scott # R109


Scott # R109

Philatelic cover; revenue is long out of period. Illegal/improper use of revenue as postage on a flight cover.


Scott # R109

Block of 12 with roller/waffle cancel. Stamp at upper left is an unlisted double transfer (tops of numerals, INT.REV. at top).


Scott # R109

Block of 4 with the top left stamp containing a recently discovered double transfer at top. Ex-Morrissey.


Scott # R109

Indeterminate plate glass company.


Scott # R109a

A couple of pinholes, otherwise quite nice.


Scott # R109c

Incredibly more scarce than the Scott catalogue value implies. Currently the only reported example of the 10-cent bisect. Ex-Joyce.


Scott # R110


Scott # R110


Scott # R110

Ice merchant.


Scott # R111


Scott # R111

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.


Scott # R111


Scott # R112

Indianapolis, Cincinnati & Lafayette Railroad. Tolman I-4B.


Scott # R112


Scott # R112

Horizontal plate no. pair.


Scott # R112

Natural straight edge at left.


Scott # R112

Cheap stamp, but superb example.


Scott # R112


Scott # R112

Just 1 margin away from being a once in a lifetime specimen. Still not too shabby.


Scott # R112

Superb ornate ooversized oval handstamp cancel. Ex-Morrissey.


Scott # R112

Very interesting manuscript cancel written in French. Life insurance cancels are fairly scarce, as life insurance policies were not very common during this era. Not listed in Tolman. Ex-Morrissey.


Scott # R112

Cancel not listed in Tolman. Ex-Morrissey.


Scott # R112

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. Ex-Morrissey.


Scott # R112

Bottom margin plate number single. Ex-Cleland.


Scott # R112

Absolutely huge handstamp cancel. Would love to see a full strike. Speculation is that it may be a cancel for the 'Baltimore Base Ball Club' which existed at the time. If anyone has any information to attribute this cancel, please contact me.


Scott # R112

Unusual embossed cancel with a lyre at the center. Per Wakipedia, a maennerchor is 'the name given to German social clubs, primarily in the northeastern United States, Pennsylvania in particular. The earliest forms of these clubs where singing societies that perpetuated traditional choral music, both German and German-American culture, providing Gemuetlichkeit for new immigrants.'


Scott # R112

Example of an attempt to bleach out the portrait, presumably in attempt to make a candidate for faking an inverted center.


Scott # R112

Double transfer, position 57. Considerably more scarce than the Scott value implies.


Scott # R112


Scott # R112

Lovely manuscript cancel, this version unlisted in Tolman.


Scott # R112

Gorgeous Phillips & Jordan Iron Co. stock certificate, featuring an R112 with socked-on-the nose cancel at right along with a hammered matching embossed seal at left. What really takes this certificate to 11 is the manufacturing vignette at center. It may not be apparent in the scan, but it is printed in reflective metallic bronze, extremely unusual.


Scott # R112

Indeterminate fire insurance company manuscript cancel. Could be one of several companies.


Scott # R112

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.


Scott # R112b

2014 Philatelic Foundation certificate. Imperforate used on part of a stock certificate. Very rare. Ex-Morrissey.


Scott # R112b

Unlisted in Scott, but known to collectors, imperforate example of R112.


Scott # R112c

Sewing machine perfs and a partial margin imprint capture at top.


Scott # R112c

Manuscript cancel and repaired punch cancel.


Scott # R112c


Scott # R112c

It's a shame it isn't the entire document. These are very rare on piece or on document. Tied via a lovely embossed cancel with a sailing ship in the center.


Scott # R112c

Exceptional margins!


Scott # R112c

Sewing machine perfs are exceptionally rare on document. This stamp appears to have been re-used. The September 30 cancel is tied to the document and matches the date of the document, but there is an earlier handstamp cancel on the stamp NOT tied to the document. I've seen many other examples of this stock certificate, and many of them seem to have this doubly-canceled anomaly.


Scott # R112c

Horizontal pair exhibiting sewing machine perforations. Multiples of the sewing machine perfs are quite scarce.


Scott # R112c


Scott # R112c


Scott # R112c

Very lovely example with extremely faint (washed?) manuscript cancel. Almost looks unused.


Scott # R112d

Very scarce stamp; much tougher than the catalog value would imply.


Scott # R112d

Superb example.


Scott # R113

Company most likely forgot to advance the year wheel on their date stamp. This stamp wasn't even issued until September of 1871.


Scott # R113

Unusual stamp: Canadian cancel, and a leap year only cancel date as well.


Scott # R113

Unusual keyhole design punch cancel.


Scott # R113

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.


Scott # R113

Double transfer in all 6 stars at top. One of 5 plate positions exhibiting the double transfer, this one is the second most bold, plate position 92. Unlisted in Scott.


Scott # R113

Double transfer in top stars, plate position 47; the boldest of several plate positions exhibiting double transfers in the stars.


Scott # R113

Superb example with jumbo margins. Just the faintest trace of a blue handstamp cancel.


Scott # R113


Scott # R113c

Second issue 30c and 20c paying 50 cents tax on an 1872 chattel deed.


Scott # R114

Dealers in dyes and chemicals.


Scott # R115


Scott # R115

Double transfer at top.


Scott # R115

Law firm.


Scott # R115

Double transfer at top.


Scott # R115

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.


Scott # R115

Undecipherable single-line handstamp.


Scott # R115

Double transfer at top.


Scott # R115

Double transfer at top, not frequently seen on document.


Scott # R115

Horizontal strip of four, the stamp at far right having a double transfer at top.


Scott # R115

Three ginormous margins... just one away from an amazing stamp.


Scott # R115

Canadian cancels on 1st-3rd issue U.S. revenues are very scarce.


Scott # R115

1872 3rd bill of exchange, New York to London, from Louis Iken (cotton broker), showing a complete strike of a large format device that Iken used to modify his business checks upon the break-up of his partnership (the bar obliterated the previous business name). Ex-Morrissey.


Scott # R115

Insurance agents.


Scott # R115

Large 6-line insurance agency handstamp cancel.


Scott # R115

Horizontal pair with left stamp showing a double transfer at the base of the letters in the top scroll.


Scott # R115a

Inverted center.


Scott # R115a

Second issue inverted center on an 1871 mortgage deed. Very scarce on document, with less than 10 examples reported.


Scott # R115a

A rather ordinary looking example of the 50-cent inverted center... except for the fact that it is one of the plate positions exhibiting the double transfer in 'FIFTY'. Unlisted in Scott as an invert.


Scott # R115b

2014 Philatelic Foundation certificate. Very rare.


Scott # R115c

Superb example of a VERY difficult stamp. Large margins, sound, and with two crisp cancel strikes. Ex-Morrissey.


Scott # R115c

Very scarce to find a sewing machine perf that is also a double transfer. Plate position 23.


Scott # R115c


Scott # R115c

Perfectly sound example with great margins and very fresh appearance.


Scott # R115c

Large-format embossed ribbon cancel.


Scott # R115c

Sewing machine perforations, uncancelled. Unusual in that the shape/size of the perfs is unlike any other examples I have seen.


Scott # R115d

Privately perforated 8-9. The finer of two known examples. 1979 Philatelic Foundation certificate. Ex-Drummond.


Scott # R116

Foreign entry, design of 70c. Lesser state, with entry only at both upper left.


Scott # R116

Foreign entry, design of 70c. Greater state, with entries at both upper left and upper right. Large margins.


Scott # R116

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. Ex-Morrissey.


Scott # R116

Foreign entry, design of 70c.


Scott # R116

Foregn entry, design of 70c at top. Excellent margins.


Scott # R116

Foreign entry, design of 70c at top.


Scott # R116

Foreign entry, design of 70c (the semicircles at left and right of top ribbon).


Scott # R116

Cheese merchant.


Scott # R116

Foreign entry, design of 70c. Plate position 51.


Scott # R116

Foreign entry, design of 70c at top. Plate position 31.


Scott # R116

Plate position 31, one of the more dramatic positions of the foreign entry.


Scott # R117


Scott # R117

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. Ex-Morrissey.


Scott # R117

Unusual cut cancel, appearing to be a slender rectangle filled with diagonal cuts. Scott value above is for cut cancel.


Scott # R117


Scott # R117


Scott # R118


Scott # R118


Scott # R118

Tolman O-6.


Scott # R118

Absolutely superb jumbo example.


Scott # R118

Beautiful contrasting color strike from the Pacific Mail steamship 'Rising Star'.


Scott # R118

Two strikes from the Pacific Mail Co. steamship HENRY CHAUNCEY.


Scott # R118

Two magenta strikes from the Pacific Mail steamship HENRY CHAUNCEY.


Scott # R118

Plate number imprint.


Scott # R118

Two partial strikes of handstamps from the Pacific Mail Steamship RISING STAR. If the strikes were complete, this would be a $150-250 item.


Scott # R118

Gorgeous socked-on-the-nose handstamp cancel with the red perfectly contrasting the blue and black of the underlying stamp.


Scott # R118a

Catalog value is for punched cancel (bottom center).


Scott # R119


Scott # R119

2011 APEX certificate. Nice centering and very fresh color.


Scott # R119

A shining example of inconsistent quality control in the 1870s. One margin away from a ginormous jumbo.


Scott # R119


Scott # R120

3 gargantuan margins. Imagine if the top margin were the same!


Scott # R120

Foreign entry, design of $1. Ex-Morrissey. The finest centered example I have ever seen.


Scott # R120

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. Ex-Morrissey.


Scott # R120

Foreign entry, design of $1.


Scott # R120

Foreign entry, design of $1. The only reported example still on document. Ex-Morrissey.


Scott # R120


Scott # R120a

Incredibly rare sewing machine perf, with only 2-3 examples known. Ex-Joyce, Ex-Drummond. Scott value shown is for cut cancel.


Scott # R121

Very faint herringbone cancel.


Scott # R122

Cut cancel.


Scott # R122

Simply superb. The $1.30, $1.60, and $1.90 denominations are virtually never found with aesthetically pleasing handstamp cancels. Ex-Morrissey.


Scott # R122

Flour, grain, and provisions.


Scott # R122

Cut cancel, but also a beautiful well-placed handstamp cancel.


Scott # R122


Scott # R123

Two strikes from the Pacific Mail steamship Rising Star.


Scott # R123

Three strikes of blue handstamp from the Pacific Mail steamship Rising Star.


Scott # R123

Unidentifiable ship broker cancel.


Scott # R123

Nice courthouse pictoral portion of the embossed cancel centered perfectly on the portrait.


Scott # R123

Margin imprint. Ex-Morrissey.


Scott # R123

Plate number single. Ex-Morrissey.


Scott # R123

Plate number and imprint pair. Ex-Morrissey.


Scott # R123


Scott # R123

Double transfer at top in 'E PLURIBUS UNUM'. Listed but unpriced in Scott. Scott catalog value above is for a cut canceled copy of the regular (non-DT) stamp.


Scott # R123

$2 second issue plate number single on a guardian's deed, along with $1 and 50-cent stamps.


Scott # R123

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.


Scott # R123

Double transfer in top margin, plate position 42. Not listed in Scott.


Scott # R123


Scott # R124

Cotton merchant.


Scott # R124


Scott # R124

Ex-Morrissey.


Scott # R124

William K. Neal was a Dedimus Justice, a position unique to the state of Maine. Appointed for life, they administer oaths of office. Ex-Morrissey.


Scott # R125

Full margin imprint at bottom.


Scott # R125


Scott # R125

Ex-Morrissey.


Scott # R125


Scott # R125


Scott # R126

Commission merchants.


Scott # R126

Cut cancel but wonderfully centered.


Scott # R126

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.


Scott # R127

Unlisted in Tolman.


Scott # R127


Scott # R127

Superb jumbo example!


Scott # R127

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. Ex-Morrissey.


Scott # R127


Scott # R127


Scott # R128

Horizontal pair.


Scott # R128

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. Ex-Morrissey.


Scott # R129


Scott # R130

Large-size handstamp cancel with diagonal cutting blades above and below the date slug as part of the canceling device.


Scott # R130


Scott # R131

2009 APEX certificate. Socked-on-the-nose handstamp cancels are incredibly rare on the high-denomination 2nd and 3rd issue revenues.


Scott # R134


Scott # R134


Scott # R135


Scott # R135


Scott # R135

Beer brewer.


Scott # R135


Scott # R135

Ex-Morrissey.


Scott # R135

Ex-Morrissey. Unusual boxed red 'First Dividend' handstamp.


Scott # R135

Ex-Morrissey.


Scott # R135

Wonderful fancy manuscript cancel with two petit crossed lines of text. Ex-Morrissey.


Scott # R135

Apparently the date was VERY important. ;)


Scott # R135

Interesting diminuitive straightline handstamp cancel.


Scott # R135

Left margin plate number strip of 4. Ex-Cleland.


Scott # R135

Left margin plate block of 6, plate 9. Ex-Cleland.


Scott # R135


Scott # R135

Attorney.


Scott # R135

Huge jumbo margins.


Scott # R135

Absolutely superb jumbo!


Scott # R135

Petit diminuitive cancel.


Scott # R135

Very interesting petit circular handstamp cancel. Perhaps the 'La' stands for Louisiana?


Scott # R135


Scott # R135

Scarce railroad cancel. Tolman S-45. Ex-Morrissey.


Scott # R135

Interesting double-circled star. Ex-Morrissey.


Scott # R135

Patent law office. Ex-Morrissey.


Scott # R135

Tolman N-25.


Scott # R135

Plate number single with a nice well-struck oval cancel.


Scott # R135

Cancelled by numeral '21' representing bank number 21 in the New York clearing house system. Signed by U.S. senator Abijah Gilbert (Florida).


Scott # R135

Very unusual crossed handstamps of 'THREE CENTS EACH'. Perhaps needed to pay a 3-cent tax and opted for this approach rather than bisecting? Would have defrauded the government.


