UNITED STATES Fiscals, part 2

Return To Catalogue - USA Fiscal stamps, part 1 - USA Fiscal stamps, part 3 - United States Overview

Note: on my website many of the pictures can not be seen! They are of course present in the cd's;
contact me if you want to purchase them: evert@klaseboer.com.

CIGARETTE TAX

1919 Documentary stamp, overprinted "CIGTTE. TUBES"

  1 c red

1933 Large sized stamp, inscription "CIGARETTE TUBES SERIES OF 1933"' the letters 'U', 'S', 'I' and 'R' in the four corners

  1 c red
  2 c red

'STATE OF OHIO, CIGARETTE TAX'

CONSULAR SERVICE/ FOREIGN SERVICE

1906 Inscription "AMERICAN CONSULAR SERVICE FEE STAMP", value in ellipse

  25 c green
  50 c red
  1 $ violet
  2 $ brown
  2.50 $ blue
  5 $ lilac
  9 $ grey
  10 $ orange

1925 Inscription "AMERICAN FOREIGN SERVICE FEE STAMP", value in ellipse

  25 c green
  50 c orange
  1 $ violet
  2 $ brown
  2.50 $ blue
  5 $ red
  9 $ grey
  10 $ blue
  20 $ violet

DOCUMENTARY

1898 Warship, inscription "DOCUMENTARY SERIES OF 1898"

(Ship, inscription "DOCUMENTARY" also exists with inscription "PROPRIETARY")


  1/2 c orange
  1/2 c grey
  1 c light blue
  2 c red
  3 c blue
  4 c red
  5 c lilac
  10 c brown
  25 c brown
  40 c violet
  50 c grey
  80 c light brown

1898 Standing woman

(Reduced sizes)

In the above design (standing woman, issued first in 1898) were issued:
Normal issue: 
  1 $ green
  1 $ red
  3 $ brown
  3 $ red
  5 $ orange
  10 $ black
  30 $ red
  50 $ brown

With large black number surcharged (1900)
  1 $ grey
  2 $ grey
  3 $ grey
  5 $ grey
  10 $ grey
  50 $ grey

With value more fancifully surcharged in black (1902)
  1 $ green 
  2 $ green
  5 $ green
  10 $ green
  50 $ green

1899 Various portraits of famous persons

  30 $ orange (Grant, 1917)
  60 $ brown (Lincoln, 1914?)
  60 $ brown (Lincoln, without inscription 'Series of', 1917)
  100 $ brown and black (Marshall)
  100 $ green (Washington, 1914?)
  100 $ green (Washington, without inscription 'Series of', 1917)
  500 $ red and black (Hamilton)
  500 $ blue (Hamilton, 1914?)
  500 $ blue (Hamiltion, without inscription 'Series of', 1917)
  1000 $ green and black (Madison)
  1000 $ orange (Madison, 1914?)
  1000 $ orange (Madison, without inscription 'Series of', 1917)

The values 30 $, 60 $, 100 $ green , 500 $ blue and 1000 $ orange exist with overprint 'SERIES 1940'.

1914 Value in circle, inscription "DOCUMENTARY SERIES OF 1914"

  1/2 c red
  1 c red
  2 c red
  3 c red
  4 c red
  5 c red
  10 c red
  25 c red
  40 c red
  50 c red
  80 c red

1914 Head of woman facing the right, inscription "DOCUMENTARY"

With inscription "SERIES 1914" in the labels besides the value

  1 $ green
  2 $ red
  3 $ lilac
  5 $ blue
  10 $ orange
  30 $ red
  50 $ violet

Without inscription "SERIES 1914"

  1 $ green
  2 $ red
  3 $ lilac
  4 $ light brown
  5 $ blue
  10 $ orange

The stamps without inscription also exist with overprint "SERIES 1940".

They also exist with overprint "STOCK TRANSFER" and "TOBACCO SALE TAX".

With overprint "TOBACCO SALE TAX"

1917 Value in an ellipse, inscription "DOCUMENTARY", "U S I R" in the corners

(Documentary stamp of 1917, value in ellipse, "U S I R" in corners)

  1 c red
  2 c red
  3 c red
  4 c red
  5 c red
  8 c red
  10 c red
  20 c red
  25 c red
  40 c red
  50 c red
  80 c red

These stamps exist with overprint "SERIES 1940".

