U.S. Revenue ~ Scott R18c ~1862-71 ~ 3c Green ~ PROPRIETARY Not Cancelled In Very Good Condition.
The Revenue Act of 1862 established new taxes on many everyday items and called for specific stamps for each taxable item. Butler and Carpenter of Philadelphia was awarded the printing contract scarcely two months before the law was to go into effect. Each First Issue Revenue stamp features the same portrait of George Washington, which is based on a work by Gilbert Stuart. However, the various taxable categories and denominations differ in the design of the lathwork frame that surrounds the Washington portrait. When the Civil War erupted in 1861, the country was on the verge of bankruptcy. A plan was developed to generate internal revenue – money collected from taxes placed on domestic items such as tobacco, alcohol, medicine, perfume and playing cards. Stamps were provided as proof of payment. Examining used U.S. Revenue stamps offers a window into the past – the government required several unusual cancellation techniques such as private cancels, manuscript initials and perforated initials.
The same legislation that created these stamps also created the Internal Revenue Service (IRS) and the Bureau of Engraving and Printing (BEP). Until 1862, specific Revenue stamps were required for many taxable items.
Notes: Good condition, not cancelled, see photos.
$5 - $15
.05" x .001" x .05"
Coins & Stamps, Stamps
20%
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