Scott # R135

Sight draft from Hamilton, Ontario, Canada to Boston, Mass., with both Canadian and U.S. revenue stamps. Documents from the 1st-3rd issue era with both U.S. and non-U.S. revenue stamps affixed are quite scarce.


Scott # R135

Check made out to Marel (Marcel?) Kuntz, and the stamp canceled with the brewery's beer cancel. Very unusual!


Scott # R135

Octagonal boxed railroad cancel. Unlisted in Tolman.


Scott # R135

Attractive check with ornate oval 'L.M. French, Carriage Maker' handstamp.


Scott # R135

Two-color holographic (hand-written) check.


Scott # R135

3rd issue documentary used illegally as postage LONG out of period, on a 1938 cover, caught and 2 cents postage due assessed.


Scott # R135

A fancy large-format embossed cancel from Robert Fitton, 'Manufacturers of Woolen Fancy Cassimeres' in Cavendish, Vermont. The word 'cassimeres' is an archaic spelling of cashmere.


Scott # R135

Mint OG.


Scott # R135


Scott # R135a

2009 Philatelic Foundation certificate. Very scarce on document.


Scott # R135a

1982 Philatelic Foundation certificate. It states that the stamp is genuine, but they decline opinion as to whether the stamp originated on the document. Presumably this is because the stamp is uncanceled and there are no tying smudges.


Scott # R135a

2017 Philatelic Foundation certificate.


Scott # R135b


Scott # R135b

Very nice example of this 3rd issue invert with a lovely cancel. Very scarce on document or piece.


Scott # R135b


Scott # R135f

Extremely scarce and long undervalued in Scott. Evidence has surfaced that this actually is a double transfer and not a double impression, but the market still treats it as the former. Ex-Joyce, Ex-Drummond.


Scott # R136


Scott # R136

Nice horizontal pair with SON cancel. Interestingly, for R136, a pair is the largest known multiple.


Scott # R136


Scott # R137

Chromolithographer.


Scott # R137


Scott # R137


Scott # R137

Nice margin imprint capture at bottom.


Scott # R137

Freight brokers.


Scott # R137

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. Ex-Morrissey.


Scott # R137

There were no part perforated 3rd issue revenues, so someone likely decided to get inventive and trim down an oversized example.


Scott # R137


Scott # R137

Somebody decided to make George angry.


Scott # R137

Ex-Morrissey.


Scott # R137

Very unusual ornamental cancel, some sort of roller cancel perhaps?


Scott # R137

1871 promissory note datelined Iowa Centre, with 1st issue 5c Agreement and 2nd issue 25c paying the initial 30 cent tax, with a secondary transaction on the reverse (proceeds of promissory note signed over to a third party) with a 3rd issue 5c paying 5 cents tax on that transaction. An interesting combination of 1st, 2nd, and 3rd issue revenue stamps on the same document.


Scott # R137

Mint OG.


Scott # R138


Scott # R138


Scott # R138

Cheese merchant.


Scott # R138


Scott # R139

Horizontal pair.


Scott # R139

Locomotive and railway supplies. Ex-Morrissey. Wonderful diminuitive cancel.


Scott # R139

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. Ex-Morrissey.


Scott # R140


Scott # R140

Horizontal pair with freak perforations.


Scott # R140


Scott # R140

Absolutely ginormous jumbo margins.


Scott # R140

Horizontal strip of 5. I don't normally go after multiples or play the '11th largest known multiple' game, but I made an exception for this piece. Even though it is the 3rd largest reported multiple (there is one block of 6 and one strip of 6), the quality of the individual stamps in this strip is MUCH nicer than those other multiples, with each stamp having centering well clear of the perforations, but also there is a margin imprint capture at lower right. Ex-Morrissey.


Scott # R140

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. Ex-Morrissey.


Scott # R140


Scott # R140

Unusual deep maroon cancel color. Ex-Morrissey.


Scott # R140

Lovely multiline red handstamp 'FOR DEPOSIT IN BANK OF NEW YORK TO THE CREDIT OF W.T. HATCH & SON'.


Scott # R140

Double transfer in top stars, position ??.


Scott # R140

Very large margins. A bit muddy impression, but appears to have doubling in 1st and 3rd stars at top.


Scott # R140

Double transfer in stars, plate position as yet unidentified.


Scott # R140

Double transfer in top stars, plate position #92. Of the 4 positions that show doubling in the top stars, this is one of the two most dramatic. Due to the muddiness of the orange ink, the double transfers are considerably tougher to acquire on Scott #R140 vs. the second issue #R113.


Scott # R140

Huge jumbo margins on 3 sides (too bad about the fourth). Very atypical. While quality control (or lack thereof) in perforating led to all sorts of jumbos and reduced-size stamps in the 1st issue, typically the quality control had improved by the 3rd issue to the point that you wouldn't see an example this over- or under-sized.


Scott # R141

Partial imprint capture at top.


Scott # R141


Scott # R141

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. Ex-Morrissey.


Scott # R141


Scott # R142


Scott # R142

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.


Scott # R142

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. Ex-Morrissey.


Scott # R142

Foreign entry, design of 70c. Huge margins.


Scott # R142

Largest jumbo I have seen of this stamp with three large margins. Unfortunately the top-to-bottom centering precludes grading.


Scott # R142

Foreign entry, design of 70c.


Scott # R143


Scott # R143

Neat numeral and stars punch cancel. Value listed is as a cut cancel.


Scott # R144

Wonderful penmanship!


Scott # R144

Custom House cancel.


Scott # R144

Horizontal pair.


Scott # R144

Obviously backdated cancel, as this stamp was not issued until 1871. Tolman H-7B.


Scott # R144

Custom house cancel.


Scott # R144

Importers of sugar. Ex-Morrissey.


Scott # R144

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. Ex-Morrissey.


Scott # R144

Two strikes from the Pacific Mail steamship 'Henry Chauncy'.


Scott # R144

Ex-Morrissey.


Scott # R144

The triangular punch was part of the canceling device, as it is perfectly centered within the circular handstamp. Unusual to see them in multiples. Ex-Morrissey.


Scott # R144

Shipping merchant. Ex-Morrissey.


Scott # R144

Commission merchants. Ex-Morrissey.


Scott # R144

Bottom margin plate single, plate 25. Ex-Cleland.


Scott # R144

Manufacturer of stoves and ranges. Ex-Morrissey.


Scott # R144

One margin away from a ginormous jumbo. Exhibits guide line across the top margin.


Scott # R144

Margin imprint.


Scott # R144

Scarce octagonal 'Rail Road and Ste(amship) TICKET OFF(ICE)'.


Scott # R144

Three strikes from the steamship OCEAN QUEEN.


Scott # R144

Lumber dealer.


Scott # R144

Beautiful stamp with large XF margins, featuring 3 strikes of a very scarce handstamp cancel from the Pacific Mail Steamship Co. ship 'HENRY CHAUNCEY'.


Scott # R145


Scott # R145


Scott # R145

Wonderful stamp exhibiting six strikes from the Pacific Mail steamship 'Rising Star'.


Scott # R145

Commission merchant. Ex-Morrissey.


Scott # R145

Grain merchant. Ex-Morrissey.


Scott # R145

Four strikes of 'Ocean Queen' cancel. Ex-Morrissey.


Scott # R145

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. Ex-Morrissey.


Scott # R145

Bold manuscript cancel.


Scott # R145

Not only a lovely banker handstamp cancel, but the Scott-listed double transfer (doubling in lettering at top).


Scott # R146

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.


Scott # R146


Scott # R146


Scott # R146


Scott # R146

Also shows a large embossed numeral 2 cancel. Ex-Morrissey.


Scott # R146

Bored clerk drawing a moustache on ole' George. Apparently done by the very same clerk who did this one.


Scott # R146


Scott # R146


Scott # R147

Horizontal pair.


Scott # R147


Scott # R147

Stamp also has a cut cancel. The catalog value is priced as a cut cancel, which is much lower than that of an uncut stamp ($85).


Scott # R147

Very interesting monogram.


Scott # R147

Commission merchant.


Scott # R147

Manuscript cancel of the paddle steamer S.S. Princess Alice. Signer used the German convention of using a 'long s' (which looks like a script 'f') for any word ending in double s. The ship was eventually sunk in 1878 with a loss of 650 people on board. Ex-Morrissey.


Scott # R147

A very meticulously-placed manuscript cancel.


Scott # R148

This is what happens when clerks got bored in the 1870s. Apparently done by the very same clerk who did this one.


Scott # R148


Scott # R148

Ex-Morrissey.


Scott # R148

Cotton brokers. Ex-Morrissey.


Scott # R148

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. Ex-Morrissey.


Scott # R148

Cornelius Vanderbilt, railroad usage. Tolman N-12B.


Scott # R148

Perfectly balanced jumbo margins.


Scott # R149


Scott # R149


Scott # R149

Interesting 'tombstone-style' cancel.


Scott # R150

A wonderful example of a rarely seen socked-on-the-nose handstamp cancel on a high denomination. It also has a light cut cancel, and the catalog value displayed above reflects the cut cancel (value for this stamp without CC is $650.00).


Scott # R150

Handstamp cancels are quite scarce on the high denominations.


Scott # R150a

2012 PSAG certificate. Gorgeous jumbo margins.


Scott # R151


Scott # R151

Oversized jumbo margins.


Scott # R151


Scott # R151


Scott # R151


Scott # R151


Scott # R151


Scott # R151


Scott # R151

Blue 'PAID' cancel combined with a waffle killer cancel.


Scott # R151

Ex-Morrissey. Very ornate check, from Wm. E. Buser, furtniture dealer, drawn on the First National Bank of Chillicothe, Ohio, canceled by the Western German Bank in Cincinnati.


Scott # R151

Corner margin copy of R151.


Scott # R151


Scott # R151

Several companies in New York during that period with this name.


Scott # R151

Two great cancels on a check fragment. The first, a blue oval handstamp cancel from the American Bible Union and a great strike of a purple Mechanics & Traders National Bank circular cancel.


Scott # R151

Left margin plate number single, plate C9. Ex-Cleland.


Scott # R151

Left margin plate number single, plate B9. Ex-Cleland.


Scott # R151

Someone turned George into a rooster...


Scott # R151


Scott # R151

Unusual boxed cancel in that the name of the bank creates the box surrounding the date.


Scott # R151

Unusual boxed cancel in that the name of the bank creates the box surrounding the date.


Scott # R151

Manufacturer of men's boots and shoes.


Scott # R151


Scott # R151

3rd Issue 2c USIR with portrait shifted dramatically to lower right, on an 1872 check from the Shenandoah Iron Works.


Scott # R151

Unusual BD monogram, in a smaller font and format than one frequently seen on larger denomination 3rd issue revenues.


Scott # R151a

Inverted center; extremely scarce on document.


Scott # R151a

While the 3rd issue inverts are not uncommon, examples still on document are quite scarce.


Scott # R151a

Inverted center. Four-margin examples are difficult to find; most examples are considerably off-center.


Scott # R151a

2002 Philatelic Foundation certificate. Four-margin examples are difficult to find; most examples are considerably off-center.


Scott # R152a


Scott # R152a

Furniture dealer. The earliest usage I've ever seen of an R152a... too bad it cannot be the date written, as the stamp was not issued until October 5, 1875. Most likely with the change of the new year, the check writer forgot to write the correct last digit, as wel all do for the first few weeks of a new year. Probably written January 6, 1876.


Scott # R152a

Very attractive check with plow vignette and stylized lettering.


Scott # R152a

Stray horizontal frame line at top right.


Scott # R152a

Two confirming examples of the same diagonal plate scratch just touching liberty's head. Note also that what initially appear to be stray ink dots throughout are also persistent, which means that they are not merely a printing anomaly but more likely plate erosion. The left stamp exhibits an additional plate scratch at upper right which is not present on the right stamp, so presumably the left stamp was printed later, after an additional scratch had occurred.


Scott # R152a

Ornately engraved draft on fragile onionskin paper.


Scott # R152b


Scott # R152b

Nice margin imprint single used on bank check.


Scott # R152b

A pair of checks showing wonderful magenta oval cancels, one of the two checks apparently issued after the business moved to Golden, Illinois.


Scott # R152b


Scott # R152b

Double transfer at upper right, resulting in the doubling of the top frame line.


Scott # R152b

Twisted double transfer at top right, resulting in a doubling of the top frameline expanding towards the corner.


Scott # R152b


Scott # R152b


Scott # R152b


Scott # R152b

Doubled frameline at upper right, the result of a double transfer.


Scott # R152b

Doubled frameline at upper left, the result of a double transfer.


Scott # R152b

Doubled frameline at upper left, the result of a double transfer.


Scott # R152b

Doubled frameline at bottom, the result of a double transfer.


Scott # R152b

Muddy/mushy areas of print on the left side of the stamp, possibly the result of the paper bumping against the plate?


Scott # R152b

Tool gouge in the numeral 2 at bottom as well as possible double transfer elements in NTS of CENTS.


Scott # R152b

Scott-listed double transfer, with doubled elements in TWO and bottom frame line. Considerably more scarce than the catalogue value implies.


Scott # R152b

Very bold example of the Scott-listed double transfer, with doubled elements in TWO and bottom frame line. Considerably more scarce than the catalogue value implies.


Scott # R152b

Check from 'The Bismarck National Bank, successor to Bank of Bismarck' in the Dakota Territories. Documents from territories prior to their becoming states are fairly scarce.


Scott # R152c

Roulettes are very scarce on document.


Scott # R153

Horizontal pair of 1-cent Franklins with red provisional overprints, used illegally as postage on cover. Interesting CHICAMAUGA NATL PARK handstamp cancel.


Scott # R153

Two 1-cent Franklin singles with red provisional overprints used illegally as postage on cover, used the first day of tax, July 1, 1898.


Scott # R154

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.


Scott # R154


Scott # R154


Scott # R154

Oculist and Aurist (eye and ear doctor).


Scott # R154

Second day of tax usage.


Scott # R154


Scott # R154

Margin imprint block of 4 of 1-cent Franklin with red provisional 'I.R.' overprint, used illegally as postage on cover.


