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Figure 14. Export beer stamp for bottled beer used in the 1890s to designate that it was exempt from tax. For Further Reading Recommendations from the APRL research staff: An Introduction to Revenue Stamps by Bill Castenholz. (Pacific Palisades, CA: Castenholz & Sons, c1994). G3701 .R451 C349i Introduction to United States Revenue Stamps by Richard Friedberg. ( Sidney, OH: Linn’s Stamp News, 1994). G3701 .R451 F899i 1994a Documentary State Revenue Stamps of the United States of that decision, the exhibitor asked the show committee to open the frames so he could remove his exhibit. He then told them that not only would he never exhibit again, but that he did not plan to attend any national level stamp shows again. To the best of my knowledge that exhibitor kept his word. Today, an exhibit of special tax stamps would be accepted and judged. Just as we have explored these stamps that were issued to pay a tax, there are several stamps used by Internal Revenue to designate that something was exempt from a tax. We will look at just two of these stamps, both used to identify that beer (“fermented liquor”) was exempt from tax because the beer was designated for export. There were advantages for both the brewery and government. The nonpayment of taxes only to be refunded upon export was (1) preservation of the brewery’s capital and (2) elimination of paperwork for the government. These export stamps for beer were first initiated by a law passed in June 1890. Stamps issued for this purpose could be used on different sizes of kegs by cutting off the coupons on the left. It appears that this stamp (Figure 13) was intended for a quarter barrel of beer but was never used. The export beer stamp in Figure 14 was to be applied to beer that had been bottled. Again, this stamp could be used for multiple sized containers. It has been cut off for six gallons. Neither of these stamps should appear in a local store or tavern. Only kegs of beer with a taxpaid stamp on them should have ever been seen at the local bars in this country. Both of these beer examples and stamps for export of various kinds of tobacco products are rather scarce in general – especially used examples, which would have had to make their way back to this country after they had been exported. This concludes our brief survey of stamps issued to show the payment of a tax or to designate that a product is exempt from tax because it will be exported. My purpose here was not to be comprehensive, but to illustrate a broad range of examples that fulfill this one of many possible functions of revenue stamps. by Brewster Kenyon. (Long Beach, CA : Brewster C. Kenyon, 1920). G3701 .R451 K37d An Historical Reference List of the Revenue Stamps of the United States, Including the Private Die Proprietary Stamps by George Toppan. (Pacific Palisades, CA: Castenholz and Sons, 1990). G3701 .R451 T675h 1899 Reprint 1990 The Revenue Stamps of the United States by Christopher West and Elliot Perry. (Pacific Palisades, CA: Castenholz and Sons, 1979). G3701 .R451 W516r 197 58 AMERICAN PHILATELIST / JANUARY 2021
Gary Posner Wish Central “Making Buying & Selling Wishes a Reality!” From Classics to Back-of-Book, please visit www.garyposnerinc.com where you will find to the right on our home page a “CLICK HERE” link to the many singles and multiples we have listed at Collectors Corner. Enjoy another Great Resource for Buyers— Our eBay Store: www.ebay.com/str/garyposner—with a Best Offer Option ! Bob Prager #8A. 1851-56 1¢ Blue, Mint, Very Fine, No Gum, Beautiful Deep Rich Color, Scarce, with a Philatelic Foundation Certificate. Scott $2,250 Our List Price $1,899 Special Ad Price $1,750 Have Similar? If you have individual pieces or a collection, it will pay you to call Bob Prager at 800-323-4279 to arrange for its lucrative sale or consignment. We are ALWAYS looking for U.S. & Foreign Collections from $5,000 to $5,000,000 #28. 1857 5¢ Red Brown, Mint, Fine, Hinged Original Gum, Tiny Corner Margin Crease Bottom Right and Small Stain Spot, Still an Exceedingly Rare Mint Example with a Philatelic Foundation Certificate, also Signed Bartels. Scott $60,000 Our List Price $18,000 Special Ad Price $16,500 We Also Buy GOLD—and Pay High Prices! Call Us Now: 800-323-4279 #17. 1851 12¢ Black, Beautiful Left Sheet Margin Copy, Very Faint Crease, Mint, Very Fine to Extremely Fine Centering, Four Margin Example with Full Original Gum and a Philatelic Foundation Certificate. Scott $6,250 Our List Price $3,100 Special Ad Price $2,850 No. 61—Mint, Full OG (100% Sound) #119b. 1869 15¢ Pictorial Invert, Used, Fine to Very Fine, Reperfed at Top and Right, Vignette Showing Nicely Through a Neat Circle of Wedges Cancel. A Handsome Invert of Which Only 103 Are Known, with a PSE Certificate. Scott $22,500 Our List Price $14,000 Special Ad Price $12,750 #160. 