With "SERIES 1940" overprint

They also exist with overprint "STOCK TRANSFER" and "TOBACCO SALE TAX". The 1 c value exists with overprint "CIGTTE. TUBES".

With overprint 'TOBACCO SALE TAX' and 'CIGTTE. TUBES'

1940-1958 Inscription "DOCUMENTARY UNITED STATES INTERNAL REVENUE", various portraits of presidents, overprinted "SERIES 1940", "SERIES 1941", "SERIES 1942", "SERIES 1943", "Series 1944", "Series 1945", "Series 1946", "Series 1947", "Series 1948", "Series 1949", "Series 1950", "Series 1951", "Series '1952", "Series 1953", "Series 1954", "Series 1955", "Series 1956", "Series 1957", "Series 1958" or no overprint at all (1954 for all values from 1 c to 20 $ and 1958 for 30 $ and above)

  1 c red
  2 c red
  3 c red
  4 c red
  5 c red
  8 c red
  10 c red
  20 c red
  25 c red
  40 c red
  50 c red
  55 c red (1952 onwards)
  80 c red

Larger size
  1 $ red 
  1.10 $ red (1952 onwards)
  1.65 $ red (1952 onwards)
  2 $ red 
  2.20 $ red (1952 onwards)
  2.75 $ red (1952 onwards)
  3 $ red
  3.30 $ red (1952 onwards) 
  4 $ red
  5 $ red
  10 $ red
  20 $ red

Even larger size
  30 $ red 
  50 $ red 
  60 $ red 
  100 $ red 
  500 $ red 
  1000 $ red 
  2500 $ red (1952 onwards)
  5000 $ red (1952 onwards)
  10000 $ red (1952 onwards)

Only the values 30 $, 50 $, 60 $, 100 $, 500 $, 1000 $, 2500 $, 5000 $ and 10000 $ exist with overprint "Series 1956", "Series 1957" and "Series 1958".

1962 Revenue building, inscription "UNITED STATES INTERNAL REVENUE DOCUMENTARY"

With additional inscription "ESTABLISHED 1962"  
  10 c blue and green 

Without inscription (1963)
  10 c blue and green

FUTURE DELIVERY

Documentary stamps, overprinted "FUTURE DELIVERY" (1918)
On small documentary stamps with value in ellipse (horizontal overprint), 
"FUTURE DELIVERY" wide apart
  2 c red
  3 c red
  4 c red
  5 c red
  10 c red
  20 c red
  25 c red
  40 c red
  50 c red
  80 c red

"FUTURE" and "DELIVERY" written close to each other
  1 c red
  80 c red 

On head of freedom stamps
  1 $ green (horizontal red overprint)
  2 $ red (vertical overprint)
  3 $ lilac (red vertical overprint)
  5 $ blue (red vertical overprint)
  10 $ yellow (vertical overprint)
  20 $ green (vertical overprint)

On large sized stamps with various portraits (horizontal overprint)

1000 $ yellow, 1918 documentary stamp, with overprint "FUTURE DELIVERY"

  30 $ orange
  50 $ light green
  60 $ brown
  100 $ green
  500 $ blue (red overprint)
  1000 $ yellow

INTERNAL REVENUE

1898 Postage stamps of 1890 overprinted with "I.R."

The 1 c and 2 c postage stamps of 1890 exists with "I.R." overprints (Internal Revenue), issued in 1898. The 1 c exists with two types of overprint. I've seen the 2 c with inverted overprint.

