Last updated February 28, 2021 U.S. Revenue Stamp Museum

These are the revenue stamps and documents in my collection that "jump off the page" at me... the best of my collection. I may have chosen them for any number of reasons, not necessarily the condition of the stamp. It might be the particular color shade of the stamp, or perhaps a particularly sharp cancel strike, a fancy cancel, the contrast between the colors of the cancel and the stamp, or simply something I found to be interesting.

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

Scott # 26

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

Scott # 63

Very interesting piece. A 1-cent Franklin postage stamp used illegally as revenue, along with a horizontal pair of 10-cent Power of Attorney part perforates on a February 1863 voting proxy (early matching usage) from the Quincy mining company. A similar document (sans illegal usage) is shown in Mike Mahler's book U.S. Revenue-Stamped Documents of the Civil War Era. The proxy was for 3 related family members, hence what should have been 30 cents tax. Either the clerk grabbed the wrong blue stamp in their haste, or they ran out of 10-cent revenue stamps and grabbed something that looked close. Either way, the document is doubly illegal: (1) postage stamp used as revenue, and (2) short payment of the tax.

Scott # 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 # 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 # 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 # 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 # 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

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

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 # 267

Pair of drafts from the National Black River Bank in Proctorsville, Vermont, each with a 2-cent postage stamp used illegally as a revenue stamp, tied with handstamp cancel. One went through uncaught, whereas the other one was caught at the bank where submitted, the National Exchange Bank in Boston, where a revenue stamp was subsequently affixed and hammered by a bold boxed handstamp cancel. The added bonus being that both documents are dated July 1, 1898, the first day of the tax.

Scott # 268

A check on the Frontier National Bank in Eastport, Maine, dated July 6, 1898, with bisected 3-cent (Scott #268) and 1-cent (Scott #279) bureau issues improperly paying the 2 cent tax (1.5 cents + 0.5 cents = 2 cents). Across the pair of bisects is a manuscript cancel reading 'I.R. SLW & Son 7/6/98'.

S.L. Wadsworth & Son was ship chandlery established in Eastport in 1818 and still exists as a hardware store today.

While the assumption is that this piece is philatelic rather than commercial, arguments can be made as to why it MIGHT be a legitimate improper usage (that might sound like a bit of an oxymoron, but what I mean is an illegal usage done out of expediency or to defraud the government rather than a collector's creation).

The date July 6, 1898 is very early in the taxation period, which is when the majority of legit illegal/improper usages are found, before ample supply of revenue stamps were delivered to more remote areas.
Eastport Maine is a very remote location, the easternmost city/town in the United States, consisting entirely of islands.

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 # 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

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 # 290

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

Scott # 294

2015 Philatelic Foundation certificate. Irregular reconstructed block of 14 mint OG 1-cent Pan Americans with counterfeit 'IR' handstamp overprints. Interesting aesthetic piece... would be better if it were genuine.

Scott # 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 # R1b

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

Scott # R1c

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

Scott # R2c

Horizontal pair and single of 2-cent Playing Cards, used illegally as postage on an 1865 cover from Colas Mouth, West Virginia. The single and the left stamp from the pair each have a vertical plate scratch. If you digitally position the single above the left stamp of the pair, it looks like it could be one long continuous scratch crossing both stamps. Very unique piece.

Scott # R3c

Partial margin imprint capture with a gorgeous stencil cancel.

Scott # R3c

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

Scott # R3c

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

Scott # R3c

Hart L. Pierce counterfeit with full original gum.

Scott # R3c

Catlin's Improved Fire and Water Proof Cement.

Scott # R3c

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

Scott # R5a

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

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 # R5b

This one has a lot going on:

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

Scott # R5b

Unusual mixed handstamp and manuscript cancel, with the latter in a lovely contrasting magenta ink. Notice also the freak perforations at top.

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

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

Scott # R5c

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

Scott # R6c

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

Scott # R6c

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

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

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

Scott # R6c

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

Scott # R6c

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

Superb ornate handstamp cancel!

Scott # R6c

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

Scott # R6c

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

Scott # R6c

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

Scott # R6c

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

Scott # R6e

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

Scott # R7a

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

Scott # R7a

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

Scott # R7c

Blind perfs top and bottom; trimmed left and right.

