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Revenues on Document/Piece

In many cases, the only thing that gives a revenue cancel any context is to find one still on its original document. There are whole specialties devoted to revenues on document. I just casually collect them; I will pick them up if I'm able to do so without paying a premium.

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.

Scott # 26

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

Scott #26, demonetized at this point, used illegally as a revenue stamp on an 1869 estate receipt, with an R24c on the reverse paying a certificate tax for a court filing.

Scott # 63

Illegal use of postage stamp as a revenue.

Horizontal pair of Scott 63 illegally used as revenues. Unusual to find multiples.

Nice pair of Scott #63 used illegally as revenues on part of a purchase agreement.

Pair of Scott #63 and a single of Scott #65, illegally used as revenues on a sworn statement by the superintendent of the Cincinnati Type Foundry. Ex-Morrissey.

Illegal use as revenue.

Illegal use of 1-cent Franklin 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.

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.

Illegal use of postage stamp as revenue.

Illegal usage of postage as revenue on an attractively engraved Illinois marriage license.

Illegal use of postage as revenue on a receipt for a coat.

Illegal use of postage stamp as revenue on a receipt. Cancel is Tolman N-11-C.

Illegal use of postage stamp as revenue, overpaying the tax.

Nice combination use of revenue stamp and postage stamp (illegal use as revenue) on a promissory note.

Nice combination illegal usage with R5c.

Illegal use of postage as revenue on piece. Nice embossed seal.

Illegal use of Scott #65 on document with the transaction in 'thalers'.

Combination usage of Scott #65 illegally used as revenue, and R5c, on the certificate portion of a document.

Scott #65 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.

Attractive illegal use 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 # 68

Illegal use of postage as a revenue on document.

Illegal use of postage as revenue.

Improper use of Scott #68 as postage on a promissory note.

Scott # 73

Illegal use of postage stamps as revenues. Lovely mixed usage.

Combination use with #65, illegal use as revenue on piece.

Illegal usage of postage stamp as a revenue on document.

Illegal use of postage as revenue on part of an indenture.

Illegal use of postage as revenue.

Illegal use of Scott #73 as revenue.

Scott # 76

Illegal use of postage as revenue.

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.

Very attractive illegal use as revenue on a marriage license and certificate.

Block of 3 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).

Horizontal pair used illegally as revenue stamps on a promissory note fragment, along with two R24c paying the tax on a subsequent transaction.

Scott # 77

Illegal/improper use of 15c Lincoln on an order for payment, taxed as an inland exchange. Ex-Curtis.

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 # 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.

Scott # 93

Illegal use of 2-cent Jackson F grill along with an R37c, underpaying the tax on a promissory note (tax should have been 15 cents, not 12 cents).

Scott # 94

Illegal use of postage as revenue. F Grill.

Nice illegal usage of a 3-cent grill combined with an R27c on a promissory note.

Scott # 96

A matched set of three documents written on the same date, all with illegal uses of Scott #96 (grilled) as revenues.

Scott # 113

Illegal usage of postage stamp as a revenue on document.

Beautiful illegal usage. 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.

Scott #113 split grill used illegally as postage on document.

Scott # 147

Illegal use of postage stamp as revenue.

Scott # 157

Illegal use of postage stamp as revenue.

Illegal use of banknote as postage, with revenue stamp subsequently affixed.

Scott # 178

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

Improper/illegal use of postage as revenue. The stamp is a bit munged, but the cancels are superb. Ornate oval from Indian Head National Bank as well as a straight line cancel from Highland Foundry Co.

Scott # 183

Illegal use of postage stamp as revenue.

Nice group of 5 checks from the same bank all featuring Scott 183 (2-cent Andrew Jackson vermilion) used illegally as revenues. From the same lot as this group of 5 checks all with Scott 206 used illegally as revenues.

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

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.

Illegal use of postage as revenue.

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

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.

Illegal usage of vertical strip of 3 and pair of Scott #273, the 10-cent Daniel Webster green, paying the 50-cent tax on an 1898 warranty deed. Great magenta 'IR' (internal revenue) designated on the stamps.

Scott # 279

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

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

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.

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.

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

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 # 549

Great illegal use of Pilgrim Tercentenary commemoratives as revenue stamps.

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?'

Document completely in French. Paper is a translucent onionskin.

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.