MOTOR VEHICLES

1942-1945 Inscription "FEDERAL USE TAX ON MOTOR VEHICLES", bell

  42 c green
  42 c red
  42 c yellow
  42 c violet
  84 c green
  84 c red
  84 c yellow
  84 c violet
  1.25 $ green
  1.25 $ red
  1.25 $ yellow
  1.25 $ violet
  1.67 $ green
  1.67 $ red
  1.67 $ yellow
  1.67 $ violet
  2.09 $ green (inscription "JUNE 30, 1942")
  2.09 $ red
  2.09 $ yellow
  2.09 $ violet
  2.50 $ red
  2.50 $ yellow
  2.50 $ violet
  2.92 $ red
  2.92 $ yellow
  2.92 $ violet
  3.34 $ red
  3.34 $ yellow
  3.34 $ violet
  3.75 $ red
  3.75 $ yellow
  3.75 $ violet
  4.17 $ red
  4.17 $ yellow
  4.17 $ violet
  4.59 $ red
  4.59 $ yellow
  4.59 $ violet
  5 $ red (inscription "JUNE 30, 1943")
  5 $ yellow
  5 $ violet (inscription "JUNE 30, 1945")

1945 Portrait of D.Manning in an ellipse, inscription "FEDERAL USE TAX ON MOTOR VEHICLES UNITED STATES INTERNAL REVENUE"

  42 c green
  84 c green
  1.25 $ green
  1.67 $ green
  2.09 $ green
  2.50 $ green
  2.92 $ green
  3.34 $ green
  3.75 $ green
  4.17 $ green
  4.59 $ green
  5 $ green

PLAYING CARDS

1894 Inscription "PLAYING CARDS", "U.S." in upper left corner, "I.R." in upper right corner

  2 c red (rouletted)
  2 c blue (rouletted or perforated)

Surcharged
  "ACT OF 1917 7 CENTS" (red) on 2 c blue (1917)
  "7" on 2 c blue (1917)
  "7" on 2 c blue (1917)
  "7 CTS." (vertically, red or violet) on 2 c blue (1917)
  "7 CENTS" (vertically, black, violet or red) on 2 c blue (1917)
  "7 c" (red) on 2 c blue (1917)
  "REVENUE ACT OF 1918 8 CENTS" (red) on 2 c blue (1919)
  "8 c" (red, upside down) on 2 c blue (1919)
  "8 Cts." (red) on 2 c blue (1919)

1918 Larger design, inscription "U.S. INT. REV." on top, "PLAYING CARDS" in a circle, "CLASS A" at the bottom, imperforate or rouletted

  (-) blue

Surcharged
 "7 CENTS" (vertically, black, violet or red) on blue

1922 Inscription "USIR" on top, "PLAYING CARDS" in a circle and "CLASS A" in the center

  (-) blue

Surcharged
  "8 c" on blue

1924 Similar design as 1922 issue, but with value in center

  10 c blue
  1 PACK blue (1940)

Also exists as a precanceled coil stamp (upper and lower part imperforate).

1929 Larger sized stamp, "PLAYING CARDS" curved on top, "U.S. INT. REV." at the bottom

  10 c blue
  1 PACK blue (1940)

POTATOES

1935 Image of a woman looking down, inscription "UNITED STATES INTERNAL REV SERIES 1935 POTATOES", besides value indication also weight indication on each stamp

  3/4 c red
  1 1/2 c brown
  2 1/4 c green
  3 c lilac
  3 3/4 c yellow
  7 1/2 c brown
  11 1/4 c orange
  18 3/4 c brown
  37 1/2 c orange
  75 c blue
  93 3/4 c lilac
  1.12 1/2 $ green
  1.50 $ light brown

PROPRIETARY

1871 Inscription "U.S. INTER.REV." or "U.S. INTER. REVENUE" or "UNITED STATES INTERNAL REVENUE", portrait of Washington, various frames

  1 c green and black
  2 c green and black
  3 c green and black
  4 c green and black
  5 c green and black
  6 c green and black
  10 c green and black

Large sized stamps
  50 c green and black
  1 $ green and black

Even larger sized stamp
  5 $ green and black

1875 Portrait of Washington facing the left, inscription "U.S. INTER. REV. PROPRIERTARY", various frames

(rouletted and perforated)

  1 c green
  2 c brown
  3 c orange
  4 c brown
  5 c black
  6 c blue
  6 c violet
  10 c blue

1898 War ship, inscription "PROPRIETARY SERIES OF 1898"

This design also exists with inscription "DOCUMENTARY"