Scott # R9a

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

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

Scott # R11c

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

Scott # R13b

Scott # R13c

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

Scott # R13c

Fancy 'Cook' cancel.

Scott # R13c

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

Scott # R13c

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

Scott # R13c

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

Scott # R13c

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

Scott # R13c

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

Scott # R13d

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

Scott # R14c

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

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

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

Scott # R15P4

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

Scott # R15c

Scarce wire transfer receipt from Montana Territory.

Scott # R15c

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

Scott # R15c

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

Scott # R15c

Wonderful portrait doodle cancel.

Scott # R15c

Watch and jewelry merchant.

Scott # R15c

Gorgeous aesthetics, both the document and the cancel.

Scott # R15c

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

Scott # R15c

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

Scott # R15c

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

Scott # R15d

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

Scott # R15f

Unknown, presumably proprietary usage, upper right diagonal bisect on a piece of packaging. The vertical line is a foldover seam of two separate pieces of paper.

Scott # R17c

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

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 # R18c

Very unusual 'WAR TAX' boxed handstamp.

Scott # R18c

Double transfer in numerals.

Scott # R18c

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

Scott # R18c

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

Scott # R18c

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

Scott # R18c

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

Scott # R18c

Very rare 'WAR TAX STAMPED' boxed cancel.

Scott # R19a

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

Scott # R19a

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

Scott # R19b

Vertical pair.

Scott # R19c

Absolutely superb strike of an incredibly scarce photographer shield cancel.

Scott # R21c

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

Scott # R22b

Scott # R22c

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

Scott # R22c

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

Scott # R22c

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

Scott # R22c

Very unusual logo/monogram at center.

Scott # R22c

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

Scott # R22c

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

Scott # R22c

Interesting cancel with 'KEEP CLOSE CORKED' in center.

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 # R24a

Horizontal pair.

Scott # R24b

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

Scott # 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 # R25b

Vertical pair.

Scott # R25c

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

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

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

Scott # R27a

Scott # R27c

Clerk of the city and county of New York.

Scott # R27c

Wholesale drug house of Boving & Witte.

Scott # R27c

An 'ugly duckling' of a cover, but very scarce and important. A 5-cent Inland Exchange revenue used illegally as postage on a cover to England. This cover was highlighted in Labron Harris's September 2019 American Philatelist article 'Early U.P.U. Treatment of Invalid Postage' as the earliest use he had seen of 'Xs and Os' cover markings to indicate invalid postage.

Scott # R27c

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

Scott # R28c

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

Scott # R28c

Very rare negative eagle cancel. Groon & Co. was a playing card importer. Ex-Morrissey.

Scott # R29d

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

Scott # R30c

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

Scott # R31c

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

Scott # R32a

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

Scott # R32b

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

Scott # 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 # R33c

Prothonotary of the District Court of Philadelphia.

Scott # R34c

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

Scott # R34c

Very unusual logo/monogram at center.

Scott # R36b

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

Scott # R36e

2011 Philatelic Foundation certificate.

Scott # R36e

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

Scott # 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 # R39c

Scott # R40e

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

Scott # R40f

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

Scott # R42b

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

Scott # R43c

Stock certificate #12 from the Newton Mining Co.

Scott # R44c

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

Scott # R44c

Unusual caricature/graffiti cancel.

Scott # R44c

Very scarce stock certificate.

Scott # R45a

Beautiful bicolor stock certificate with paddlewheel steamer vignette and hammered embossed seal featuring a locomotive. This is the first document I've obtained from the Washington Territory.

Scott # R45b

Documentary use of a negative-image patent medicine cancel that reads 'Juniper * Dean * Street * London'. John Juniper patented Essence of Peppermint in 1762. The image at the center of the cancel appears to be an amphora. Stamp is valued above as a single, as the pair is reconstructed and the left stamp is torn.

Scott # R46a

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

Scott # R46b

Superb strike! Tolman P-27a.

Scott # R47a

Gorgeous vertical pair with striking early-use cancel.

Scott # R48c

An amazing stencil cancel, thus far the only reported example from this California photographer. This stamp may have set a record for the largest premium for a cancel over the stamp's value when it realized $525 in 1991 as part of the Morton Dean Joyce Collection. Ex-Baryla, from his award winning Civil War Sun Tax exhibit.

