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Figure 7. Several examples of stamps used to pay the taxes on the contracts for the future delivery of commodities. The first example, with the handstamp “F.D.” (unlisted in Scott), was a provisional in use prior to the delivery of the proper stamps from Internal Revenue. Figure 8. Several examples of stamps (Scott RD10, 12, and 21) used to pay the taxes on the sale or transfer of ownership of stocks. Figure 9. The use of general proprietary stamps (Scott R3c) to pay the tax on canned goods by two Baltimore canners, Thomas Kensett & Co. and Ruth & Fleming. Figure 10. The use of a general proprietary stamp (Scott R29c) to pay the tax on playing cards by Samuel Hart & Co. playing card manufacturer, Samuel Hart & Co. Samuel Hart later ordered a stamp from the government with a design to be used by only one firm (Figure 11). This so-called private die proprietary stamp served the dual function of paying the tax and acting as trademark protection to discourage anyone who wished to imitate Hart’s cards and try to trade on the name of that firm. The taxation of alcohol and tobacco products are two more areas that fit into this discussion. Each of these encompasses a very large number of stamps. Both beer stamps and wine tax stamps are well covered in the Scott U.S. Specialized. But the area of distilled spirits – including alcohol warehousing, distilled spirits, wholesale liquor dealing, and rectified spirits stamps – for the most part is not covered in Scott. There is also a whole area of stamps that were applied to bottled spirits which are not truly tax stamps, even though they denote that the taxes have been paid. The catalogers of state revenue stamps have dubbed these “liquor seals,” to differentiate them from the stamps that actually collected the taxes on alcohol. In addition, the field of United States tobacco taxpaids is totally untouched by the Scott U.S. Specialized. This includes stamps for Class A and Class B cigarettes, cigars, small cigars, snuff, and pipe or chewing tobacco. I leave each of these fields for a 56 AMERICAN PHILATELIST / JANUARY 2021
Figure 11. The use of a private die proprietary stamp (Scott RU9b) for paying the tax on the playing cards manufactured by Samuel Hart & Co. later discussion, because in number of stamps each comes close to the size of the entire listings of revenue stamps in the Scott U.S. Specialized. Instead, I move to the interesting area of special tax stamps that most stamp collectors, when they encounter them, say are not stamps. These are known as special tax stamps because those three words appear on these overly large pieces of paper (Figure 12). The item in Figure 12 measures about 6 1/4 inches wide by 6 inches tall. Before 1920 these special tax stamps measured about 11 1/2 inches wide and 7 1/4 inches tall. These are much better understood if we look at their function: to collect annual taxes on certain occupations. Once again, this is a vast field of revenues, embracing occupations dealing with tobacco, alcohol, and medicinal narcotics. There are additional occupations, but this will suffice for this overview of paying these annual occupational taxes. The size of the special tax stamps are a turnoff to many collectors; those in use prior to 1920 were even larger! There is an interesting story from about forty years ago, when the president of the American Revenue Association decided to enter his exhibit of special tax stamps in a World Series of Philately show. When the judges saw this exhibit, they told the show committee that they were not going to judge this exhibit, because it was not an exhibit of stamps. When informed Figure 12. Special tax stamp for paying the annual occupational tax for a Brewer of at least 500 barrels of beer (15,500 gallons). Figure 13. Export beer stamp from the Act of June 1890 used to designate that the beer was exempt from taxes. JANUARY 2021 / AMERICAN PHILATELIST 57
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THE JANUARY 2021 $6.95 THE WIDE WOR
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THE AMERICAN PHILATELIST January 20
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