  1/8 c green
  1/4 c brown
  3/8 c orange
  5/8 c blue
  1 c green
  1 1/4 c violet
  1 7/8 c blue
  2 c brown
  2 1/2 c red
  3 3/4 c olive
  4 c violet
  5 c brown

1914 Value in circle, inscription "PROPRIETARY" on top, "UNITED STATES INTERNAL REVENUE SERIES OF 1914" around the circle

  1/8 c black
  1/4 c black
  3/8 c black
  1/2 c black
  5/8 c black
  1 c black 
  1 1/4 c black
  1 1/2 c black 
  1 7/8 c black
  2 c black 
  2 1/2 c black
  3 c black 
  3 1/8 c black
  3 3/4 c black
  4 c black
  4 3/8 c black
  5 c black
  6 c black
  8 c black
  10 c black
  20 c black

1919 Value in a half-circle, inscription "PROPRIERTARY U.S.INTERNAL REVENUE" on top

  1 c blue
  2 c blue
  3 c blue
  4 c blue
  5 c blue
  8 c blue 
  10 c blue
  20 c blue
  40 c blue

STOCK TRANSFER

1918 Documentary stamps, overprinted "STOCK TRANSFER"

On small documentary stamps with value in ellipse (horizontal overprint)
  1 c red
  2 c red (overprint exists in 2 types)
  4 c red 
  5 c red
  10 c red (overprint exists in 2 types)
  20 c red (overprint exists in 2 types)
  25 c red
  40 c red
  50 c red (overprint exists in 2 types)
  80 c red

With different type of overprint and further overprint 'SERIES 1940'
  1 c red 
  2 c red
  4 c red
  5 c red
  10 c red
  20 c red
  25 c red
  40 c red
  50 c red
  80 c red

On head of freedom stamps
  1 $ green (vertical red overprint)
  1 $ green (vertical black overprint)
  1 $ green (horizontal black overprint)
  2 $ red (vertical overprint)
  2 $ red (horizontal overprint)
  3 $ lilac (red vertical overprint)
  4 $ brown (vertical overprint)
  5 $ blue (red vertical overprint)
  10 $ yellow (vertical overprint)
  20 $ green (vertical overprint)

With different type of overprint (horizontal) and further overprint 'SERIES 1940'
  1 $ green
  2 $ red
  3 $ lilac
  4 $ brown
  5 $ blue
  10 $ yellow
  20 $ green

On large sized stamps with various portraits (horizontal overprint)
  30 $ orange
  50 $ light green
  60 $ brown
  100 $ green
  500 $ blue (red overprint)
  1000 $ yellow

With different type of overprint and further overprint 'SERIES 1940'
  30 $ orange (blue overprint)
  50 $ light green

1940-1952 Inscription "STOCK TRANSFER UNITED STATES INTERNARL REVENUE", various portraits of presidents, overprinted "SERIES 1940", "SERIES 1941", "SERIES 1942", "SERIES 1943", "Series 1944", "Series 1945", "Series 1946", "Series 1947", "Series 1948", "Series 1949", "Series 1950", "Series 1951", "Series 1952"

  1 c green
  2 c green
  4 c green
  5 c green
  10 c green
  20 c green
  25 c green
  40 c green
  50 c green
  80 c green

Larger size
  1 $ green
  2 $ green
  3 $ green
  4 $ green
  5 $ green
  10 $ green
  20 $ green

Even larger size
  30 $ green
  50 $ green
  60 $ green
  100 $ green
  500 $ green
  1000 $ green
  2500 $ green (from 1944 onwards)
  5000 $ green (from 1944 onwards)
  10000 $ green (from 1944 onwards)

The designs are identical to the Documentary stamps of 1940. With "Series 1952" overprint only the values 1 c, 10 c, 20 c, 25 c, 40 c, 4 $, 10 $ and 20 $ exist.