Scott # R48c

Very unusual large crude handstamp cancel. Similar in design to this cancel. Ex-Morrissey.

Scott # R49a

Just a gorgeous example of a steel die oval handstamp 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 # R51a

Amazing almost neon ink cancel.

Scott # R51a

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

Scott # R51c

Brown ink handstamp cancels are extremely scarce, even more scarce than green ink cancels.

Scott # R53a

2013 Philatelic Foundation certificate. Exceptional margins, and one of very few examples with a handstamped cancel. The cancel company and exact date are identical to the stamp on Philatelic Foundation certificate 179017.

Scott # R53b

Scott # R53f

2017 Philatelic Foundation certificate. Only the second authenticated example currently known.

Scott # R54c

Amazing margin imprint running down the entire left side of stamp. Perfectly positioned!

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

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

Scott # R54ce

I guess clerks in the 1860s had time to doodle too...

Scott # R55b

Superb color contrast!

Scott # R56c

Unusual crowned globe with a monogram in the center.

Scott # R58a

Straight line Ct Mutual Life Ins cancel, but what makes this interesting is that the manuscript date is done in gilt (gold) ink. Tolman C-51b-1.

Scott # R59c

Interesting doodle cancel.

Scott # R60a

Plate number single with imprint.

Scott # R60c

Scott # R62c

Tolman M-74c. Brown ink handstamp cancels are VERY scarce, even more scarce than green ink.

Scott # R66c

Three strikes of Pacific Mail Steamship Co. single-line cancels, two of the ship MONTANA and one of the ship GREAT REPUBLIC. Mixed-ship occurences, while documented, are very scarce, with only a handful known to exist.

Scott # R67a

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu.

Scott # R69a

Scott # R70a

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

Scott # R70c

Ornate crowned shield or globe with 'A.C.S.' in the crown and a script 'BD' in the shield.

Scott # R70c

An interesting way to advertise... tiny dealer inormation stamped or printed along the edge of the stamp 'H. NORTH MOBSE, STAMPS AND CURIOSITIES.' Also tiny letters U and S printed over bottom numerals.

Scott # R71c

Scott # R72a

Possibly a protest against paying the tax. I wish it were still on the original document, in order to possibly get some context.

Scott # R75a

Fancy flourishes in corners.

Scott # R77a

Repaired corner at LR. Superb margins, color and cancel. Featured as lot 195 in John W. Kaufman Auction #58 in 1979.

Scott # R78a

Lovely steel grey shade. Also an interesting print anomaly: see the partial horizontal line immediately below the top value tablet.

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 # R80a

Scott # R81a

Manufacturer of scales.

Scott # R81c

Two strikes of a wonderful rimless circle cancel with stars incorporated in the design.

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

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

Scott # R81c

2 strikes of HENRY CHAUNCEY in blue, plus 5 strikes of RISING STAR in red. Very rare, one of only a handful of multi-ship examples known, and the only reported example with cancels in 2 different colors.

Scott # R81e

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

Scott # R82c

Horizontal stitch watermark. Very scarce and unusual!

Scott # R82c

Seven strikes of Pacific Mail Steamship Co. single-line cancels, three of the ship ALASKA, and four of the ship ARIZONA. The thought is that these were canceled at a central office, and because the two words look similar (both begin and end with A, and are only one letter different in length), a clerk grabbed the wrong handstamp, realized their error, and then re-canceled with the correct handstamp. Mixed-ship occurences, while documented, are very scarce, with only a handful known to exist.

Scott # 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 # R84c

Wonderful multiple cancels. A SON blue cancel from the New Britain Knitting Co. and also an embossed cancel from the National Shoe & Leather Bank.

Scott # R84c

Stunning example, vibrant blue color likely due to chemical exposure.

Scott # R84c

Scott # R85c

Very unusual gold ink color.

Scott # R86a

Shipping and commission merchants and agents, Hawaiian Packet Line for Honolulu.

Scott # R86c

Unusual combination of blue circular handstamp and very ornately printed large boxed cancel. Not document offset, since it is not reversed. Not listed in Tolman.

Scott # R90a

Signed by Capt. Charles H. Marshall, at the age of 72, 2.5 years before his death in October of 1865. It's a shame this was removed from the document, as it would have been a great EMU.