Scott # R154

Block of 4 of 1-cent Franklin with red provisional 'I.E.' overprint, used illegally as postage on cover.


Scott # R154

September 1898 bill of lading for 47,350 bushels of barley shipped via the steamer D.C. Whitney from Chicago to Buffalo, New York.


Scott # R154

Horizontal pair of 1c Franklins with provisional IR overprints, used illegally as postage on an 1898 cover.


Scott # R154

Mangled 1-cent and 2-cent provisional revenue overprints used illegally as postage long out of period.


Scott # R154

1-cent I.R. provisional overprint block of 15, used on the first day of tax, July 1, 1898.


Scott # R154

Bill of lading.


Scott # R154

Tattered 2-sided receipt book page from the United States Express Co. with each side showing 5 examples of R154, each with a bold large-format 'USX' multi-line handstamp cancel. Additional handstamp at upper right reading 'From Iowa Domestic Medicine Co. Iowa City, Iowa'.


Scott # R154

Block of 4 of 1-cent provisional overprints used improperly as postage on an 1898 cover.


Scott # R154

Incredible one-of-a-kind cover to an extremely remote destination! Two 1898 provisional overprint revenues used philatelically on a registered cover to Penang, Straits Settlements, with bold PENANG receiving backstamp. The cover features five embossed seals from the Anheuser Busch Brewing Association along with an oversized faux signature handstamp, so cover has breweriana interest as well. Lastly, the red overprint on R154 is shifted almost off the right edge of the stamp.


Scott # R154

Very unusual, a pair of holographic telegraph office receipts (the slips the customer would fill out with the messages to be sent).


Scott # R155

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.


Scott # R155

Attractive shield cancel.


Scott # R155

Second day usage.


Scott # R155

Second day usage.


Scott # R155


Scott # R155

Overprinted issue used improperly as postage, caught and held for postage, and then a postage affixed to pay postage.


Scott # R155

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.


Scott # R155

R155 on 1898 foreign exchange document along with a pair of French revenue stamps. Combination usages of U.S. and foreign revenne stamps on the same document are quite scarce.


Scott # R155

Inking anomaly, possibly from a raised spacer or wooden furniture used in tightening the type.


Scott # R155

Spanish American War patriotic stationery used for a banking transaction.


Scott # R155

Illegal usage as postage on cover, dated 2 days before the first day of the tax.


Scott # R155

R155 used illegally as postage on a heavy registered cover to Toronto, Ontario, Canada.


Scott # R155


Scott # R155

Second day of tax usage.


Scott # R155

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.


Scott # R155

The earliest typewritten check I have seen. During this period, checks were almost exclusively handwritten.


Scott # R155

Second-day-of-tax usage.


Scott # R155

Ornate multi-line handstamp cancel.


Scott # R155

First day of tax usage, July 1, 1898.


Scott # R155

Very interesting bank check, dated July 2, 1898, but the stamp (tied) is dated July 1, 1898, the first day of the tax. So was this a clerical error, a postdated check, or something else?


Scott # R155

First day of tax usage.


Scott # R155

U.S. revenue documents with both U.S. and non-U.S. revenue stamps affixed, paying multiple taxes throughout a chain of transactions are quite scarce. This example was taxed in England and then doubly taxed in the U.S. There is an extensive 2-page writeup of the document here and here.


Scott # R155

First day of tax usage, July 1, 1898.


Scott # R155

First day of tax usage, July 1, 1898.


Scott # R155

First day of tax usage, July 1, 1898.


Scott # R155

Very attractive first day of tax usage on an insurance policy. The correct tax for the transaction was 28.5 cents, so this overpaid the tax by a half cent, thus corroborrating the shortage of half-cent battleship documentaries at the beginning of the tax period. Large-format first-day documents are quite scarce.


Scott # R155

Very nice typeset printed cancel.


Scott # R155

Interesting check that straddles the beginning of the Spanish American War tax period. Check written on June 28, 1898 with the admonition 'this check not goot till July 2/98' submitted for payment on July 2, 1898 and revenue stamp affixed, a second day of tax usage.


Scott # R155

1898 Colorado promissary note with two 10-cent battleship documentaries and two provisional overprint revenues, the latter with overprints shifted dramatically to the north.


Scott # R155

Lovely sight draft with vignette.


Scott # R155

Unusual document that cannot actually exist. Check dated June 6, 1898, with stamp canceled same date. The only problem is that the tax didn't go into effect until July 1, so there would have been no reason to tax this check, nor would there have been revenue stamps available on June 6. The most likely story is that the check writer forgot that the month had changed and wrote June instead of July. The check was actually written on July 6, 1898, which places it within the tax period and aligns with the processing handstamp on the reverse. Still, a fun and interesting item.


Scott # R155

Not a postal use of a revenue stamp, but rather a lovely historical item. Provisional overprint sent from San Francisco to Basel, Switzerland, in September 1898, with notation that reads 'Dear Sir The stamp on the margin marked I.R. is a postage stamp turned into an Internal Revenue Stamp of the War issue, provisionally to supply the demand before the regular War issue could be got out by the Government.'


Scott # R155

Improper use of a provisional overprint on a machine-canceled cover from July 1898.


Scott # R155

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.


Scott # R155A

Illegal use of revenue as postage on a Spanish-American War patriotic cover.


Scott # R155A

Block of 4 with inverted overprint. Ink voids create a hollow period or circle after the R at bottom left.


Scott # R155A


Scott # R157a

2018 Philatelic Foundation certificate. Rare provisional overprint recently listed in Scott, similar to Scott R156-158, but smaller format, on a marriage certificate from Huron County, Michigan. This is the second such document reported.


Scott # R159

Interesting 'Claim for refund filed' handstamped cancel.


Scott # R160


Scott # R160


Scott # R160


Scott # R161

July 1898 change-of-beneficiary addendum to an insurance policy, with 21.5 cents paid in tax. The half-cent battleship printed in orange was only used for a very short period of time at the beginning of the Spanish American War tax period, replaced by the same denomination printed in gray (Scott #R162). There are fewer than 10 reported examples still on document. This document was typed on a delicate tissue-like parchment; it's amazing it survived at all.


Scott # R162

R154, R162, and R167 on an 1898 plate glass insurance policy, paying 6.5 cents tax.


Scott # R162


Scott # R162

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.


Scott # R162

Three 5-cent battleship documentaries along with 1-cent and half-cent battleships, paying 16.5 cents tax on a 1901 insurance policy.


Scott # R162

Very interesting item. This is the first solo usage of a half-cent documentary battleship revenue stamp that I have seen. It appears to be a promotional 1-month accident insurance policy. Very innovative marketing idea!


Scott # R162

Half-cent battleship, along with 4-cent, 10-cent, 25-cent, and 50-cent battleship documentaries, paying 89 & 1/2 cents tax on a 1901 contractors' employers liability policy issued by The Travelers Insurance Co in the amount of $188.84. Tax should have been 94 & 1/2 cents, so the missing stamp was presumably a 5-cent battleship.


Scott # R162

1/2-cent battleship, along with 1-cent and 5-cent battleship documentaries, paying 6 & 1/2 cents tax on an Aetna Insurance Co. policy.


Scott # R162

1/2-cent, 2-cent, 10-cent, and 25-cent battleship documentaries paying the correct 37 & 1/2 cents tax on an insurance policy.


Scott # R162

1/2-cent, 2-cent, and 3-cent documentaries paying 10 & 1/2 cents tax on a fire insurance policy from the Hartford County Mutual Fire Insurance Co.


Scott # R162

Very scarce solo use of 1/2-cent battleship documentary on a 1900 insurance policy renewal receipt from The Standard Life and Accident Insurance Co. of Detroit, Michigan.


Scott # R162

Very scarce solo use of half-cent battleship documentary on an 1899 2-day traveler's accidental death and injury policy from The Travelers Insurance Company. The full name of the railroad in the cancel is Lake Superior & Mississipi and Chicago, Rock Island & Pacific Railroad.


Scott # R162


Scott # R163

Wonderful unusual illegal usage of 1-cent documentary battleship revenue stamp on a leather postcard.


Scott # R163


Scott # R163

Bill of lading. Agents for the Clyde Steamship Co.


Scott # R163

Misperfed R163 on a consignment document of 'glazed cambrics'. Nice oval steamship cancel as well as a partially boxed 'O.D.S.S. Co.' receiving handstamp below.


Scott # R163

Bill of lading.


Scott # R163

Ornate script handstamp cancel.


Scott # R163

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.


Scott # R163

Great multi-line handstamp squarely placed on battleship revenue on a bill of lading. Interesting signature handstamp on document as well.


Scott # R163

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'.


Scott # R163

Large format multiline cancel on a 1-cent battleship block of 6.


Scott # R163

Horizontal pair of 1-cent Battleship revenues used illegally as postage on a Spanish American War patriotic all-over flag cover.


Scott # R163

Attractive 1898 bill of lading for 25,000 bushels of northern spring wheat sent from Duluth, Minnesota to Buffalo, New York on the steamer Merida.


Scott # R163

1898 bill of lading for 4,419 tons of iron ore to be carried from Duluth, Minnesota to Cleveland, Ohio for the Adams Mining Co., about the steamship Menida (?).


Scott # R163

November 1898 bill of lading for transport of 25,000 bushels of oats from Milwaukee, Wisconsin to Buffalo New York, aboard the steamer Mecosta.


Scott # R163

1c battleship documentary block of 10 with partial margin imprint at the bottom, on a document fragment, with interesting patriotic 'Remember the Maine' sentiment written across the block.


Scott # R163

1-cent battleship documentary used illegally as postage on a 1904 leather postcard to New Denver, British Columbia, Canada. Canadian receiving handstamp on reverse.


Scott # R163a


Scott # R163p

Coffee manufacturers.


Scott # R163p

Inverted day and year slugs in cancel.


Scott # R163p


Scott # R163p


Scott # R163p

Beautiful large oval handstamp cancel on a bill of lading from the Potter Wall Paper Mills.


Scott # R164

Attempted illegal use of 2-cent battleship documentary revenue stamp as postage. Caught and then postage affixed.


Scott # R164

Interesting usage the day BEFORE the tax went into effect. Retroactively dated or did someone jump the gun?


Scott # R164

Nice ornate handstamp cancel. H.B. Smith was a boiler manufacturer. Note the image of a boiler at the center of the check in brown (enlarged below).


Scott # R164

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.


Scott # R164

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.


Scott # R164

Fraternal beneficiary society founded by women in 1895. Note the references to 'Supreme Receiver' on front and 'Supreme Board of Managers' on back.


Scott # R164

Agricultural implements dealer.


Scott # R164

First day of tax usage.


Scott # R164


Scott # R164


Scott # R164

Well-struck embossed seal.


Scott # R164


Scott # R164

2-cent battleship documentary revenue stamp used illegally as postage on cover.


Scott # R164

Attempted illegal use of 2-cent battleship documentary revenue stamp as postage. Lovely 'Back Bay Station' flag cancel.


Scott # R164

Wine growers.


Scott # R164

2-cent battleship documentary used improperly as postage on cover, folded over prior to cancel.


Scott # R164

Combination usages of U.S. and foreign revenue stamps on the same document are very scarce.


Scott # R164

Notary public.


Scott # R164

Improper use of 2-cent battleship documentary revenue stamp as postage on cover with a nice flag cancel.


Scott # R164


Scott # R164

Jersey City Station.


Scott # R164

At first glance it appears to be a printed cancel, but it is a very meticulously written manuscript cancel.


Scott # R164


Scott # R164


Scott # R164

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.


Scott # R164

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.


Scott # R164

Horizontal pair.


Scott # R164


Scott # R164


Scott # R164


Scott # R164


Scott # R164

2-cent battleship documentary along with a Mexican revenue stamp on a document fragment.


Scott # R164

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.


Scott # R164

Illegal/improper use of a battleship documentary revenue stamp as postage on a Texas advertising cover.


Scott # R164

Cover front with a 2-cent battleship documentary revenue stamp used illegally as postage. Interesting albino second impression of the cancel.


Scott # R164

Illegal use of 2-cent battleship documentary revenue stamp as postage.


Scott # R164

Illegal use of 2-cent battleship documentary revenue stamp as postage. Barr-Fyke machine cancel as well as a Rockford receiving machine cancel.


Scott # R164

Baltic Mining Co. manuscript cancel combined with a large ornate bank PAID cancel.


Scott # R164


Scott # R164


Scott # R164

Interesting western font in the cancel. Rowse & Hopkins, Financial Agency for Eastern Capitalists draft to the Connecticut Mutual Life Insurance Co. and payable at J.P. Morgan & Co. St. Louis, Missouri.


Scott # R164


Scott # R164

Wonderful fancy flag cancel.


Scott # R164

Block of 4 with partial margin imprint, showing a large format multiline handstamp cancel.


Scott # R164

Illegal usage of revenue as postage on a picture postcard, with a great strike of an RPO cancel.


Scott # R164

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.


Scott # R164

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.


Scott # R164

Unusual pointed oval cancel.


Scott # R164

Unusual 'coupon note'.


Scott # R164

2-cent battleship documentary block of 4 and a single, used illegally as postage on a registered mail cover.


Scott # R164

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.


Scott # R164

2-cent Battleship used illegally as postage on a commercial cover.


Scott # R164

2-cent Battleship revenue used illegally as postage.


Scott # R164

2-cent Battleship revenue used illegally as postage on a very attractive patent friction engine advertising cover.


Scott # R164

2-cent Battleship revenue used illegally as postage on cover, caught and held for postage, with two 2-cent postage due stamps affixed.


Scott # R164


Scott # R164

Manufacturer of wooden ware.


Scott # R164


Scott # R164

Groceries & provisions, crockery & glassware.


Scott # R164


Scott # R164

Shippers of millfeed.


Scott # R164


Scott # R164


Scott # R164


Scott # R164


Scott # R164

Not sure of the cancel attribution, perhaps Farmers & Mechanics Bank?


Scott # R164


Scott # R164


Scott # R164

Great buffalo vignette.