TOBACCO SALE TAX

1934 Documentary stamps of 1917 overprinted "TOBACCO SALE TAX"

On small stamps with value in ellipse

  1 c red
  2 c red
  5 c red
  10 c red
  25 c red
  50 c red

On stamps with head of woman to the right

  1 $ green
  2 $ red
  5 $ blue
  10 $ orange
  20 $ olive

WINES

1914 Inscription "CORDIALS, WINES ETC. SERIES OF 1914"

Small sized stamps
  1/4 c green
  1/2 c green
  1 c green
  1 1/2 c green
  2 c green
  3 c green
  4 c green
  5 c green
  6 c green
  8 c green
  10 c green
  20 c green
  24 c green
  40 c green

Large sized stamp
  2 $ green

1916 Inscription "UNITED STATES INTERNAL REVENUE WINES"

With inscription "SERIES OF 1916"
  1 c green
  3 c green
  4 c green
  6 c green
  7 1/2 c green
  10 c green
  12 c green
  15 c green
  18 c green 
  20 c green
  24 c green
  30 c green
  36 c green
  50 c green
  60 c green
  72 c green
  80 c green
  1.20 $ green
  1.44 $ green
  1.60 $ green
  2 $ green
  4 $ green
  4.80 $ green
  9.60 $ green

With inscription "SERIES OF 1916", larger size
  20 $ green
  40 $ green
  50 $ green
  100 $ green

With inscription "SERIES OF 1934" (smaller sizes)

  1/5 c green
  1/2 c green
  1 c green
  1 1/4 c green
  1 1/2 c green
  2 c green
  2 1/2 c green
  3 c green
  4 c green
  5 c green
  6 c green
  7 1/2 c green
  10 c green
  12 c green
  14 3/5 c green
  15 c green
  18 c green
  20 c green
  24 c green
  30 c green

With inscription "SERIES OF 1934" (larger sizes)
  40 c green
  43 1/5 c green
  48 c green
  1 $ green
  1.50 $ green
  2.50 $ green
  5 $ green

1941 Inscription "WINES UNITED STATES INTERNAL REVENUE SERIES OF 1941"

  1/5 c green and black
  1/4 c green and black
  1/2 c green and black
  1 c green and black
  1 7/10 c green and black
  2 c green and black
  3 c green and black
  3 2/5 c green and black
  3 1/2 c green and black
  3 3/4 c green and black
  4 c green and black
  5 c green and black
  6 c green and black
  7 c green and black
  7 1/2 c green and black
  8 c green and black
  8 1/2 c green and black
  9 c green and black
  10 c green and black
  11 1/4 c green and black
  12 c green and black
  13 2/5 c green and black
  14 c green and black
  15 c green and black
  16 c green and black
  17 c green and black
  19 1/5 c green and black
  20 c green and black
  20 2/5 c green and black
  24 c green and black
  28 c green and black
  30 c green and black
  32 c green and black
  33 1/2 c green and black
  36 c green and black
  38 1/4 c green and black
  40 c green and black
  40 4/5 c green and black
  45 c green and black
  48 c green and black
  50 c green and black
  51 c green and black
  60 c green and black
  67 c green and black
  68 c green and black
  72 c green and black
  80 2/5 c green and black
  84 c green and black
  90 c green and black
  96 c green and black
  
Larger size
  1 $ ONE DOLLAR green and black
  1.20 $ green and black
  1.44 $ green and black
  1.50 $ green and black
  1.50 3/4 $ green and black
  1.60 $ green and black
  1.60 4/5 green and black (two types)
  1.68 $ green and black
  1.80 $ green and black
  1.88 3/10 $ green and black
  1.92 $ green and black
  2.00 $ green and black
  2.01 $ green and black
  2.40 $ green and black
  2.68 $ green and black
  3 $ green and black
  3.36 $ green and black
  3.60 $ green and black
  4.00 $ green and black
  4.08 $ green and black
  4.80 $ green and black
  5.00 $ green and black
  5.76 $ green and black
  6.00 $ green and black
  7.00 $ green and black
  7.20 $ green and black
  8.00 $ green and black
  8.16 $ green and black
  9.60 $ green and black
  10 $ green and black
  20 $ green and black
  30 $ green and black
  50 $ green and black
  100 $ green and black
  200 $ green and black
  400 $ green and black
  500 $ green and black
  600 $ green and black
  900 $ green and black
  1000 $ green and black
  2000 $ green and black
  3000 $ green and black
  4000 $ green and black