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

Scott # R2c

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

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 not rare per se, the Playing Cards 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.

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).

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

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.

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.

Scarce legitimate 1-cent rate on document.

Scott # R5a

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

Ship chandlers (merchant in ship equipment and supplies).

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

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

Manufacturer of stationary and portable steam engines and boilers.

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?

Major double transfer (T5). Very scarce on document. 2003 PF Certificate.

Early usage.

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

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

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

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

Scott # R6b

EMU (early matched usage).

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.

Very early EMU.

The signature at the bottom also appears to be printed. The oval handstamp is a variety of Tolman B-10A, missing the month slug.

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.

Oil cloth manufacturer. Nice rimless circular handstamp cancel.

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

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.

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.

Very thin translucent onion-skin type of parchment.

Minor double transfer in text of bottom scroll.

Manufacturer of malleable iton castings. Interesting advertisement on back.

Manufacturers of Patent & Enamelled Leather.

Extremely rare second day usage.

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.

Early usage.

Very early usage.

Extremely early usage.

Very early usage.

Great vignette.

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

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

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

Nice EMU.

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.

Blue shield cancel on bank draft.

Nice margin imprint capture.

Dealers in cotton and tobacco. Early matching usage.

Very thin, translucent paper, almost like an onionskin.

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

Shield cancel unlisted in Tolman.

Silverware and flatware manufacturer.

Attractive double-outlined oval handstamp cancel. Wholesale grocers.

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.

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

Scott # R6e

Ex-Cunliffe.

Scott # R6f

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

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

Scott # R8c

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

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

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

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.

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

Scott # R10 c

Unusal combination of revenues: horizontal pair of R10c, R3c single (nominally illegal usage), and R24a imperforate, paying the 10-cent tax on this fire insurance policy.

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 # R12c

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

Scott # R13b

Scarce on document, and exceptional centering.

Scott # R15c

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

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.

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

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

Delavan House was an upscale hotel in Albany.

Scarce wire transfer receipt from Montana Territory.

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

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

Nice convergence of several Civil War industries: 224 tons of coal purchased bby the Cape Cod Railroad Co., from the merchant Borden & Lovell, and delivered via the schooner 'M E Banks'.

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

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

Wholesale grocers.

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.

Dealers in foreign fruits.

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

Scarce railroad.

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.

Nice margin imprint capture.

Receipt for locomotive cylinders.

1869 order to pay Mutual Benefit Life Insurance Co. for policy #11672, with two clear strikes of the cancel. Unlisted in Tolman.

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

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

Cracker baker.

Tea merchant.

Billhead with an attractive vignette.

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

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?'

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?'

Masonic dues receipt.

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

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

Interesting 'PAID' handstamp with the date contained within.

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.

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

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

Wholesale liquor dealers. Stamp shows extreme sulphurization.

Suger refiners.

Sugar refiners.

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

Double transfer.

'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.

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

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

Tolman N-11C.

Tolman H-8D.

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.

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

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.'

Receipt with dual handstamp cancels, from the Naugatuck Railroad and the Bridgeport Steamboat Company. Great combination of maritime and railroad markings.

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

Double transfer at top.

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.

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!

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.

Gorgeous aesthetics, both the document and the cancel.

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

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

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

Two overlapping singles with nice oval cancel on payroll.

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.

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

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

Bill of lading with an attractive vignette at top.

Freight receipt from New York Central Railroad.

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.

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

T15a major double transfer.

Unlisted major double transfer.

Scott # R16c

Scott # R19a

Variety: sewing machine perfs.
Virtually all known examples are extremely faulty.
2007 PF Cert.

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.

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

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

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

Scott # R24a

Scott # R24c

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

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

Very attractive interest certificate.

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

Prothonotary of the Pennsylvania Supreme Court.

Prothonotary of the District Court of Philadelphia.

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.

Guarantee of indemnity certificate. Very unusual company/industry.

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.

Discharged soliders declaration and final oath.

Bill of lading.

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).

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.

Printed on parchment.

Scott # R26c

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

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

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

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

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.

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

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

Scott # R27c

Articles of agreement.

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

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

Clerk of the city and county of New York.

Plate block of 4 used on a tattered document.

Strong double transfer of bottom scroll.

Prothonotary of the Court of Common Pleas.

Clerk, Court of Quarter Sessions.