Scott # R164

Mileage check for October 1898 from the Office of the American Tank Line, charged to the account of the Michigan Central Railroad.


Scott # R164

Mileage check for October 1898 from Union Refrigerator Transit Co. drawn on the account of the Michigan Central Railroad.


Scott # R164


Scott # R164


Scott # R164

Double tax paid on a draft.


Scott # R164


Scott # R164


Scott # R164

Grain dealers.


Scott # R164


Scott # R164

Texas promissory note for the installation of lightning rods.


Scott # R164

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.


Scott # R164

Horizontal pair of 2-cent battleship documentary revenue stamps, along with 3 mexico revenue stamps, on an 1898 sight draft.


Scott # R164

2-cent battleship documentary used illegally as postage on cover, caught and marked 'Due 2' with 2-cent postage due stamp affixed.


Scott # R164

2-cent battleship documentary used illegally as postage out-of-period on a 1910 cover.


Scott # R164

2-cent battleship documentary used illegally as postage on a July 9, 1898 early usage cover.


Scott # R164

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.


Scott # R164

2-cent battleship documentary used illegally as postage, caught by the USPS and valid postage subsequently affixed.


Scott # R164

2-cent battleship documentary used illegally as postage on a 1900 cover, caught and held for 10 days until correct postage was affixed.


Scott # R164

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.


Scott # R164

1899 stock certificate for 1 share of the Little Miami Railroad Co. Nice embossed seal depicting a train.


Scott # R164


Scott # R164

Nice large-format oval bank handstamp cancel.


Scott # R164

Very unusual 'deed of stock brand', the first I have seen, transferring the rights to a cattle brand, showing the actual brand symbol.


Scott # R164

2-cent battleship with multiline handstamp cancel on 1899 draft, with slogan 'Producers of Great Western Champagne' at top, and engraving of a wine bottle on the reverse, very unusual.


Scott # R164

2-cent battleship documentary used improperly as postage on a Nov. 1898 dentist's commercial mail from Portland to Norway, Maine.


Scott # R164

This is an 1899 check drawn on the Rhode Island Hospital Trust Co., with a printed slip attached by the revenue stamp (the slip itself has no adhesive), which reads 'TWO CENTS added to this check for Revenue Stamp required by United States law.' You can see the pencil notation for 'Stamp 02' above the check amount.


Scott # R164

De Rothschild Freres foreign bill of exchange payable in Paris, France, with imprinted French revenue at right.


Scott # R164

Not actually a printed cancel, but I don't have a category for 'typewriter'. Imagine spending time sitting at a typewriter putting cancels on stamps...


Scott # R164

Gorgeous all-over advertising cover (front and back) with a 2-cent battleship documentary used improperly as postage.


Scott # R164p

Illegal usage of 2-cent battleship documentary revenue stamp as postage.


Scott # R164p

The Supreme Ruling of the Fraternal Mystic Circle. Some sort of masonic organization?


Scott # R164p


Scott # R164p

Coffee manufacturers.


Scott # R164p

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.


Scott # R164p


Scott # R164p

Real estate mortgage bond coupon.


Scott # R164p


Scott # R164p


Scott # R164p


Scott # R164p


Scott # R164p

2-cent battleship used illegally as postage on cover with Pan-American Exposition cancel, caught and held for postage.


Scott # R164p


Scott # R164p

2-cent Battleship used illegally on a cover from the German American Insurance Company.


Scott # R164p


Scott # R164p

Apothecary.


Scott # R164p


Scott # R164p


Scott # R164p

U.S. and Mexican revenue stamps both on a document from the Consolidated Kansas City Smelting and Refining Co. Combination usages with non-U.S. revenue stamps are quite scarce.


Scott # R164p

2-cent battleship revenue used illegally as postage, with large flag cancel, caught and double penalty assessed, two 2-cent postage due stamps affixed.


Scott # R164p

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.


Scott # R164p

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.


Scott # R164p

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.


Scott # R164p

2-cent battleship revenue stamp used illegally as postage on a 1903 postal stationery cover.


Scott # R164p

2-cent Battleship documentary used illegally as postage out of period on a 1910 cover.


Scott # R164p

2-cent battleship documentary used illegally as postage on a slightly out-of-period 1904 cover.


Scott # R164p

Lovely green elk vignette and nice boxed handstamp cancel.


Scott # R164p

2-cent battleship documentary used illegally as postage on a 1927 cover, used out of period.


Scott # R164p


Scott # R164p

2-cent battleship documentary used illegally as postage on a 1923 cover from Nome Alaska to San Fancirco, California.


Scott # R164p

Block of 4 plus a single. Very unusual document. Not only is the date of the cancel two plus years PRIOR to the date the document was written, but the anti-protest clause at right is overly dramatic, encouraging the bank to 'PUSH VIGOROUSLY' for payment.


Scott # R165

3-cent documentary battleship revenue stmp used illegally as postage on cover.


Scott # R165p

Irregular block of 19 of the 3-cent battleship revenue stamp with hyphen-hole perforations on a 1901 promissory note. Per the Curtis Census, this is far and away the largest reported multiple of R165p, with the second largest multiple being a block of 6.


Scott # R165p


Scott # R165p

Mint original gum margin block of 24, with 16 of the 24 stamps never hinged. Very scarce multiple, the hyphen-hole perforated documentaries are considerably more scarce as multiples than the rouletted versions, or their proprietary counterparts. The top and third from top stamps in the far right column contain double transfers.


Scott # R165p

Block of 4.


Scott # R166

Vertical pair with dramatic shift of the rouletting.


Scott # R166

Wide box cancel beautifully centered on a pair of R166.


Scott # R166


Scott # R166

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.


Scott # R166p

Transatlantic money wire taxed as an outgoing bill of exchange (4 cents per $100). As the money went by 'wire' there was no tangible bill of exchange to tax, so the tax was applied to the receipt for the money wire. Very rare.


Scott # R167

Three quarters of an oversized insurance agent cancel on R162, R164, and R167. Too bad the other quarter is missing.


Scott # R167

Wonderfully ornate script handstamp cancels on this gold mine stock certificate.


Scott # R167

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.


Scott # R167

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.


Scott # R167

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.


Scott # R167

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.


Scott # R167

Very ornately engraved stock certificate.


Scott # R167

5-cent, 1-cent, and 25-cent battleship documentaries paying the tax on a stock transfer of shares in the Mexican Telephone Company.


Scott # R167

Unusual unattributed box-shield cancel with initials 'C.C.C.C.' If you have any idea as to the identity of the company, please contact me.


Scott # R168

Pair of R168, along with a single R163, on document fragment. On the reverse is a single British 5-shilling Foreign Bill revenue stamp. Combination usages of U.S. and foreign revenues on the same document are fairly scarce.


Scott # R168

10-cent Battleship revenue along with provisional overprint R155 on a promissory note.


Scott # R168

Block of 4 of the 10-cent battleship documentary plus a 2-cent battleship featuring a fancy bold multiline handstamp cancel, paying the tax on an 1899 promissory note.


Scott # R168

Certified copy agents license certificate issued to A.D. Mohn as an agent for the Fire Association of Philadelphia, authorizing him to sell fire insurance in the state of Ohio.


Scott # R168

Broker's put-selling privilege card with a 10-cent battleship on the front and a second on the back.


Scott # R168a


Scott # R168p

Stockholder voting proxy statement.


Scott # R168p

Export house. Used on document fragment along with a U.K. 2-shilling Foreign Bill revenue stamp. Combination usages of U.S. and non-U.S. revenues are quite scarce.


Scott # R168p

A pair and two singles (one bisected) and an R167p single with various cancels on a stock certificate with great color scheme and American Indian vignette.


Scott # R168p

Cemetary deed from the Pond Creek Cemetary Association, in the Oklahoma Territory prior to it beomcing a state.


Scott # R168p

Broker's call-buying privilege card.


Scott # R170

Scarce combination usage of both U.S. and British revenues on a document piece.


Scott # R170

Single plus a horizontal pair of R168.


Scott # R171

Vertical pair, along with a vertical pair of R164, along with a R168, R169, and R163.


Scott # R171p

Plate number strip of 4. Scott value above is as 4 singles. Durland lists a plate number strip of 3 at $350.


Scott # R172

Nice block of four.


Scott # R172p

Meticulously written manuscript cancel on this moderately tough pair.


Scott # R173

French shipping line. The word 'ENTREPONT' on the interior of the cancel means STEERAGE. Presumably these were used on passage tickets or similar documents. Unsure as to the significance of the punched cancel.


Scott # R173b

Very scarce and under-catalogued imperforate between pair. I've only seen examples come to market 2 or 3 times over the last 20 years.


Scott # R174a

Very scarce and under-catalogued imperforate between pair. I've seen less than 10 examples come to market over the last 20 years.


Scott # R175


Scott # R175


Scott # R175


Scott # R175


Scott # R176

Nice contrasting magenta handstamp cancel. Also cut cancelled.


Scott # R176

Attractive presentation, but cut canceled.


Scott # R177

Very faint blue oval cancel. Full undisturbed OG, which is unusual, most likely a precancel of some sort.


Scott # R177


Scott # R177

Nice 3-line handstamp cancel on a block of four.


Scott # R178

Stock certificate #1 from the Baltimore & Ohio Railroad (B & O Railroad of Monopoly fame), for 400,000 shares of preferred stock ($40 million at the time, equivalent to $1.5 BILLION in 2024), resulting from the railroad's bankruptcy/reorganization, issued to the voting trustees of the railroad. 400 copies of Scott #R178 on the back and attached sheets paid the $20,000 tax (2 stamps have fallen by the wayside over time; only 398 remain). Part of an incredible historical transaction find, which I have chronicled in full on this page.


Scott # R179


Scott # R181

Stock certificate #4 from B & O Railroad Baltimore & Ohio Railroad (B & O Railroad of Monopoly fame), for 200,000 shares of preferred stock ($20 million at the time, equivalent to $750 million in 2024), resulting from the railroad's bankruptcy/reorganization, issued to the voting trustees of the railroad. 9 copies of Scott #R181 (plus 1 additional stamp, serial #600 which has fallen off) paid the $10,000 tax. This is only the third known document with the $1000 Madison affixed. The other two documents only have 1 stamp each, and both are cut canceled. All 9 examples on this document are uncut. A one-of-a-kind document! Part of an incredible historical transaction find, which I have chronicled in full on this page.


Scott # R182


Scott # R182


Scott # R182

Full gum, mint never hinged. Scott value is for hinged.


Scott # R182


Scott # R183


Scott # R183


Scott # R183

Mint full gum block of four.


Scott # R183


Scott # R183

Horizontal pair. Fairly scarce in multiples.


Scott # R184

Attractive shield cancel.


Scott # R184

Lovely full-gum MNH block of 4. Very difficult to value, as (1) Scott only lists used blocks of 4, not mint, and (2) Scott does not give a price for never hinged. I have simply applied a MNH premium of 100% to the value for 4 singles.


Scott # R184


Scott # R184


Scott # R184

Stock certificate featuring a detailed mining vignette at bottom center, stamp canceled by Toland Brothers. & Co.


Scott # R185

Attractive block of 4 with handstamped and cut cancels.


Scott # R185


Scott # R185

Uncut example on broker's memo. The open and especially closed numeral overprints are not seen as frequently on document as one would expect.


Scott # R185

Top margin pair with part of an arrow marking, nice position piece, with cut and handstamped cancels, on 1901 broker's memo.


Scott # R186

French shipping line. The word 'CABINE' on the interior of the cancel means CABIN. See this stamp for a similar cancel. Presumably these were used on passage tickets or similar documents.


Scott # R187

Horizontal strip of 3 with full gum, presumably precancelled prior to use.


Scott # R187

French shipping line. The word 'ENTREPONT' on the interior of the cancel means STEERAGE. See this stamp for a similar cancel. Presumably these were used on passage tickets or similar documents.


Scott # R188


Scott # R188

Top margin single, full gum mint never hinged. Scott does not value NH revenues, so Scott value shown is for hinged.


Scott # R189


Scott # R189

Valued as a cut cancel, but the cuts are only visible from the back of the stamp. Lovely example otherwise with well placed handstamp cancel. Cancel date is less than a month after the company was incorporated; the company was scandal-ridden and eventually sued by the company and forced to dissolve.


Scott # R189

Blue 'CLAIM FOR REFUNDING FILED' handstamp cancel with dotted line for date, along with manuscript and cut cancels, from an undetermined railroad. Catalog value above is for cut cancelled.


Scott # R189

Very difficult to find R189 uncut and with nice aesthetics.


Scott # R191

R191, along with two R164 singles, R167, R168, and R169 on document fragment, along with two British Foreign Bill revenue stamps, one-pound and one-pound and ten shillings. Mixed usages of U.S. and non-U.S. revenue stamps on the same document are fairly scarce.


Scott # R191d

Listed as a tripled surcharge, but I believe this is actually a quadrupled surcharge, which is unlisted. The discolored strip across the center is actually water-soluble varnish, an anti-reuse measure.


Scott # R192a

Lovely example, mint never hinged.


Scott # R193


Scott # R194

2016 Philatelic Foundation certificate. Very tough stamp, not frequently found with a a socked-on-the-nose cancel.


Scott # R195

Unusual and ornate fancy shield cancel.


Scott # R195

Hinged block of four.


Scott # R195

1/2-cent and 5-cent documentaries paying 5 & 1/2 cents tax on a policy from the Phoenix Insurance Co.


Scott # R195

$1, 10-cent, 5-cent, and 1/2-cent documentaries paying the correct $1.15 & 1/2 cents tax on an insurance policy from the National Fire Insurance Co. of Hartford, CT.


Scott # R195

$1, 50-cent, 10-cent, 4-cent, and 1/2-cent documentaries paying $1.64 & 1/2 cents tax on a policy to for the Lacombe Lumber Co., by the Fire Insurance Co. of Hartford, Connecticut.


