U.S. Revenue Stamps Used on Document/Piece

Number of items in collection: 865

In many cases, the only thing that gives a revenue stamp's cancel any context is to find one still on its original document. There are whole specialties devoted to revenues on document, the tax rates being paid and when and where they were used.

Click on any thumbnail below to pop up a window with more information and a zoomable high-resolution image.

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 # 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

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 # 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 # 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

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

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 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

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 # 75

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. 1978 APEX certificate.

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

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

Block of 3 5-cent Thomas Jefferson (Scott #76) 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 # 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 # 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 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 # 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 # 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 # 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 # 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 # 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 # 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 # 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

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 # 267a

Postage illegally used as revenue.

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 # 273

Rare provisional overprint, similar to Scott R156-158, but smaller format, on a marriage certificate from Huron County, Michigan. This is the second such document reported. 2018 Philatelic Foundation certificate.

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 # 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 # 286

Illegal usage of postage stamp as a revenue on document.

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 # 290

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

Scott # 295

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 # 549

Great illegal use of Pilgrim Tercentenary commemoratives as revenue stamps.

Scott # 701

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

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 # 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 # 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 # R1b

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

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

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

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

Scott # R1c

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

Scott # R2c

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

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 # R3c

Partial margin imprint capture with a gorgeous stencil cancel.

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

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

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 # 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

Scarce legitimate 1-cent rate on document.

Scott # R5a

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

Scott # R5a

Ship chandlers (merchant in ship equipment and supplies).

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

Early matching usage (EMU).

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). It is on a piece of a Wells Fargo document, with a California state revenue.

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

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

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

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

Scott # R6b

EMU (early matched usage).

Scott # R6b

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

Very early EMU.

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

Oil cloth manufacturer. Nice rimless circular handstamp cancel.

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

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

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

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

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

Scott # R6c

Nice EMU.

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

Blue shield cancel on bank draft.

Scott # R6c

Nice margin imprint capture.

Scott # R6c

Dealers in cotton and tobacco. Early matching usage.

Scott # R6c

Very thin, translucent paper, almost like an onionskin.

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

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

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

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

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

Scott # R6c

Early matching usage.

Scott # R6c

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

Scott # R6c

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

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 # R6e

Ex-Cunliffe.

Scott # R6f

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

Scott # R6f

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

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. The only reported example.

Scott # R8c

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

Scott # R8c

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

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

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

Scott # R9a

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

Scott # R9b

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

Scott # R9c

Attractive framed ship vignette.

Scott # R9c

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

Scott # R9c

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

Commission merchants.

Scott # R10c

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

Scott # R11c

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

Scott # R12c

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

Scott # R12c

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

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 # 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 # R15c

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

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

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

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

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

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

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

Scott # R15c

Scarce railroad.

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

Nice margin imprint capture.

Scott # R15c

Receipt for locomotive engine cylinders.

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

Cracker baker.

Scott # R15c

Tea merchant.

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

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

Scott # R15c

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

Scott # R15c

Interesting 'PAID' handstamp with the date contained within.

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

'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

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

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

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

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

Freight receipt from New York Central Railroad.

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. Gorgeous!

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

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

Insurance agent.

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

College membership certificate.

Scott # R15c

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

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 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 # R15f

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

Scott # R16c

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

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 # 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 # R19a

2007 Philatelic Foundation certificate. Variety: sewing machine perfs. Virtually all known examples are extremely faulty.

Scott # R19a

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

Scott # R19c

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

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

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

Scott # R24a

Scott # R24c

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

Scott # R24c

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

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

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

Discharged soliders declaration and final oath.

Scott # R24c

Bill of lading.

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

Wholesale booksellers.

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 # 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

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

Scott # R25c

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

Scott # R25c

Printed on parchment.

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 # 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

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

Scott # R27a

The document is munged but the stamp is superb!

Scott # R27b

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

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 # R27c

Articles of agreement.

Scott # R27c

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

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

Strong double transfer of bottom scroll.

Scott # R27c

Prothonotary of the Court of Common Pleas.

Scott # R27c

Clerk, Court of Quarter Sessions.

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

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 # 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 # 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

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 # R30c

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

Scott # R30c

R30c with an R53c and R69c on a sight draft.

Scott # R30c

R30c and R37c on a sight draft.

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 # R32a

R32a, R27b, and four R23c on promissory note.

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 # 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 # 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 # R33a

Fairly uncommon still on document (mortgage deed).

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 # 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

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

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 # 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 # R35e

Draft from Conley, Hall & Co.

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 # 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 # R36c

Interesting Quaker-esque vignette at top.

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 # R36e

2011 Philatelic Foundation certificate. Catalog value has not been updated in many years.

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 # 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 # 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

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

Scott # R39c

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

Scott # R40a

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

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 # R40e

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

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 # R42a

R42a with R36c on a promissory note.

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 # R42c

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

Scott # R43a

Insurance premium receipt.

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 # R43c

Stock certificate #12 from the Newton Mining Co.

Scott # R44a

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

Scott # R44a

Stock certificate from the Salem Rail Road.

