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Scott Number: R64a Collection Reference No. for Communications: 5102

Denomination/Type: 60c Inland Exchange, orange, imperforate

2025 Scott Catalog Value (for a single stamp): $ 120.00

Estimated Retail Value: $ 110.00 What is this?

Cancel Method: Manuscript

Cancel Date: October 08, 1862

Cancel or Company Type: Unknown

City: Philadelphia

State: Pennsylvania

This promissory note, dated October 8, 1862, is an incredibly early usage, and is arguably the earliest known use of R64a... but there's a problem. The 60-cent Inland Exchange wasn't delivered until December of 1862, so it could not possibly have been affixed at the time this note was written.

At some point between when the note was written and the time of payoff (or at the time of payoff) in May of 1863, the lack of tax was noted, and the stamp affixed and backdated.

The tax rates had changed between the time the note was written and the time it was paid off. 60 cents was the correct rate in October of 1862, but the rate for the amount in this transaction had increased to 70 cents by May of 1863.

It's still a nice EMU.

If you have any information or comments about this cancel or stamp, please email me.