Scott # R195

1/2-cent, 1-cent, 5-cent, and 10-cent documentaries paying the correct 17 & 1/2 cents tax on a fire insurance policy from The Connecticut Fire Insurance Company of Hartford, Connecticut.


Scott # R195

1/2-cent, 1-cent, 10-cent, and 25-cent documentaries overpaying 37 & 1/2 cents tax (should have been 32 & 1/2 cents) on a policy from the Westchester Fire Insurance Company of New York.


Scott # R196

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.


Scott # R196


Scott # R196

Hinged block of four.


Scott # R196

Pair used illegally as postage on cover.


Scott # R196

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.


Scott # R196

1915 bill of lading, Steamer Lena May, New Albany, Indiana, for connection to P.C.C.& St.L. Railway (Pittsburgh, Cincinnati, Chicago & St. Louis), stamped with 1914 1-cent, printed in dark blue.


Scott # R196

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.


Scott # R196

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.'


Scott # R196

Horizontal pair of 1-cent documentaries used illegally as postage on a 1915 cover with a preprinted address.


Scott # R196

Very scarce stamped baggage ticket, taxed as an agreement. This tax was only in effect from December 1, 1914 through the end of 1915. Like other passes and tickets (unlike financial or legal documents) virtually none were saved.


Scott # R197

Block of four, two stamps hinged, two never hinged.


Scott # R197

Horizontal pair.


Scott # R197

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.


Scott # R197

Illegal use of revenue as postage on an RPO cover.


Scott # R198

Tough multiple. Full gum hinged block of four.


Scott # R199

Hinged full gum block of four.


Scott # R200

Precanceled block of 15 with full gum never hinged.


Scott # R201

Shareholder proxy executed by the United Shoe Machinery Company for shares in the Krippendorf Kalkulator Company (great name!).


Scott # R201

Unusual and ornate fancy shield cancel.


Scott # R201

Very unusual document, a photostat of a 1902 homestead deed from the Muskogee (Creek) Nation, Indian Territory, filed with the department of Interior on August 22, 1916, with a handstamp cancel from the 'Five Civilized Tribes'.


Scott # R202

U.S #R202 or R213 along with Italian revenue stamps, on a 1915 protest of unpaid draft.


Scott # R205

Commission merchants. Block of four.


Scott # R206

Either an R195 and three R199 or an R206 and three R210, or some combination thereof, paying 12.5 cents tax on an insurance continuation certificate. When I saw it, it occurred to me that I had not seen a fractional documentary rate on a document before. No idea as to its scarcity.


Scott # R206

R206, R210, and R212 (or R195, R199, and R201 or some combination thereof) paying 14.5 cents tax. 20th century fractional rates are quite scarce.


Scott # R206


Scott # R206

R206 and R210 on a fire insurance policy, paying 4.5 cents tax.


Scott # R206

Very ornate logo cancel. Unsure of exact company name and location.


Scott # R206

R206, along with R207, R211, and R212, paying 16-1/2 cents tax, likely on an insurance policy.


Scott # R207

Precanceled block of 4 with full original gum. Precanceling an entire sheet of stamps using a typewriter must have been tedious work (note the differing horizontal and vertical spacing).


Scott # R210


Scott # R211

Unusual and ornate fancy shield cancel.


Scott # R211

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.


Scott # R211

Hinged full gum block of four.


Scott # R212

Hinged full fum block of four.


Scott # R212

'Certificate of copyright registration card' with an oval embossed seal from the Library of Congress Copyright Office.


Scott # R213

Full gum block of four, two stamps hinged and two never hinged.


Scott # R214

Hinged full gum block of four.


Scott # R221


Scott # R222

Block of 4 with cut, handstamped, and manuscript cancels.


Scott # R222

Vertical strip of 3 with provisional 'F. D.' (Future Delivery) handstamps. Unlisted in Scott but well known within the revenue collecting community. Catalog value shown above is for the normal non-overprinted stamp.


Scott # R222

Provisional 'F. D.' (Future Delivery) handstamp. Currently unlisted in Scott but well known within the revenue collecting community.


Scott # R222

Used block of 4 showing provisional F.D. (future delivery) handstamps. This provisional handstamp is also found in violet.


Scott # R227

Low serial number. Interesting 'CLAIM FILED' blue handstamp. Listed catalog value is for cut cancel.


Scott # R228

Illegal usage of revenue as postage.


Scott # R228

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.


Scott # R228

Vivid double impression.


Scott # R228

Irregular block of seven.


Scott # R228

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?


Scott # R228

Very scarce illegal usage, a 1-cent documentary used, not as postage, but instead as a postage due stamp.


Scott # R228

1-cent documentary used illegally as postage on a 1937 cover from an insurance company to a bank.


Scott # R228

Double impression mint never hinged block of 4. Catalogue value shown is for hinged.


Scott # R229

Very nice mint full-gum example of a double impression.


Scott # R229

Improper/illegal usage of 2-cent documentary as postage on cover.


Scott # R229

Illegal use of revenue as postage on cover.


Scott # R229

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.


Scott # R229

Double impression block of 4, 2 stamps hinged and 2 stamps NH. Scott catalog value is for 4 singles.


Scott # R229

Parcel tag with Scott C1, C3, a block of four of 531 imperfs, and a split-precanceled R229 paying the parcel post tax. Tag was for 25 pounds of mission stamp mixture. Great aesthetic variety.


Scott # R229


Scott # R229

Illegal use of revenue as postage on an illustrated hotel cover.


Scott # R229

2-cent 1917 documentary used illegally as postage on cover, not caught.


Scott # R229

Block of 10 plus 2 singles on a promissory note.


Scott # R229

2-cent documentary used illegally as postage on cover in-period.


Scott # R229

2-cent documentary used illegally as postage on a 1921 advertising cover.


Scott # R229

2-cent documentary paying the parcel post tax on a cloth parcel tag from the Frankford Arsenal in Philadelphia.


Scott # R229

Two examples of the R229 double impression on a 1923 promissory note. These are the first examples of any of the 20th century double impressions that I've seen still on document.


Scott # R231

R231 with magenta oval handstamp cancel, along with a Japanese bill stamp with wonderful signature handstamp cancel, on a bill of foreign exchange. Documents with both U.S. and foreign revenue stamps on them are very scarce.


Scott # R231


Scott # R231

Provisional stock transfer manuscript cancel.


Scott # R232

Provisional 'STOCK TRANSFER' overprint.


Scott # R234

Nice large-format multiline cancel across a block of 6.


Scott # R234

Provisional 'STOCK TRANSFER' overprint.


Scott # R234

Provisional typewritten stock transfer overprint.


Scott # R234

1924 cover franked with 1917 10-cent documentary, not accepted, and overlapped by Franklin 1-cent pair, all tied by duplex cancels.


Scott # R234var

Mint OG block of 4 (top 2 LH, bottom 2 NH), double impression. Scott only lists used singles at $5.25 per.


Scott # R237

Incredibly scarce document with manuscript Future Delivery provisional overprints. Three 40-cent, eight 1-cent, and twelve 2-cent documentaries, all manuscript overprinted F.D. The official overprinted Future Delivery stamps were not yet available. This confirmation memo was for 100 barrels of cotton seed oil to be delivered in January 1918.


Scott # R239

Plate block of 8. The plate number 32014 is currently unlisted in Durland. Catalog value is from the 2016 Durland catalog.


Scott # R239

Each stamp with a CNB perfin.


Scott # R239

Plate block of 21, quite scarce. Catalog value above is from the Durland Catalog for an unused plate block of 8.


Scott # R240a

Sight exchange document drafted in Kingston Jamaica on the Bank of Nova Scotia, with funds drawn on the account of the Tropical Fruit Corporation in New York, with multiple U.S. and Jamaica revenue stamps on the reverse.


Scott # R243

Very unusual clock face handstamp cancel.


Scott # R245


Scott # R246b


Scott # R247

R247-249 with cut cancels and large-format circular handstamp cancels, prsumably from bills of lading. Very interesting and scarce.


Scott # R248


Scott # R248

Vertical strip of 4, unpriced in Scott.


Scott # R248


Scott # R249

Cut cancel on document fragment with a bank straightline cancel. Not frequently found on document or piece.


Scott # R249

Double transfer throughout.


Scott # R249

Double transfer throughout.


Scott # R249

Major double transfer.


Scott # R249

Complete strip of 4 with the bottom stamp being the major double transfer. Listed but unvalued in Scott. This is the first example I have ever seen of the complete strip.


Scott # R249a


Scott # R249a

The first recorded example of the $500 Hamilton documentary with orange serial number (earliest numbers were orange then switched to red). Unvalued in Scott, only a dash.


Scott # R250

Unusual 'TRANSAMERICA * REVENUES' cancel.


Scott # R250

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.


Scott # R257

Incredibly scarce multiple, a full-gum mint never hinged block of 4. The catalogue value shown is for 4 hinged singles, as Scott does not value never hinged revenues, nor do they list values for either mint or used blocks for this stamp, just dashes.


Scott # R259

Very scarce block of 4. Scott lists but does not price the block of 4 either mint or used. The catalog value above is for 4 singles. This is the first block I have ever seen.


Scott # R290

Sensitive ink. Full gum never hinged block of four.


Scott # R304


Scott # R314


Scott # R317

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.


Scott # R337

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.


Scott # R355


Scott # R551

Someone took the time to make a diamond out of the single line handstamps.


Scott # R555

Vertical pair with very low serial numbers.


Scott # R557

4-cent documentary used illegally as postage on cover, caught by the USPS, and marked 4-cents postage due.


Scott # R607

Uncut examples of R571, R577, R595, and R607 on a 1953 warranty deed.


Scott # R615

Serial number 000001. Only one #1 can exist per denomination and year.


Scott # R635

Uncut solo usage of 1953 $1.65 documentary on a 1957 warranty deed.


Scott # R638

Solo use of 1953 $2.75 denomination, not frequently seen on documents, along with two Pennsylvania state real estate transfer tax stamps.


Scott # R654

Unusual. Appears to be a local postal precancel, which were never used on revenue stamps. Stamp has full gum not hinged, never actually used.


Scott # R654

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.


Scott # R680

R680 along with R678 and R664 canceled apparently with White-Out. Very unusual.


Scott # R706

Uncut examples of R660, R664, R673, R706, and R707 on a 1957 warranty deed.


Scott # R724

Bold 'DELETED' handstamp cancel.


Scott # R726

Uncut examples of R666, R675, R677 and R726 on a 1959 deed.


Scott # R730

Complete with receipt tab, full gum, never hinged.


Scott # R731

Complete with receipt tab, full gum, never hinged.


Scott # R732

Complete with receipt tab, full gum, never hinged.


Scott # R733

Revenue stamped used illegally as postage on military cover from Nha Trang, Viet Nam to Kokomo, Indiana.


Scott # R733

Improperly used on cover as postage on a 1962 commercial cover.


Scott # R733

Very scarce cacheted first day cover. While most have postage stamps paying the 4 cents postage (since the revenue stamp is invalid for postage), this one has a block of eight of J88. In-period uses of J88, even philatelic ones, are incredibly rare.


Scott # RB1a

Soap manufacturer.


Scott # RB1a


Scott # RB1a

Perfume manufacturer, maker of Jokes Breath Perfume.


Scott # RB1a

Undiscernable script cancel.


Scott # RB1a


Scott # RB1a


Scott # RB1a

RB1a used illegally on document along with two R135 (including one with margin imprint capture) and an R24c, paying the correct 10-cent tax on a $175 promissory note.


Scott # RB1a


Scott # RB1a


Scott # RB1a


Scott # RB1a

Well-known diminuitive printed signature cancel.


Scott # RB1a

Excellent inverted strike of 8-line printed cancel: 'SLOAN'S Condition Powder, Horse Ointment, Family Ointment. Instant Relief. WALKER & TAYLOR'.


Scott # RB1a

Cosmetics manufacturer.


Scott # RB1a


Scott # RB1a

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.


Scott # RB1a

8-line printed cancel: SLOAN'S Condition Powder, Horse Ointment, Damily Ointment, Instant Relief. WALKER & TAYLOR. Not the greatest strike, or this would be a $150-250 item.


Scott # RB1a

A one of a kind document: an unsevered 1872 Second and Third of Exchange from the 'Triple-Currency Exchange', Bowles Brothers & Co., a rarely-seen banking entity on foreign exchange documents. It contains two sets of R109, R137, and RB1a, each set paying the correct 16 cents tax. Unusual not only in that the document is printed in multiple inks, but for my purposes in that it features two RB1a used improperly as documentaries on the reverse, both tied by herringbone cancels. Also, it contains one stamp from each of the three bi-colored revenue stamp series of the era: second issue documentary, third issue documentary, and first-issue proprietary... a virtually impossible combination.


Scott # RB1a

Unusual multiline handstamp with the second and third lines in a script font.


Scott # RB1a

Block of 4.


Scott # RB1b


Scott # RB1b


Scott # RB1b


Scott # RB1b


Scott # RB1c

Unused (no gum as issued) strip of 6.


Scott # RB1c

2004 Philatelic Foundation certificate.


Scott # RB1c

Right margin block of four.


Scott # RB1c

Imprint margin block of 6, possibly unique position piece.


Scott # RB1c

Bottom sheet margin horizontal pair.


Scott # RB2a


Scott # RB2a


Scott # RB2a


Scott # RB2a

Unusual handstamp cancel that includes part of a signature.


Scott # RB2a

Very interesting double strike of the printed cancel, with one offset about 30 degrees. While examples of multiple cancel strikes are occasionally found on handstamp cancels, such an occurrence of a printed cancel is very unusual (entire sheets of stamps are run through a printing press rather than stamps being canceled individually).


Scott # RB2a

Large jumbo margins.


Scott # RB2a

Double transfer in both numerals.


Scott # RB2a

Double transfer at top and bottom. Freak perfs.


Scott # RB2a


Scott # RB2a

Nominally illegal use of a proprietary stamp as a documentary.