Scott # R44a

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

Scott # R44b

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

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

Very scarce stock certificate.

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

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

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

Scott # R44c

Very scarce printed cancel.

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

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 # 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 # R45c

Note brokers.

Scott # R45c

Stock certificate from The American Submarine Co.

Scott # R45c

Stock certificate from the Boston and Providence Railroad Corp.

Scott # R45c

Stock certificate from the Hackettstown National Bank.

Scott # R46a

One of the most beautiful stock certificates ever produced (in my opinion).

Scott # R46b

Very unusual and scarce stock certificate that is entirely handwritten.

Scott # R46c

Insurance policy sent through the mail, so both postal and revenue usages on same document. Tolman F-13.

Scott # R46c

Very attractive ship vignette.

Scott # R46c

Stock certificate from the Delaware Railroad Co.

Scott # R46c

Stock certificate from the Preston Coal and Improvement Co.

Scott # R47a

R47a and R48c used on a Quincy Mining Co. stock certificate.

Scott # R48c

Stock certificate.

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

Stock certificate from the Washington Silver Mining Co.

Scott # R48c

This blue handstamp cancel is found fairly often, but this is the first document I have found that attributes the cancel.

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

Very scarce part perf to find still on original document. Part of next stamp showing at bottom.

Scott # R50c

Insurance policy showing combination fiscal/postal usages on same document. Montpelier, Vermont fancy cancel (S-E GE-R 31).

Scott # R50c

Stock certificate from the Boston, Newport and New York Steamboat Co.

Scott # R51a

Lovely early matched usage (EMU) of R51a and R63a on a sight draft.

Scott # R51c

Scott # R52a

R52a and R41a on document fragment.

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 # R53a

I have this on the 'Fake' page of the site, 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 # R54a

Transaction originally recorded on October 18, 1862, but tax not paid until December 22, 1862.

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

Nice partial imprint capture.

Scott # R54c

Unusual large-format document for the sale of cemetary plots.

Scott # R54ce

Three ultramarine singles on an 1869 chattel mortgage.

Scott # R56b

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 # 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 # R57b

Court summons. Absolutely superb centering!

Scott # R58c

Double transfer at top, used on a trustee's bond. Considerably more scarce than the Scott value would imply.

Scott # R58c

Custom House Broker entry of merchandise for the Port of Philadelphia, with an attractive cameo at top left.

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

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 # R62b

Guardian's bond.

Scott # R63e

Multiple handstamp cancels, on piece. Shipping and commission merchants.

Scott # R64a

R64a is a lovely shade of dark brown. Interesting use in conjunction with a (presumably unintentional) bisected R36c.

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 # R66c

Two vertical strips of 5 on large indenture.

Scott # R66c

$1 Conveyance with right frameline doubled, on a mortgage deed.

Scott # R68c

Left frame line double, on a witness statement.

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

R69c with foldover freak perfs (presumably legitimate) and an R59c on a warranty deed.

Scott # R69e

1980 Philatelic Foundation certificate.

Scott # R72e

2980 Philatelic Foundation certificate. Bisect unlisted in Scott.

Scott # R73c

Very scarce horizonal pair on document, on Letters of Administration for an estate.

Scott # R75c

J.R. Ingersoll, J. Miller Craig and Charles Willing, Trustees of the Trust created by the Estate of William Bingham.

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 # 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

R78c and R33c paying $1.60 tax on promissory note. Signed by Thomas Jefferson Coolidge, great-grandson of President Thomas Jefferson.

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 # R81a

Well-struck cancel on a construction deed.

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

Scarce full strike of large format cancel on a promissory note.

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 # R81e

Tied to document by last digit of date. Catalog value has not been updated in many years.

Scott # R82c

Sight draft in the amount of 2,600 pounds to Lord & Company in Melbourne, Australia.

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.

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 # R87c

Combination use with an R95c on a Chicago, Illinois indenture. The R87c is fairly scarce on document.

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

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 # 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 # R90a

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 # R97e

2007 Weiss certificate. Nicely-centered R97e with an R89c on a warranty deed, very scarce on document.

Scott # R100a

Lovely example on an 1865 mortgage document.

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

Scott # R106b

2011 Philatelic Foundation certificate. The Scott Catalog listing example.

Scott # R107b

Dry goods merchant. 1991 Philatelic Foundation certificate. 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 # 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 # 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

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. Imperforates are currently unlisted in Scott, used on part of a stock certificate. Very scarce. Ex-Morrissey.

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

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 # R115

Double transfer at top, not frequently seen on document.

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 # R120

Foreign entry, design of $1. The only reported example still on document. Ex-Morrissey.

Scott # R123

$2 second issue plate number single on a guardian's deed, along with $1 and 50-cent stamps.

Scott # R135

Ex-Morrissey.

Scott # R135

Ex-Morrissey. Unusual boxed red 'First Dividend' handstamp.

Scott # R135

Ex-Morrissey.

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

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

Attractive check with ornate oval 'L.M. French, Carriage Maker' handstamp.