Scott # R29c

Horizontal block of 6 plus a single R29c and a single R60c on a promissary note. Blocks of R29c are fairly scarce. This is the first I've seen on document.

Scott # R30c

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

R30c with an R53c and R69c on a sight draft.

R30c and R37c on a sight draft.

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 # 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.

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.

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 # R33c

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

Wonderfully ornate document.

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

Payment receipt with inverted date slug in handstamp cancel. Unlisted in Tolman.

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

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

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 # 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 # R36c

Interesting Quaker-esque vignette at top.

Scott # R36e

2011 PF Cert. Catalog value has not been updated in many years.

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 # 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 # R39c

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

Scott # R40be

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

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 # 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.

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

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

Scott # R43b

Extremely early usage.

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.

Stock certificate from the Salem Rail Road.

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.

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.

Very scarce stock certificate.

Stock certificate from the Louisville Bridge Co.

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

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

Stock certificate from the Columbus & Indianapolis Central Railway Co.

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

Stock certificate from the Chester Mining Co.

Stock certificate from The Philadelphia Trust, Safe Deposit & Insurance Co.

Stock certificate from the Green Mountain Coal Co.

Stock certificate from The Mammoth Vein Coal and Iron Co.

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

Stock certificate from the Swedesboro Rail Road Co.

Stock certificate from Montgomery and West Point Rail Road Co, with a gold foil seal.

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

R44c along with R24c and two R15c paying 34 cents tax on a sundry persons pay voucher (series of receipts).

Very scarce printed cancel.

Scott # R45c

Note brokers.

Stock certificate from The American Submarine Co.

Stock certificate from the Boston and Providence Railroad Corp.

Stock certificate from the Hackettstown National Bank.

Stock certificate from The Philadelphia Trust, Safe Deposit & Insurance Co.

Large insurance policy.

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.

Premium receipt with great socked-on-the-nose handstamp cancel.

Very attractive ship vignette.

Stock certificate from the Delaware Railroad Co.

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.

Stock certificate from the Baltimore and Ohio Railroad Co.

Stock certificate from the Chicago, Burlington and Quincy Railroad Co.

Stock certificate from the Consumer's Mutual Coal Co.

Stock certificate from the Washington Silver Mining Co.

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 # R50c

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

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. 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.

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.

Nice partial imprint capture.

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

Scott # R54ce

Three ultramarine singles on an 1869 chattel mortgage.

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 # 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.

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.

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 # R66c

Two vertical strips of 5 on large indenture.

$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.

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

Scott # R69e

Bisect unlisted in Scott. 1980 Philatelic Foundation certificate.

Scott # R72e

Bisect unlisted in Scott. 1980 Philatelic Foundation certificate.

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.

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 # 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.'

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.

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

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

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.

2011 PF Cert.

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.2011 PF Cert.

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.

Used on a deed. Examples of R87c still on document are quite scarce.

R87c is quite scarce on document.

R87c is not a scarce stamp, but examples still on document are. There are fewer than 25 reported examples of R87c on document.

Very scarce solo use on a lease. Fewer than 25 reported examples of R87c 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.

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

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

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.

Ex-Morrissey. Very unusual crude oversized 'PAID' handstamp cancel.

Ex-Morrissey. Unusual single-line 'CHARGED' cancel.

Scott # R106b

The Scott Catalog listing example. 2011 PF Cert.

Scott # R107b

R107 bisect with 1991 Philatelic Foundation certificate. The only reported example.

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 # R112b

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.

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 # R112v

Imperforate unlisted in Scott, used on part of a stock certificate. Very scarce. 2014 Philatelic Foundation certificate. Ex-Morrissey.

Scott # R115

Double transfer at top, not frequently seen on document.

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.

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

Ex-Morrissey.

Plate number single with a nice well-struck oval cancel.

Cancelled by numeral '21' representing bank number 21 in the New York clearing house system. Signed by U.S. senator Abijah Gilbert (Florida).

Scott # R135a

Very scarce on document.

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.

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.

Corner margin copy of 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 # R151a

Inverted center; extremely scarce on document.

While the 3rd issue inverts are not uncommon, examples still on document are quite scarce.

Scott # R152a

Scott # R152b

Nice margin imprint single used on bank check.