Scott # RB2a

Nominally illegal use of a proprietary stamp as a documentary on a dividend check. The signer, Elisha Colt, was a banker & attorney as well as being a cousin of Samuel Colt of Colt Fire Arms. Collins Co was a world class manufacturer of axes, machetes & other cutting implements in Collinsville, CT on the Farmington River.


Scott # RB2a


Scott # RB2a

Unusual symbol, like a block letter '? & P' within a circle.


Scott # RB2a

Publisher.


Scott # RB2a

Double transfer showing at top and bottom.


Scott # RB2a

Wholesale druggists. Makers of Redington's Flavoring Extracts.


Scott # RB2a

Set of 4 checks in different colors, all with illegal usages of proprietary stamps used as documentaries. What are the odds that the purple check would be signed by someone with the last name of Purple?


Scott # RB2a

Improper use of 2-cent proprietary revenue stamp as a documentary.


Scott # RB2a


Scott # RB2a

8-line typeset cancel that reads 'SLOAN'S Condition Powder, Horse Ointment, Family Ointment, Instant Relief. WALKER & TAYLOR.' Seen far more frequently on the 1-cent denomination than on the 2-cent.


Scott # RB2b


Scott # RB2b

Great (illegal?) use of a 1st Issue proprietary on check. Nice mining vignette as well.


Scott # RB2b


Scott # RB2b


Scott # RB2b


Scott # RB2b

Nominally illegal use of a proprietary as a documentary on a check.


Scott # RB2b

Block of 4.


Scott # RB3a


Scott # RB3a

Apothecary located on Tremont Street in Boston.


Scott # RB3a


Scott # RB3a

5 in 1875 is falling off.


Scott # RB3b

Full OG.


Scott # RB3b


Scott # RB3b


Scott # RB3b

Interesting crown handstamp cancel.


Scott # RB3c

Scarce stamp.


Scott # RB3c

Very scarce stamp, harder to find than the catalog value implies. Sewing machine perforations only visible along the bottom, but they gauge correctly and the stamp has the exact same vignette position as the other example in my collection; likely from the same sheet.


Scott # RB3c

Sewing machine perforations.


Scott # RB3c


Scott # RB4a


Scott # RB4a


Scott # RB4a

Straw goods dealer.


Scott # RB4a


Scott # RB4a

Top margin horizontal margin imprint pair.


Scott # RB4a

Interesting in that the date line of the cancel is on the stamp twice, but there is no evidence of a second company name line. I wonder if the rows of the printed cancel alternated top line vs. bottom line, which would explain what is shown on this stamp.


Scott # RB4a


Scott # RB4a

Two strikes of the same cancel... but dated 3 years apart. Weird.


Scott # RB4a


Scott # RB4a


Scott # RB4a

Dr. Henley's Wild Grape Root IXL Bitters was first introduced to the public in 1868 under the flag of L. Gross & Company at 518 Front Street in San Francisco.


Scott # RB4b


Scott # RB4d

2018 Philatelic Foundation certificate. Vertical bisect on a complete label for a trial size of 'Fish's Saratoga Asperient' prepared by George H. Fish & SOns, Saratoga Springs, New York. The regular size would have been taxed at 4 cents, hence the 2-cent tax on the trial size. Scott lists but does not price RB4d. This is the first example I have ever seen. I am aware of one other example, found by a New York collector approximately 40 years ago.


Scott # RB4d

Right vertical half used improperly on fragment of a bank check. Scott listing example. 1988 Philatelic Foundation certificate.


Scott # RB5a

Horribly munged, but nice cancel.


Scott # RB5a

2001 Philatelic Foundation certificate. Ex-Scarsdale.


Scott # RB6a


Scott # RB6a


Scott # RB6a

Unusual Maltese cross cancel.


Scott # RB6a

Unusual maltese cross cancel with the initials L and B in opposite sides of the cross.


Scott # RB6b


Scott # RB7a

Very scarce perfumer cancel. Late date.


Scott # RB8b


Scott # RB9a


Scott # RB11a

This is the sharpest strike of the Benton's Pine Tree Tar Troches cancel I have ever seen.


Scott # RB11a


Scott # RB11a


Scott # RB11a


Scott # RB11a

Printed precancel. Stamp has full gum.


Scott # RB11a


Scott # RB11a


Scott # RB11a


Scott # RB11a

Very unusual font.


Scott # RB11a

Vertical pair of 1-cent proprietary revenue stamps used improperly as documentaries, caught and a correct revenue subsequently affixed to pay the tax.


Scott # RB11a

Four 1876-81 checks from the First National Bank in Hartford, CT with 2-cent Propritary revenue stamps used illegally/improperly as documentaries. The top two 1876 checks have RB11a (silk paper) affixed, and the bottom two 1881 checks have RB11b (watermarked USIR) affixed.


Scott # RB11b


Scott # RB11b

Searches turn up two examples of 'Carter Medicine Co.' in 1878, one in New York City and one in Erie, PA. I'm not sure which one this is.


Scott # RB11b

Great 3-D cube with initials ALC, one on each face of the cube.


Scott # RB11b


Scott # RB11b

Bottom margin plate block of 4, plate 3 mirror imaged. Full gum never hinged. Ex-Cleland.


Scott # RB11b

Split cancel mispositioned across stamps.


Scott # RB11b

American Eye Salve Co.


Scott # RB11b

'HOUSE-HOLD MEDICINES'


Scott # RB11b


Scott # RB11b


Scott # RB11b

Very unusual handstamp with 'NOT(?) FOR NEW ENGLAND' in wording.


Scott # RB11b

Two 1-cent proprietary revenue stamps used illegally as postage on an 1899 Spanish American War patriotic cover.


Scott # RB11b

Extremely rare cancel. Manufacturer of Father Arent's Rheumatic Plaster.


Scott # RB11c

Nice inverted cancel.


Scott # RB11c

Nice top margin copy.


Scott # RB11c


Scott # RB11d

Very scarce and undervalued in Scott. The population of known examples is in single digits.


Scott # RB12a


Scott # RB12a


Scott # RB12a

Doubly scarce: an illegal use of a proprietary stamp as postage on a foreign exchange document, along with German revenue stamps affixed to the reverse. Combination usages of U.S. and non-U.S. revenue stamps on the same document from this era are exceptionally rare.


Scott # RB12a

Nominally illegal use of a proprietary stamp as a documentary on a check.


Scott # RB12a


Scott # RB12a

Large bold typeset printed cancel.


Scott # RB12b


Scott # RB12b


Scott # RB12b


Scott # RB12b

Cancel is double struck.


Scott # RB12b

Still on original container lid.


Scott # RB12b

Bottom half of a beautiful large-format druggist fancy cancel on a horizontal pair. I would love to see a complete version of the cancel.


Scott # RB12b


Scott # RB12b

Very unusual, possibly an improper/illegal documentary use? 'EJH Dec'd (deceased?)'.


Scott # RB12b


Scott # RB13a


Scott # RB13a

Top plate number block of 10, plate 7. Precanceled with full gum. Ex-Cleland.


Scott # RB13a


Scott # RB13b


Scott # RB13b

Horizontal pair.


Scott # RB13b

Shield cancel with script E & B. Notice how the dates in the cancel cover multiple years rather than being a specific date. Unusual.


Scott # RB13b

Unusual printed signature cancel, some of the lettering indeterminate. Second initial could be C, G, or E. Bottom margin imprint partially visible.


Scott # RB13b

Manufacturers of 'Rye and Rock' proprietary medicine, which consisted of large sugar crystals dissolved in rye whiskey. These are fairly common cancels on the 2nd issue proprietary stamps, but these are interesting in that they show that the sheets were run through the printing press applying the cancels twice, at odd angles.


Scott # RB13b

Manufacturers of 'Rye and Rock' proprietary medicine, which consisted of large sugar crystals dissolved in rye whiskey. These are fairly common cancels on the 2nd issue proprietary stamps, but these are interesting in that they show that the sheets were run through the printing press applying the cancels twice, at odd angles.


Scott # RB13c

Horizontal pair.


Scott # RB13c


Scott # RB14a


Scott # RB14a


Scott # RB14a


Scott # RB14a

What appears to be a meticulous little manusacript cancel is actually a printed or handstamped cancel, as I have now seen identical versions in different ink colors, all with the exact same strokes, which would not be the case on a true handwrtten cancel. Unsure of exact attribution... P?rley Jeff**s.


Scott # RB14b


Scott # RB14b


Scott # RB14b

Can't nail down the company. Morley & Co., Morley & Sons, or something else.


Scott # RB14b

Very unusual. Virtually all examples of RB14b I have seen have a blue or green paper color, whereas this example does not. Color changeling perhaps?


Scott # RB14b

Unusual in that the overwhelming majority of proprietary cancels are either handstamped or printed.


Scott # RB14b

JG&L stencil without the month and day slug in the center.


Scott # RB14b

Interesting and scarce 4-line cancel. The grayness of the ink as well as the edges initially caused me to believe it a counterfeit cancel, but per Mike Morrissey, it matches an example in his collection, and he believes it legitimate.


Scott # RB15b


Scott # RB15b

Full OG. Absoolutely gorgeous!


Scott # RB15b


Scott # RB15b


Scott # RB15b


Scott # RB15b


Scott # RB15b

Ornate handstamp cancel. Bruno Grosche & Co. was the manufacturer of a wood-preserving paint.


Scott # RB15b

Bottom plate number strip of 3, plate 3 mirror imaged. Ex-Cleland. Pictured in the Durland Catalog.


Scott # RB15b

Patent medicine.


Scott # RB15b


Scott # RB15b

Precanceled block of 4 with full original gum.


Scott # RB15b


Scott # RB15b

Large format multi-line handstamp cancel.


Scott # RB15b


Scott # RB15b

Makers of 'Dr. Willhoft's Anti-Periodic or Fever and Ague Tonic'.


Scott # RB15b

Hard to tell the makeup of this cancel or its proper orientation.


Scott # RB15b


Scott # RB15c


Scott # RB15c

2009 APEX certificate. Purchased as a reference fake, a very crude attempt at faking roulettes. The only saving grace is the blue script handstamp cancel.


Scott # RB15c


Scott # RB15c

Faked roulettes. You can see the indents of the original perforations down the right side.


Scott # RB16a


Scott # RB16b


Scott # RB16b


Scott # RB16b


Scott # RB16c

2008 Philatelic Foundation certificate. Signed by George Sloane and John A. Fox.


Scott # RB17a

Chemists.


Scott # RB17b


Scott # RB17b

Very scarce printed cancel, unattributed.


Scott # RB17c

2011 Philatelic Foundation certificate. Horizontal pair. One of only 8 multiples reported.


Scott # RB18b


Scott # RB18b

Very unusual maltese cross cancel inscribed 'VERITAS'.


Scott # RB18c

2008 Philatelic Foundation certificate.


Scott # RB18c

2009 APEX certificate. Purchased as a reference fake, this has got to be the most crude attempt at forging roulettes I have ever seen. The edges are crooked!


Scott # RB19b

2007 Philatelic Foundation certificate. Ex-Scarsdale.


Scott # RB20


Scott # RB20

Privately perforated, attributed to the company J.D. Bartlett.


Scott # RB20

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.


Scott # RB20


Scott # RB21

Petite manuscript cancel positioned tidily inside the circular frame and above the battleship.


Scott # RB21

Illegal/improper usage of 1/4 cent battleship proprietary revenue stamp as postage.


Scott # RB21

A colorfully printed envelope of perfume powder with RB21 affixed, with 'S.P.H. 1899' (Standard Perfume House) straight line cancel.


Scott # RB21

1/4-cent proprietary battleship revenue stamp still on its original sachet envelope.


Scott # RB21

Horizontal pair of quarter-cent proprietary battleships, used improperly to make the half-cent component of a 2.5-cent rate on a fire insurance policy. Despite Hartford being a fairly large company, they must have run out of the half-cent documentary battleships.


Scott # RB22

Plate block of 9, no gum.


Scott # RB22

Top inscription block of nine, no gum.


Scott # RB22

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.


Scott # RB23

Three proprietary battleship revenue stamps (Scott # RB20, RB21, and RB23) used improperly as documentaries, along with Scott #R154, 1-cent Franklin provisional overprint, paying the 2 cents tax on an August 1898 check from Eugene, Oregon. A very coloful combination of stamps, with the 3 proprietary battleship revenues adding up to the missing 1 cent in total.


Scott # RB23a

Vertical strip of four, imperforate between.


Scott # RB23p

5/8-cent battleship Proprietary revenue stamp still affixed to the back of an ornately printed envelope of 'Oakley's Florabel Sachet'.


Scott # RB24

1-cent battleship proprietary revenue stamp used illegally as postage.


Scott # RB24

Full gum block of four.


Scott # RB24

Plate number strip of 6.


Scott # RB24

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.


Scott # RB24

1-cent proprietary battleship revenue stamp used illegally as a documentary, along with an R155 2-cent provisional overprint, paying 3 cents tax on an attractive 1898 insurance policy premium receipt.


Scott # RB24

French Champagne producer.


Scott # RB24p

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.


Scott # RB26p

Block of 4.


Scott # RB26p

Mint never hinged full gum block of four. Catalogue value shown is for a hinged block of four. Scott does not price NH revenues.


Scott # RB27

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.


Scott # RB27

2-cent Proprietary battleship revenue used illegally as postage on an 1898 RPO cover.


Scott # RB27

An interesting group of 3 checks from the same company, all with illegal uses of proprietaries as documentaries, one with multi-line handstamp cancel, one with manuscript cancel, and one with mixed handstamp and manuscript cancel.


Scott # RB27

2-cent Proprietary battleship used improperaly as a documentary on a bank check, caught by the receiving bank when deposited and a precanceled 2-cent Documentary battleship affixed over the original. See matching bank cancel on the reverse.


Scott # RB27

2-cent Proprietary battleship revenue stamp used illegally as postage on an 1899 Spanish American War patriotic cover.


Scott # RB27

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.


Scott # RB27

2-cent proprietary battleship revenue used improperly on a July 1898 check. 2009 APEX certificate.