Scott # R97a

R97a is rarely ever found with a handstamp cancel.

Scott # R98a

Absolutely superb. The Tolman listing example.

Scott # R99a

Just absolutely gorgeous!

Scott # R100c

Margins beyond compare! The largest jumbo of a perforated issue I have ever seen.

Scott # R104

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

Scott # R105

Gorgeous contrast between cancel and stamp! Ex-Morrissey.

Scott # R106a

2011 Philatelic Foundation certificate. The Scott Catalog listing example.

Scott # R107b

1991 Philatelic Foundation certificate. Dry goods merchant. Until May 2018, the only reported example of R107b. A second example has now been discovered from the same company, containing the other half of this stamp. An image of the two bisect halves superimposed and aligned can be seen here.

Scott # R107b

Dry goods merchant. A new discovery as of May 2018, only the second reported example of R107b. The other known example is from the same company, containing the other half of this stamp. Ex-Hiram Deats. Given to a family acquaintance shortly before his death in 1963, this item has been off the market for well over half a century. An image of the two bisect halves superimposed and aligned can be seen here.

Scott # 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

Superb ornate ooversized oval handstamp cancel. Ex-Morrissey.

Scott # R112

Very interesting manuscript cancel written in French. Life insurance cancels are fairly scarce, as life insurance policies were not very common during this era. Not listed in Tolman. Ex-Morrissey.

Scott # R112b

2014 Philatelic Foundation certificate. Imperforate used on part of a stock certificate. Very rare. 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 # R112d

Very scarce stamp; much tougher than the catalog value would imply.

Scott # R115b

2014 Philatelic Foundation certificate. Very rare.

Scott # R115c

Superb example of a VERY difficult stamp. Large margins, sound, and with two crisp cancel strikes. Ex-Morrissey.

Scott # R115c

Very scarce to find a sewing machine perf that is also a double transfer. Plate position 23.

Scott # R118

Beautiful contrasting color strike from the Pacific Mail steamship 'Rising Star'.

Scott # R120

Foreign entry, design of $1. Ex-Morrissey. The finest centered example I have ever seen.

Scott # R122

Simply superb. The $1.30, $1.60, and $1.90 denominations are virtually never found with aesthetically pleasing handstamp cancels. Ex-Morrissey.

Scott # R124

William K. Neal was a Dedimus Justice, a position unique to the state of Maine. Appointed for life, they administer oaths of office. Ex-Morrissey.

Scott # R131

2009 APEX certificate. Socked-on-the-nose handstamp cancels are incredibly rare on the high-denomination 2nd and 3rd issue revenues.

Scott # R135

Wonderful fancy manuscript cancel with two petit crossed lines of text. Ex-Morrissey.

Scott # R135

Absolutely superb jumbo!

Scott # R135a

2009 Philatelic Foundation certificate. Very scarce on document.

Scott # R135b

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

Scott # R140

Horizontal strip of 5. I don't normally go after multiples or play the '11th largest known multiple' game, but I made an exception for this piece. Even though it is the 3rd largest reported multiple (there is one block of 6 and one strip of 6), the quality of the individual stamps in this strip is MUCH nicer than those other multiples, with each stamp having centering well clear of the perforations, but also there is a margin imprint capture at lower right. Ex-Morrissey.

Scott # R142

While at first glance it appears to be a handstamped cancel, it is actually a printed cancel. See my page devoted to the cancels of the Brady's Bend Iron Co.

Scott # R144

Wonderful penmanship!

Scott # R145

Wonderful stamp exhibiting six strikes from the Pacific Mail steamship 'Rising Star'.

Scott # R146

While at first glance it appears to be a handstamped cancel, it is actually a printed cancel. See my page devoted to the cancels of the Brady's Bend Iron Co.

Scott # R148

This is what happens when clerks got bored in the 1870s. Apparently done by the very same clerk who did this one.

Scott # R149

Scott # R150

A wonderful example of a rarely seen socked-on-the-nose handstamp cancel on a high denomination. It also has a light cut cancel, and the catalog value displayed above reflects the cut cancel (value for this stamp without CC is $650.00).