A pair of checks showing wonderful magenta oval cancels, one of the two checks apparently issued after the business moved to Golden, Illinois.

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

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 # 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.

Second day usage.

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.

Spanish American War patriotic stationery used for a banking transaction.

Scott # R155A

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

Scott # R162

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

Scott # R163

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

Bill of lading. Agents for the Clyde Steamship Co.

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.

Bill of lading.

Ornate script handstamp cancel.

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 # R164

Attempted illegal use of 2-cent battleship documentary revenue stamp as postage. Caught and then postage affixed.

Interesting usage the day BEFORE the tax went into effect. Retroactively dated or did someone jump the gun?

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).

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.

Fraternal beneficiary society founded by women in 1895. Note the references to 'Supreme Receiver' on front and 'Supreme Board of Managers' on back.

First day of tax usage.

Well-struck embossed seal.

Wine growers.

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

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

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

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.

Wonderful fancy flag cancel.

Scott # R164p

Illegal usage of 2-cent battleship documentary revenue stamp as postage.

The Supreme Ruling of the Fraternal Mystic Circle. Some sort of masonic organization?

Coffee manufacturers.

Real estate mortgage bond coupon.

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 # 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 # 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 # R168p

Stockholder voting proxy statement.

Scott # R170

Scarce combination usage of both U.S. and British revenues on a document piece.

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�, printed in dark blue.

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.

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.

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.

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 # 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 # R249

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

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 # RB2a

Nominally illegal use of a proprietary stamp as a documentary.

Scott # RB2b

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

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

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.

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

Scott # RB24

1-cent battleship proprietary revenue stamp used illegally as postage.

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.

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 # 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 # 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 # RK21a

Scott # RK23

Nice bold boxed cancel and embossed seal.

Scott # RNB17

Attractive revenue-imprinted check repurposed at some point in the mid-20th century as a stamp dealer's price list.

Great aesthetics. The medallions at top center are printed in gold foil.

Ornately engraved document.

Three very attractive vignettes.

Account of 'Joseph Abrams, merchant'.

Beautiful bicolor green and yellow check.

Account of 'Ellis Clark, general agent for The North Pennsylvania Railroad Co.'

Account of 'E. P. Conkling'. The 'red' of RN-J5 is actually more of a dark vibrant orange rather than a true red.

The 'red' of RN-J5 is actually more of a dark vibrant orange rather than a true red.

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

Stock certificate from the Panama Rail Road Co.

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

Stock certificate from the Panama Rail Road Co.

Large insurance policy.

Dry goods merchant. Entry of merchandise ledger.

Large life insurance policy. Most examples have repaired tears, like this one does.

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.

$1,000 mortgage bond from The Cincinnati, Lafayette and Chicago Railroad.

Postal Telegraph Cable Co. form.

Scott # RNG1

Gorgeous bicolor vignette at left. Not sure if it was printed in 2 colors or hand tinted. Small documents (checks, receipts, notes, etc.) printed in more than one color of ink are very unusual, as most companies would not have gone to the additional expense.

Unissued stock certificate.

Preferred stock certificate.

Capital stock certificate.

Stock certificate.

Stock certificate, signed by William Mahone as president, former Confederate general.

Stock certificate.

Scott # RNU2

Stock certificate.

Scott # RNG3

Scott # RNJ4

Account of 'Office of the Philadelphia and Reading Rail Road Company'.

Account of 'The Sterling Iron and Railway Company'.

Account of 'Office of the North Pennsylvania R.R. Co.' The orange has sulphurized into an interesting copper color.

Account of 'Wm. M. Hayes, Attorney at law'.

Account of 'Office of the Barclay Coal Company'.

Railroad bond.

Bond certificate.

Scott # RNK4a

Check from Barton & Boyd, Attorneys at Law.

Scott # RNJ5

The 'red' of RN-J5 is actually more of a dark vibrant orange rather than a true red.

Account of J. D. Davidson, attorney at law.

Scott # RNK6

The account of J. J. Nicholson & Sons.

Account of 'Government Agency and Designated Depository of the United States'. The orange has partly sulpherized.

Scott # RNG1a

Account of 'John I. Chambers, Wholesale and Retail Dealer in all kinds of Lumber'.

Account of 'Northern Liberties Gas Co.'

Wonderfully hammered embossed cancel.

Scott # RNG1b

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.