1873 7¢ Orange Vermilion, Used, Extremely Fine to Superb Jumbo with a Spectacular, Light, New York Foreign Mail Star Cancellation (Weiss Type ST– MP3). With Enormous Jumbo Margins, this is a Matchless Gem For The Finest Collection, Graded 95J with a PSE Certificate. Our List Price $1,400 Special Ad Price $1,275 Gary Posner, Inc. They’re all here! #193. 1880 2¢ Black Brown Soft Paper Special Printing, Unused, Extremely Fine, No Gum As Issued, Couple of Tiny, Trivial, Thin Spots at Top. One of Only 48 Known, a Fantastic Example with Rich Color and a Philatelic Foundation Certificate. Scott $16,000 Our List Price $10,000 Special Ad Price $$8,850 #144. 1870 90¢ Carmine, Mint, Fine-Very Fine, Expertly Reperfed At Left, a Few Tiny Gum Spots Removed Opposite Perry’s Eye, Immaculate Fresh Full Original Gum With a Clear Grill Impression– Rare Thus. With Philatelic Foundation and PSE Certificates, this Stamp is Missing From Even Advanced Collections. Scott $25,000 Our List Price $8,000 Special Ad Price $7,250 #172. 1875 10¢ Pale Brown Special Printing, Unused, Fine to Very Fine, No Gum As Issued, Scissor Separated as Usual, an Extremely Handsome Example of Which Only 38 Are Known, with a Philatelic Foundation Certificate. Scott $17,000 Our List Price $12,000 Special Ad Price $10,950 #64. 1861 3¢ Pink, Mint, Extremely Fine, Hinged Original Gum, Quite Trivial Vertical Crease at Center, an Incredibly Well Centered Example of the Pink Shade with APS and PSE Certificates. Scott $14,000 Our List Price $4,500 Special Ad Price $3,990 #243a. $3 Columbian, Olive Green Shade, Mint, Very Fine, Lightly Hinged Original Gum, Extremely Fresh And Choice, an Attractive, Well Centered Stamp with a PSE Certificate. Scott $1,350 Our List Price $1,350 Special Ad Price $1,250 Wanted to Buy! #142 Used SOUND, F-VF or Better. We Need This NOW and Are Ready to Pay Generous Prices. If you have this or other rarities, or if you seek rarities for your collection, phone Bob Prager at 800-323-4279. GARY POSNER, INC. 265 Sunrise Highway, Ste. 1-308, Rockville Centre, NY 11570 Cell: No. 314A Used—Sound 917-538-8133 No. 363 Never Hinged • Phone 800.323.4279 • Fax 516-599-2145 www.garyposnerinc.com • GaryPosnerInc@aol.com
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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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President’s Column BY Robert Zeig
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Editing Philately BY Gary Wayne Loe
Page 10 and 11: Kelleher’s World Renowned Public
Page 12: TH stamp dealers who can match your
Page 15 and 16: I called the telephone number liste
Page 17 and 18: ed” P.O. Box 297 Dunn Landing, VA
Page 19 and 20: The Stanley Gibbons Auction House h
Page 21 and 22: ight, let us strive on to finish th
Page 23 and 24: Where is everywhere? Defining the s
Page 25 and 26: RENEW YOUR APS MEMBERSHIP NOW BY
Page 27 and 28: Figure 1. Austria MI 4 (Scott 4), d
Page 29 and 30: 11-16. The selected approach was to
Page 31 and 32: 1. The Consortium was endorsed by s
Page 33 and 34: terminated on April 25, 1922, and t
Page 35 and 36: Carriers and Locals Society The Soc
Page 37 and 38: Map 2. Map showing U.S., British, F
Page 39 and 40: Figure 5. Examples from each set of
Page 41 and 42: Figure 11. The 3 Franc value of the
Page 43: issues for VG and FTT Zone A are al
Page 47 and 48: A year ago, my article “A Stamp o
Page 49 and 50: Hubble Space Telescope On May 21, 1
Page 51 and 52: this time using an acrylic-based ad
Page 53 and 54: on April 1, 1997, and shone bright
Page 55 and 56: Fgure 2. German language marriage c
Page 57 and 58: Figure 5. An example of a check whi
Page 59: Figure 11. The use of a private die
Page 63 and 64: Figure 2. The slightly odd horizont
Page 65 and 66: Figure 6. The Oklahoma Philatelic S
Page 68 and 69: Adventures in Expertizing BY Ken Ma
Page 70 and 71: My Stamp Story: Ardis Quick I start
Page 72: Buy and Sell BY Carol Hoffman Direc
Page 75 and 76: Figure 2. The APRL Digital collecti
Page 77 and 78: Figure 3. The “Westcoaster Mailst
Page 79 and 80: Membership Report No. 11, NOVEMBER
Page 82 and 83: Vollbrecht, Michael (232520) Lawren
Page 84 and 85: CZECHOSLOVAKIA WANT LISTS FILLED, Y
Page 86 and 87: CT 06264 Prices 1/2 Scott 2020. (14
Page 88 and 89: Quality U.S. Stamps 215rubber01.ind
Page 90 and 91: Index of Advertisers Amos Media—w
Page 92 and 93: Show Time stampshow@stamps.org The
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Page 97 and 98: SOUTH KOREA - 100th Anniversary of
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