Scott # R135a

2009 Philatelic Foundation certificate. Very scarce on document.

Scott # R135a

1982 Philatelic Foundation certificate, which 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 # R135b

Very nice example of this 3rd issue invert with a lovely cancel. Very scarce on document or piece.

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

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

Manufacturer of men's boots and shoes.

Scott # R151

3rd Issue 2c USIR with portrait shifted dramatically to lower right, on an 1872 check from the Shenandoah Iron Works.

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 # 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 # 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

Twisted double transfer at top right, resulting in a doubling of the top frameline expanding towards the corner.

Scott # R152b

Scott # R152c

Roulettes are very scarce on document.

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

Oculist and Aurist (eye and ear doctor).

Scott # R154

Second day of tax usage.

Scott # R154

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

Second day usage.

Scott # R155

Second day usage.

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

Spanish American War patriotic stationery used for a banking transaction.

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 # R155A

Illegal use of revenue as postage on a Spanish-American War patriotic cover.

Scott # R155A

Scott # R162

R154, R162, and R167 on an 1898 plate glass insurance policy, paying 6.5 cents tax.

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 # R163

Wonderful unusual illegal usage of 1-cent documentary battleship revenue stamp on a leather postcard.

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

Great multi-line handstamp squarely placed on battleship revenue on a bill of lading. Interesting signature handstamp on document as well.

Scott # R163p

Coffee manufacturers.

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

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

First day of tax usage.

Scott # R164

Well-struck embossed seal.

Scott # R164

Wine growers.

Scott # R164

Combination usages of U.S. and foreign revenue stamps on the same document are very scarce.

Scott # R164

2-cent battleship documentary along with a Mexican revenue stamp on a document fragment.

Scott # R164

Baltic Mining Co. manuscript cancel combined with a large ornate bank PAID cancel.

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

Wonderful fancy flag cancel.

Scott # R164

Unusual pointed oval cancel.

Scott # R164

Unusual 'coupon note'.

Scott # R164

Manufacturer of wooden ware.

Scott # R164

Groceries & provisions, crockery & glassware.

Scott # R164

Shippers of millfeed.

Scott # R164

Not sure of the cancel attribution, perhaps Farmers & Mechanics Bank?

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

Double tax paid on a draft.

Scott # R164

Grain dealers.

Scott # R164

Texas promissory note for the installation of lightning rods.

Scott # R164

Horizontal pair of 2-cent battleship documentary revenue stamps, along with 3 mexico revenue stamps, on an 1898 sight draft.

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

Coffee manufacturers.

Scott # R164p

Real estate mortgage bond coupon.

Scott # R164p

Apothecary.

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 # 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 # 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

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

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 # 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 # R168p

Stockholder voting proxy statement.

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 # 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 # 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 # R201

Shareholder proxy executed by the United Shoe Machinery Company for shares in the Krippendorf Kalkulator Company (great name!).

Scott # R202

U.S #R202 or R213 along with Italian revenue stamps, on a 1915 protest of unpaid draft.

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

R206 and R210 on a fire insurance policy, paying 4.5 cents tax.

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 # 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 # R229

Improper/illegal usage of 2-cent documentary as postage on cover.

Scott # R229

Block of 10 plus 2 singles on a promissory note.

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 # 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 # R249

Cut cancel on document fragment with a bank straightline cancel. Not frequently found on document or piece.

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 # R680

R680 along with R678 and R664 canceled apparently with White-Out. Very unusual.

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

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 # RB2a

Nominally illegal use of a proprietary stamp as a documentary.

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 # RB2b

Great (illegal?) use of a 1st Issue proprietary on check. Nice mining vignette as well.

Scott # RB2b

Nominally illegal use of a proprietary as a documentary on a check.

Scott # RB4d

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. 2018 Philatelic Foundation certificate.

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 # 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 # 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 # 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 # 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 # 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 # 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

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 # RB45

Vertical strip of 4 of RB45 (or RB33, no way to be certain), used improperly as documentaries, on a bill of lading.

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 # 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 # 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 # RJ10

Vertical pair, along with an additional single RJ10, an RJ9, RJ7, RJ6, two RJ4, and an RJ1 block of four on an affadavit for the sale of 1444 pounds of tobacco.

Scott # RK17

U.S. $2 Consular Service Fee and Polish revenue stamps used on the same document (affadavit?).

Scott # RK21a

Scott # RK23

Nice bold boxed cancel and embossed seal.

Scott # RK23

Scott # RK29

Invoice for shipment of tapioca flour.

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 # RNP5

Attractive and ornate $1,000 bond from The Cleveland, Columbus, Cincinnati & Indianapolis Railway.

Scott # RNT4

Stock certificate from the Panama Rail Road Co.

Scott # RNU1

Unissued stock certificate from The Chicago & South Western Railway Co.

Scott # RNU1

Stock certificate from the Panama Rail Road Co.

Scott # RNV4

Large insurance policy.

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 # RNX5

Postal Telegraph Cable Co. form.

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

Bond certificate.

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 # 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.