Scott # RB27p

Not only a first day of tax usage, which are highly sought after, but also an illegal/improper usage, with RB27 2-cent proprietary battleship used instead of a documentary. A double whammy!


Scott # RB28

Full gum hinged block of four.


Scott # RB28

Line block of 4 used illegally as documentary stamps on an 1899 marriage license. Same document as the one shown on this page, also an illegal usage from the same county, dated 8 days earlier. Each document contributes to the validity of the other. Additionally, this is the same pastor and location as this improper proprietary usage I subsequently acquired.


Scott # RB28

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.


Scott # RB28p

Full gum hinged block of four.


Scott # RB30

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.


Scott # RB31p

Block of 4 with full gum never hinged. Extremely scarce. Catalog value shown is for hinged; no pricing is given for never hinged.


Scott # RB45

Vertical strip of 4 of RB45 (or RB33, no way to be certain), used improperly as documentaries, on a bill of lading.


Scott # RB45

Full gum mint never hinged block of 4 of the Scott-listed double impression ('kiss impression' technically). You can see a faint magenta cancel at the right edge of the right 2 stamps, so presumably these were precanceled.


Scott # RB56

Full gum never hinged block of four.


Scott # RB57

Full gum block of four, two stamps hinged and two never hinged.


Scott # RB59

Full gum block of four, two stamps hinged and two stamps never hinged.


Scott # RB63

Full gum block of four, two stamps hinged and two never hinged.


Scott # RB65

1-cent proprietary revenue used illegally as postage on cover, used in-period.


Scott # RB65

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.


Scott # RB67


Scott # RB67

Reconstructed block of 4 (two horizontal pairs) double impression. Only listed as mint in Scott, no listing for used. Value shown is for 4 singles.


Scott # RB70

Full gum hinged block of four. Attractive, but thinned.


Scott # RB71

Mint full gum block of 40, with creases and heavy hinge reinforcement. By far the largest known multiple (the largest block in the Curtis Census are several blocks of six).


Scott # RB72

Full gum hinged block of four.


Scott # RB73

Hinged block of four.


Scott # RC20

Complete strip of four, with the bottom stamp being a double transfer. This is one of the most dramatic 20th century double transfers, with doubling throughout the entire design; lettering, scrollwork, portrait, frame, and ornaments.


Scott # RC20

Major double transfer, cut cancel.


Scott # RC20

Major double transfer. Faint cut cancel.


Scott # RC20a

Orange serial numbers. Complete strip of 4 (unlisted in Scott) with the bottom stamp being the double transfer.


Scott # RD1

Infinitely more scarce than the nominal used catalogue value would imply, examples of Scott # RD1 on document are virtually impossible to find. Very rare.


Scott # RD1

Infinitely more scarce than the nominal used catalogue value would imply, examples of Scott # RD1 on document are virtually impossible to find. Very rare.


Scott # RD3


Scott # RD23a

Serial number 4, from the first sheet of RD23a, and also the first double transfer position of RD23a.


Scott # RD64


Scott # RD86var

Mentioned in a footnote following #RD91 in the Scott Catalogue, this is an unfinished imperforate with complete receipt tab.


Scott # RD88

A very scarce stamp. It catalogs $125 with a perfin cancel, $450 with cut cancel, and $1,750 with nondestructive cancel. The stamp has staple holes at center, but is otherwise quite attractive.


Scott # RD116

A very scarce stamp. It catalogs $900 with a perfin cancel, $1,100 with a cut cancel, and $2,250 with a non-destructive cancel. Even with the slight divot out at the top it's worth quite a bit.


Scott # RE4


Scott # RE7

Mint NH right margin block of 20. Catalog value shown is for 20 singles.


Scott # RE9

Mint NH block of 4. Catalog value shown is for 4 singles.


Scott # RE15

Lower left corner margin block of 4. Catalog value shown is for 4 singles.


Scott # RE15

Lower-left bottom margin strip of 5 with inventory control number stamped in margin. Catalog value shown is for 5 singles.


Scott # RE15

Top margin block of 4 with a red inventory control number stamped in the margin. Catalog value shown is for 4 singles.


Scott # RE15

Top margin block of 4 with inventory control number stamped in red. Catal value shown is for 4 singles.


Scott # RE15

Plate number margin imprint capture, plate # 332. Plate number singles on Wine revenue stamps are extremely scarce.


Scott # RE15a

Lovely example of the double impression. All examples I have found images of have this exact same cancel and date.


Scott # RE15a


Scott # RE15a

Right margin example of this double impression. All known examples have the same manuscript cancel.


Scott # RE20

Block of 4 with full gum, never hinged, with precancel 'DIST HAWAII COLLR. INT. REV.'


Scott # RE29

Mint NH block of 5. Catalog value shown is for 5 singles.


Scott # RE30

Unused lower left corner margin block of 4. Catalog value shown is for 4 singles.


Scott # RE30

Very scarce plate number 413 single. The catalog value listed is from Durland. Undervalued in my opinion.


Scott # RE33

Unused block of 10. Catalog value shown is for 10 singles.


Scott # RE34

Three different unused blocks of 10, each showing a different color shade. Catalog value shown is for 30 singles.


Scott # RE34

Unused block of 10 with margin imprint capture at bottom. Very scarce on wine stamps. Catalog value shown is for 10 singles.


Scott # RE36

Unused block of 50 (half sheet). Catalog value shown is for 50 singles.


Scott # RE37

Two unused blocks of 10, each showing a different color shade. Catalog value shown is for 20 singles.


Scott # RE38

Unused block of 10. Catalog value shown is for 10 singles.


Scott # RE40

Unused block of 50 (half sheet). Catalog value shown is for 50 singles.


Scott # RE42

Unused block of 30. Catalog value shown is for 30 singles.


Scott # RE43

Four blocks of 10 of the 1916 issue, each showing a different color shade. The block of 6 on top of them is the 1933 issue (rouletted 7) contrasting the brighter paper of the later issue. Catalog value shown is for singles.


Scott # RE44

Unused block of 20. Catalog value shown is for 20 singles.


Scott # RE46

Unused block of 30. Catalog value shown is for 30 singles.


Scott # RE47

Unused block of 50, quite scarce. Catalog value shown is for 50 singles.


Scott # RE50

Unused block of 10. Catalog value shown is for 10 singles.


Scott # RE51

Unused, but severely toned, block of 10. Catalog value shown is for 10 singles.


Scott # RE52

Three unused blocks of 10, each showing a different color shade. Catalog value shown is for 30 singles.


Scott # RE52

Left margin imprint capture. Very scarce on wine stamps.


Scott # RE53

Unused center line block of 4.


Scott # RE54

Unused, but heavily toned block of 8.


Scott # RE55

Unused block of 4.


Scott # RE56

A scarce 'built-up' example, showing 4 $2 stamps added to the tab, paying a total of $28 in tax. Build-ups are footnoted in Scott.


Scott # RE70


Scott # RE110a

Block of 4 imperforate horizontally.


Scott # RE132

One of the key values to a wine revenue stamp collection. Extremely scarce.


Scott # RE146

Mint block of 45. Catalog value shown is for 45 singles.


Scott # RE147

Unused block of 4. Ink void in lower left stamp creates 'DOILAR' variety.


Scott # RE147

Unusual secondary kiss double impression of the denomination lines.


Scott # RE150

Unused vertical striip of 4. Catalog value shown is for 4 singles.


Scott # RE157

Unused block of 4. Catalog value shown is for 4 singles.


Scott # RE196a

Misspelled 'DOLLLAR' variety.


Scott # RE198

Unused vertical strip of 3, type II (larger letters, circular 5).


Scott # RE198b

Type I (larger letters, oval 5).


Scott # 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.


Scott # RF1

2-cent Playing Cards used improperly on an 1899 bank check. All known examples are from this company.


Scott # RF26

Interesting miscut line pair still on card packaging.


Scott # RG1

Silver Tax Form 2 indicating no profit on the transaction, and thus no tax due, yet 1 cent was required to be paid and a 1-cent silver tax stamp was affixed, in order to process the form. Unusual.


Scott # RG2

Never hinged block of four.


Scott # RG4

Never hinged block of four.


Scott # RG5

Never hinged block of four.


Scott # RG6

Never hinged block of four.


Scott # RG7

Never hinged block of four.


Scott # RG11

Bottom margin plate block of 4. Catalog value is from the 2016 Durland catalog.


Scott # RG22

Now listed in Scott but unvalued, the first legitimate example known of the major double transfer on RG22 (a second example has now been confirmed as of late 2023). Catalogue value shown is that of the normal RG22.


Scott # RG79

1958 memorandum of transfer of an interest in silver bullion with numerous silver tax stamps (RG63, RG65, RG67, RG70, RG124, and RG79) paying the 50% tax on profits. Quite scarce, not just for the RG79 ($60 denomination which constitutes $750 catalog value) but also the RG63 (8c denomination) which is not valued used in Scott. Because the tax rate was so high, low-denomination values are not frequently found on document.


Scott # RJ7

Set of high-denomination tobacco sale tax stamps: $1, $2, $5, $10, and $10, in used blocks of four.


Scott # RJ9

Single RJ9 along with RJ4, RJ3, and a horizontal strip of RJ1, paying $6.19 tax on a 1935 memorandum of sale for 610 pounds of tobacco. Very scarce on document.


Scott # RJ9

Horizontal pair of RJ9, along with two pairs of RJ7, a vertical pair of RJ3, and a block 6, strip of 3, and single of RJ2, paying $14.30 tax on a 1935 memorandum of sale of 715 pounds of tobacco. Very scarce on document.


Scott # RJ10

Vertical pair, along with an additional single RJ10, an RJ9, RJ7, RJ6, two RJ4, and an RJ1 block of four on a memorandum for the sale of 1444 pounds of tobacco. Very scarce on document.


Scott # RJ10

Vertical pair, along with an additional single RJ9, RJ8, RJ5, a horizontal pair of RJ3, and a single RJ1, paying $27.36 on a 1934 memorandum for the sale of 676 pounds of tobacco. Very scarce on document.


Scott # RJA33

Top margin plate block of 8. Plate block catalog value is from 2016 Durland catalog.


Scott # RJA34

Top margin plate block of 8. Catalog value is from 2016 Durland catalog.


Scott # RJA39

Top margin plate block of 6. Catalog value is from the 2016 Durland Catalog.


Scott # RJM4


Scott # RJM5


Scott # RJM6


Scott # RJM7


Scott # RJM8


Scott # RK1

Vertical pair.


Scott # RK15

Vertical pair.


Scott # RK16

Corner margin copy that is imperforate at top and right.


Scott # RK16

Interesting cancel indicating the stamp was used in Funchal, the largest city in Portuguese Madeira.


Scott # RK17


Scott # RK17


Scott # RK17

U.S. $2 Consular Service Fee and Polish revenue stamps used on the same document (affadavit?).


Scott # RK18

Imperforate margin imprint capture at right.


Scott # RK18

Imperforate margin imprint capture at right.


Scott # RK19a

Precanceled diagonal bisect on piece.


Scott # RK20


Scott # RK21


Scott # RK21a


Scott # RK22


Scott # RK23

Nice bold boxed cancel and embossed seal.


Scott # RK23


Scott # RK26

One of the key values in the consular service fee series.


Scott # RK27


Scott # RK29

Invoice for shipment of tapioca flour.


Scott # RK31


Scott # RK31


Scott # RK38


Scott # RK38

Superb centering for the type.


Scott # RK39


Scott # RK40

Excellent margins for the type.


Scott # RL1

Margin plate number imprint capture.


Scott # RL1

Misperf from the lower-left corner of a sheet. These were printed in sheets of 50 (5 rows of 10) with a tab margin at left. This stamp shows part of the left margin tab and has no rouletting at bottom, indicating it is a bottom margin example.


Scott # RL5

Plate number imprint capture. Plate #2014. Catalogue value shown is from the 2020 Durland Plate Number Catalogue.


Scott # RNFAC

G-type facsimile at center.


Scott # RNFAC

Type G facsimile imprint.


Scott # RNFAC

Facsimile imprint of the state seal of Pennsylvania on a check from C. G. Barndt & Son, dealers in 'Grain, Flour, Mill Feed, Coal, Hay, Lime, &c.'


Scott # RNFAC

Beautiful facsimile at center.


Scott # RNFAC

Lovely blue and yellow draft payable by Alexander Stephens, previously Vice President of the Confederacy, with trademark facsimile imprint. Very interesting terms printed on the draft: 'The Dickson Fertilizer Company will pay 15c per pound for Cotton (basis of New York Middling,) delivered at the Warehouse of the Acceptor in AUGUSTA, to cover amount of Draft, leaving it optional with the Planter at its maturity to pay Cash, or sell us the Cotton.'


Scott # RNA11

Very scarce full 'tapeworm' (most found are only the left column with the bank names and revenue imprints) in excellent condition for the type.


Scott # RNB1


Scott # RNB1

1868 draft, with the drawee being the National Bank of Redemption in Boston, Mass.


Scott # RNB1

Generic sight draft shown in Castenholz as an 'Inland Exchange' but with a large 'Louisville KY' printed at top center. Used in Paris, TN.


Scott # RNB1


Scott # RNB1

Wonderful multicolor design with several vignettes on the account of the West Philadelphia Passenger Railway Company.


Scott # RNB1


Scott # RNB1


Scott # RNB1


Scott # RNB1

Imprint positioned at right. There was supposed to be a 'GERMANIA BANK' paste-up strip over Manufacturers National Bank, but on most examples the strip has come off.


Scott # RNB1


Scott # RNB1

Beautiful patriotic vignette and bicolored printing.


Scott # RNB1

Considerably more scarce than the G type that is most frequently seen on these drafts.


Scott # RNB1

Beautiful orange and green bank draft depicting a bank's counter with weighing scale.


Scott # RNB1


Scott # RNB1


Scott # RNB1

Printed on translucent parchment/onion skin. Draft drawn on account of the Connecticut River Banking Co.