Scott # R150a

2012 PSAG certificate. Gorgeous jumbo margins.

Scott # R151a

Inverted center; extremely scarce on document.

Scott # R152a

Very attractive check with plow vignette and stylized lettering.

Scott # R152b

Scott # R155

Attractive shield cancel.

Scott # R155

U.S. revenue documents with both U.S. and non-U.S. revenue stamps affixed, paying multiple taxes throughout a chain of transactions are quite scarce. This example was taxed in England and then doubly taxed in the U.S. There is an extensive 2-page writeup of the document here and here.

Scott # R157a

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

Scott # R162

Very interesting item. This is the first solo usage of a half-cent documentary battleship revenue stamp that I have seen. It appears to be a promotional 1-month accident insurance policy. Very innovative marketing idea!

Scott # R162

Very scarce solo use of half-cent battleship documentary on an 1899 2-day traveler's accidental death and injury policy from The Travelers Insurance Company. The full name of the railroad in the cancel is Lake Superior & Mississipi and Chicago, Rock Island & Pacific Railroad.

Scott # R163

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

Scott # R164

Wonderful fancy flag cancel.

Scott # R167

2c Trans-Mississippi (286) used with two each 3c and 5c Battleship Documentary Revenues on registered cover from New Orleans to Edinburgh, Scotland, New Orleans Jul. 1, 1898 registered datestamp, transited New York with registry label applied over 2c Trans-Mississippi, London registered handstamps, Edinburgh and New York backstamps. Most unusual use to pay the 8c registry fee plus double the 5c UPU rate. Despite the illegality of using revenue stamps as postage, this cover passed through both New Orleans and New York without complaint by postal clerks. Ex Dr. Heimburger.

Scott # R191d

Listed as a tripled surcharge, but I believe this is actually a quadrupled surcharge, which is unlisted. The discolored strip across the center is actually water-soluble varnish, an anti-reuse measure.

Scott # R211

Unusual and ornate fancy shield cancel.

Scott # R211

Illegal use of revenue as postage on cover, but amazingly on a paquebot cover, from the S.S. Arabic, canceled in Cherbourg-Octeville, Manche, in Normandy, France.

Scott # 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 # R232

Provisional 'STOCK TRANSFER' overprint.

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 # R615

Serial number 000001. Only one #1 can exist per denomination and year.

Scott # RB1c

Unused (no gum as issued) strip of 6.

Scott # RB2a

Unusual handstamp cancel that includes part of a signature.

Scott # RB2b

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

Scott # RB4d

2018 Philatelic Foundation certificate. Vertical bisect on a complete label for a trial size of 'Fish's Saratoga Asperient' prepared by George H. Fish & SOns, Saratoga Springs, New York. The regular size would have been taxed at 4 cents, hence the 2-cent tax on the trial size. Scott lists but does not price RB4d. This is the first example I have ever seen. I am aware of one other example, found by a New York collector approximately 40 years ago.

Scott # RB5a

2001 Philatelic Foundation certificate. Ex-Scarsdale.

Scott # RB6b

Scott # RB9a

Scott # RB11a

This is the sharpest strike of the Benton's Tar Troches cancel I have ever seen.

Scott # RB11b

Great 3-D cube with initials ALC, one on each face of the cube.

Scott # RB11c

Nice inverted cancel.

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 # RB12b

Bottom half of a beautiful large-format druggist fancy cancel on a horizontal pair. I would love to see a complete version of the cancel.

Scott # RB15b

Scott # RB18b

Very unusual maltese cross cancel inscribed 'VERITAS'.

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 # RB67

Reconstructed block of 4 (two horizontal pairs) double impression. Only listed as mint in Scott, no listing for used. Value shown is for 4 singles.

Scott # RB71

Mint full gum block of 40, with creases and heavy hinge reinforcement. By far the largest known multiple (the largest block in the Curtis Census are several blocks of six).

Scott # 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 # RVB1

USPS presentation folder given to honored guests at First Day ceremony. Contains complete sheets of 10 of the RVB1 and RVB2 boating stamps. Catalogue value is for a plate block of 4 plus 6 singles of each stamp. Note that the 2 sheets are not only matching serial numbers, but also very low 2-digit serial numbers. These sheets would have been the 10th sheets of each stamp off the press.

Scott # TA236b

Spectacular double impression.