Scott # RNB1

Printed in black, red, green, and brown, with reflective gold ink used for the frame and banner borders. Account of the Travelers Insurance Co.


Scott # RNB1


Scott # RNB1

Lovely ornate violet and orange design.


Scott # RNB1

Lovely violet and green design on the account of the Lochiel Iron Co.


Scott # RNB1

Account of Pupke, Reid & Co. Brown/tan underprinting with GLOBE MILLS logo at center.


Scott # RNB1

Account of The Soldiers Business, Messenger and Dispatch Co. Ornate sidebar and underprinting.


Scott # RNB1

Beautiful purple and green sight draft with two ship vignettes.


Scott # RNB2

Interesting 'per pro' handstamp above signature, meaning 'by delegtation to' or 'on behalf of'.


Scott # RNB2

Check from the very company that printed the tax stamps on these checks (American Phototype Co.), payable to the IRS for $1,000 for 'I.R. stamps.'


Scott # RNB3


Scott # RNB3


Scott # RNB4


Scott # RNB5

Imprint is in bronze metallic ink.


Scott # RNB5

Imprint is in bronze metallic ink.


Scott # RNB6


Scott # RNB6


Scott # RNB6

Manuscript changed from 'American Exchange National Bank'.


Scott # RNB6


Scott # RNB10

Account of Porter & Higby.


Scott # RNB10


Scott # RNB11

Account of Joseph C. Stewart.


Scott # RNB13


Scott # RNB13

Unusual greenish-brown color caused by environmental exposure and/or unstable violet ink.


Scott # RNB13a


Scott # RNB17


Scott # RNB17c

Account of the Gould & Curry Silver Mining Company.


Scott # RNB20

Receipt from James, Kent, Santee & Co. 'Importers and Wholesale Dealers in Dry Goods.'


Scott # RNB20

Wholesale dealer in boots and shoes.


Scott # RNB20

Previously unreported receipt. Wholesale booksellers & stationers. Interesting partial green overprint at lower left, as well as a dateline beneath the receipt. It appears this may have been part of a larger document.


Scott # RNB20a


Scott # RNB24


Scott # RNC1


Scott # RNC1


Scott # RNC1


Scott # RNC1

Two attractive vignettes.


Scott # RNC1

Beautiful railroad piece printed in orange.


Scott # RNC1

Lovely contrasting red and green design.


Scott # RNC1

Printed on thin parchment. Attractive vignette of female laborer at left and bull's head at bottom center.


Scott # RNC1


Scott # RNC1


Scott # RNC1


Scott # RNC1


Scott # RNC1

Lovely brown and lilac design.


Scott # RNC5


Scott # RNC13


Scott # RNC17

Generic receipt.


Scott # RNC19a


Scott # RNC22


Scott # RND1

1872 draft, with the drawee bank being the Merchants Bank of Canada in Montreal, payable in gold coins.


Scott # RND1

Account of the Pleasant Valley Wine Co. The medallions at top center are printed in gold foil.


Scott # RND1

Draft from Chas. F. Ruggles, dealer in pine lands, logs, & lumber.


Scott # RND9

Vignette of miner and his dog on a draft payable in gold.


Scott # RNE4

Account of the Atlantic Mutual Fire and Marine Insurance Company. Very ornate check protector.


Scott # RNE4

Lovely contrasting violet and green color combination.


Scott # RNE4

Account of E. J. Collins. Design printed entirely in metallic gold ink, including the seal of the city of Newton at left.


Scott # RNF1


Scott # RNF1


Scott # RNF1

Account of Coates Brothers. Very attractive antique 'embossed' underprinting design in green.


Scott # RNG1


Scott # RNG1

Ornate two-color sight draft with the drawee being the Upper Lehigh Coal Co.


Scott # RNG1

Four different engraved vignettes.


Scott # RNG1

Payment voucher from the Pennsylvania and New York Canal and Rail Road Company, to the Lehigh Valley Rail Road Company, via the Girard National Bank.


Scott # RNG1


Scott # RNG1

The word GOLD is printed in gold metallic ink.


Scott # RNG1

Account of the American Gas Machine Manufacturing Co.


Scott # RNG1

Account of Partridge & Smith, Commission Merchants.


Scott # RNG1

Account of Samisch & Goldmann, Steam Printers and Wood Engravers.


Scott # RNG1

Account of Gay & Quinby, Grain Commission Merchants. Vibrant pink and green color.


Scott # RNG1

Draft, drawee is Marine & Fire Ins. Co., Springfield, Illinois.


Scott # RNG1


Scott # RNG1


Scott # RNG1


Scott # RNG1


Scott # RNG1

Account of the Hecla Consolidated Mining Company. Indian vignette at left.


Scott # RNG1

Drawee combination manuscript and printed red; serial number printed in blue.


Scott # RNG1

Printed on dark blue paper.


Scott # RNG1

Account of the McCormick Harvesting Machine Co.


Scott # RNG1

Changed via violet handstamp from original GERMAN NATIONAL BANK.


Scott # RNG1

Account of W.A. Lowell & Co., Dealers in Hardware, Cutlery, Stoves, Tinware and Furnaces, House Furnishing Goods. Revenue imprint shifted to the right instead of being printed at center, in order to not overlay the attractive vignette underprint.


Scott # RNG1

Account of Emory Johnson, Manufacturer of Cotton Twines, Neptune Twine Mills. Not sure if it was printed in 2 colors or hand tinted. Small documents (checks, receipts, notes, etc.) printed in more than one color of ink are very unusual, as most companies would not have gone to the additional expense.


Scott # RNG1


Scott # RNG1

Three versions of a uniquely engraved fish vignette from the account of John Elsey, a fish dealer. You can see variances both in color and in the position of the revenue imprint with respect to the vignette. Of special interest is the unique fish-shaped check protector used over the dollar amounts.


Scott # RNG1

Draft with bold vignette, printed on pink paper.


Scott # RNG1

Account of C. W. Henderson. Beautiful design printed entirely in metallic gold ink, including large vignette of a dog at left.


Scott # RNG1

Account of Rubelman & Co., hardware dealer. Attractive green underprinting.


Scott # RNG1

Beautiful draft with a stark black & yellow design.


Scott # RNG1

Account of the Bridgeport Gas Light Company. Entire check, other than the revenue imprint and the blue serial number, is printed in metallic gold ink.


Scott # RNG1a

Account of John I. Chambers, Wholesale and Reatil Dealer in all Kinds of Lumber.


Scott # RNG1b


Scott # RNG1s

Unused specimen. Note the 'INVALID FOR ACTUAL USE' printed in orange below the revenue imprint, as well as the 'Corlies, Macy & Co.' imprint in blue.


Scott # RNG1s

Unused specimen. Note the 'INVALID FOR ACTUAL USE' printed in orange below the revenue imprint, as well as the 'Corlies, Macy & Co.' imprint in green.


Scott # RNG1s

Unused specimen. Note the 'INVALID FOR ACTUAL USE' printed in orange below the revenue imprint, as well as the 'Corlies, Macy & Co.' imprint in green.


Scott # RNG1s

Unused specimen. Note the 'INVALID FOR ACTUAL USE' printed in orange below the revenue imprint, as well as the 'Corlies, Macy & Co.' imprint in red.


Scott # RNG3


Scott # RNG3

Printed in metallic bronze ink.


Scott # RNH3


Scott # RNH3

Very stark monochrome appearance, as if the entire document was printed in black, but the revenue imprint is actually a very dark brown, much darker than usually seen.


Scott # RNH3b

Double impression of RN imprint. With letter of authenticity from Eric Jackson.


Scott # RNI1

On the account of the 'Office of the Lehigh Zinc Company'.


Scott # RNI2


Scott # RNJ4

Attractive two-color check with vignettes on the account of the 'Office of the Barclay Coal Company'.


Scott # RNJ4

Beautiful two-color check from the account of the West Philadelphia Passenger Railway Company.


Scott # RNJ4

Account of the Western Land Association of Minnesota. Maritime vignette at upper left. Beautiful green underprinting of the city harbor map of Duluth, Minnesota. Very scarce.


Scott # RNJ5


Scott # RNJ5

Account of H. F. Bigler & Co., hardware dealer. Printed in blue and metallic gold; paper features large format watermark of the merchant across the memo/signature area.


Scott # RNK4


Scott # RNK5


Scott # RNK5


Scott # RNK6


Scott # RNK6


Scott # RNL5

Ornate oversized check with brown and grey printing.


Scott # RNM2

Account of The Sharps Rifle Co, with beautiful background vignette of crossed rifles.


Scott # RNN3a

Beautiful hammered embossed cancel on a fairly scarce check with the revenue imprint printed on the reverse.


Scott # RNO2


Scott # RNP5

Attractive and ornate $1,000 bond from The Cleveland, Columbus, Cincinnati & Indianapolis Railway.


Scott # RNP5


Scott # RNP5

Railroad scrip taxed as drafts.


Scott # RNP5

Extremely rare document, with only 2-3 examples known. Pawn tickets, like baggage tickets, railway passes, steamship passes, etc., where extremely ephemeral. Once the immediate task at hand was completed, there was no reason to retain the document any longer, so virtually none were saved... unlike financial transactional documents (e.g., checks, deeds, stock certificates) or legal documents, where medium- to long-term filing and storage was required, so more survived.


Scott # RNT2

Otherwise common railroad bond, but very low serial number (#7) out of approximately 20,000 printed. More importantly, the imprinted revenues were just haphazardly positioned, which was fixed at some point before serial number 128, and then aligned from that point onward. See secondary image for the normal positioning.


Scott # RNT4

Stock certificate from the Panama Rail Road Co.


Scott # RNT4


Scott # RNU1

Unissued stock certificate from The Chicago & South Western Railway Co.


Scott # RNU1

Stock certificate from the Panama Rail Road Co.


Scott # RNU1

Unissued stock certificate.


Scott # RNU1

Preferred stock certificate.


Scott # RNU1

Capital stock certificate.


Scott # RNU1

Stock certificate.


Scott # RNU1

Stock certificate.


Scott # RNU1

Stock certificate, signed by William Mahone as president, former Confederate general.


Scott # RNU1

Stock certificate.


Scott # RNU1

Stock certificate.


Scott # RNU2

Stock certificate.


Scott # RNV4

Railroad bond.


Scott # RNV4

Large insurance policy.


Scott # RNV4

Bond certificate.


Scott # RNV4

Dry goods merchant. Entry of merchandise ledger.


Scott # RNV6

Large life insurance policy. Most examples have repaired tears, like this one does.


Scott # RNW2

Three revenue imprints on this large railroad bond from The Flint and Pere Marquette Railway Co. RN-W2 and an imprint of RN-P5 on the front, and an additional imprint of RN-P5 on the back.


Scott # RNW2

$1,000 mortgage bond from The Cincinnati, Lafayette and Chicago Railroad.


Scott # RNX1

Half of a passenger ticket (the design was printed across both halves of the ticket, thus destroyed when the ticket was presented as proof of payment).


Scott # RNX5

Postal Telegraph Cable Co. form.


Scott # RNX7

Revenue imprint shifted to upper right.


Scott # RNX7


Scott # RNX7

Unusual item, with a 2-cent battleship documentary also affixed, either paying a secondary transaction or the clerk did not see the RN imprint. The reverse is blank.


Scott # RNX7

Wonderful mining scene vignette.


Scott # RNX7


Scott # RNX7


Scott # RNX7

Revenue imprint at left so as to not overlap Type G facsimile imprint at center.


Scott # RNX7

Vignette of the battleship Iowa.


Scott # RNX7

Ornately engraved check from the Buckley & Douglas Lumber Co., 'Manufacturers of Lumber, Lath, Shingles & Salt,' Cityscape at left shows layout of factory grounds.


Scott # RNX7

Account of Cephas M. Lewis, Commission Merchant. Train vignette. Printed in metallic gold/bronze ink.


Scott # RNX7

Majestic vignette and great font usage.


Scott # RNX7


Scott # RNX7

Very intricate blue security underprinting.


Scott # RNX7a

Account of the Dobler Brewing Co. All-over advertising imprint in yellow on front, so revenue imprint was intentionally printed on the back of the check.


Scott # RO115a

Originally sold as the ultramarine (Scott #RO115u) but subsequently received a negative opinion from the Philatelic Foundation (cert #593504) stating that the stamps are actually the 'old paper'. Interestingly, while the base catalogue value of the old paper is MUCH lower than the ultramarine ($7.75 vs. $950), when it comes to these illegal usages from the company, the ultramarine are infinitely more common than the old paper. I have only been able to uncover 1 other example of the old paper used in this manner.


Scott # RO135

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.


Scott # RO157a

Scott # RO157a, proprietary match stamp from D. M. Richardson, used illegally/improperly as a documentary on an 1867 handwritten receipt. Very scarce. Ex-Morrissey.


Scott # RS193b

Pair with double transfer in bottom label of left stamp.


Scott # RU4a

5-cent Andrew Dougherty proprietary playing card stamp used improperly as a documentary on an 1869 one-day promissory note, tied by manuscript cancel in the same hand that wrote the note. The manuscript cancel is 'TK AP 6 1869', the unusual month abbreviation matching that used at upper right. 5 cents was the correct tax rate for this transaction. Very rare use.


Scott # RVB1

USPS presentation folder given to honored guests at First Day ceremony. Contains complete sheets of 10 of the RVB1 and RVB2 boating stamps. Catalogue value is for a plate block of 4 plus 6 singles of each stamp. Note that the 2 sheets are not only matching serial numbers, but also very low 2-digit serial numbers. These sheets would have been the 10th sheets of each stamp off the press.


Scott # RVB2

First day of issue cancel on license.


Scott # RVT2

$1 trailer permit stamp used on a license for the Grand Canyon National Park. Fairly scarce.


Scott # TA236b

Spectacular double impression.


Scott # W33

Mint NH complete pane of 10 of the 90-cent Ohio Wine and Mixed Beverage tax stamp, issued in 1965. Catalog value shown is for 10 singles.

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