Sale 1066 — The Wildhorse Collection of U.S. Revenues and Encased Postage
Sale Date — Monday, 24 March, 2014
Category — Silver Tax
$100.00 Green, Silver Tax (RG21). Serial no. 375461, unused, without gum as issued, rich color, Very Fine and choice
$500.00 Blue, Silver Tax (RG22). Serial no. 41803, rich color on bright paper, well-proportioned margins, violet handstamp cancel neatly struck at top, Extremely Fine
$1,000.00 Orange, 11mm Between "Silver" and "Tax" (RG27). Serial no. 80026, vibrant color and wide margins, cancelled by clear strike of purple "Office of the Collector of Internal Revenue, 2nd District, N.Y., Received Sep. 11, 1936" oval handstamp, also two strikes of "BM9/3/36" handstamp at top, fresh and Very Fine, probably less than a dozen examples are known, the others we have been able to locate all seem to have been used on the same day and are similarly cancelled, with 2005 P.S.E. certificate (VF 80; Revenues unpriced in SMQ)
$2.00 Rose, "Series 1940" Ovpt., Silver Tax (RG50). Original gum, single small h.r., brilliant color on bright paper, well-proportioned margins, Very Fine and choice
$3.00 Violet, "Series 1940" Ovpt., Silver Tax (RG51). Original gum, intense shade and impression, wide margins, Very Fine and choice
$4.00 Yellow Brown, "Series 1940" Ovpt., Silver Tax (RG52). Original gum, rich color, Very Fine, with 2002 P.S.E. certificate
$5.00 Dark Blue, "Series 1940" Ovpt., Silver Tax (RG53). Original gum, lightly hinged, rich color, natural gum bend, Very Fine, with 1999 P.F. certificate
$10.00 Orange, "Series 1940" Ovpt., Silver Tax (RG54). Original gum, lightly hinged, vivid color, light natural gum bend, Fine
$30.00 Vermilion, "Series 1940" Handstamped Ovpt., Silver Tax (RG55). Serial no. 406465, brilliant color, unobtrusive strike of purple oval cancelVERY FINE AND CHOICE. A BEAUTIFUL SOUND EXAMPLE OF THE $30.00 1940 SILVER TAX ISSUE. ONLY TEN COPIES ARE RECORDED. A GREAT RARITY.
Of the ten copies recorded, only approximately half are believed to be sound.
With 2004 P.F. certificate
$60.00 Brown, Blue "Series 1940" Handstamped Ovpt., Silver Tax (RG56). Large margins, brilliant color, neat strikes of purple oval cancelsEXTREMELY FINE. THE $60.00 BROWN 1940 SERIES SILVER TAX IS ONE OF THE RAREST OF ALL SILVER TAX STAMPS. ONLY NINE EXAMPLES ARE RECORDED -- ALL ARE USED AND THIS IS ONE OF THE TWO FINEST IN EXISTENCE.
This denomination is particularly desirable because it depicts Abraham Lincoln. Six of the nine recorded copies are sound.
Ex Turner and Gaudio. With 1980 P.F. certificate
$100.00 Green, Blue "Series 1940" Handstamped Ovpt., Silver Tax (RG57). Serial no. 377126, deep rich color on bright paper, light strike of magenta oval cancelsVERY FINE AND CHOICE. A RARE EXAMPLE OF THE $100.00 GREEN SERIES 1940 HANDSTAMPED IN BLUE. ONLY THIRTEEN ARE BELIEVED TO EXIST.
Richard Friedberg records a total of thirteen used copies of this issue. Of these at least six have faults.
Ex Sohn. With 2005 P.F. certificate
$1.00-$5.00 Gray, "Series 1941" Ovpt., Silver Tax (RG70-RG74). Original gum, lightly hinged except $2.00 Mint N.H., all with nice margins and centering, bright shades, Very Fine group
$10.00 Gray, "Series 1941" Ovpt., Silver Tax (RG75). Original gum, lightly hinged, beautiful color, Very Fine
$100.00 Gray, "Series 1941" Ovpt., Silver Tax (RG80). Serial no. 117, radiant color, oval handstamp cancel, well-proportioned margins, light blue backstamp, Very Fine and choice
$1.00-$5.00 Gray, "Series 1942" Ovpt., Silver Tax (RG95-RG99). Original gum, generally lightly hinged or single hinge mark at top, wide margins and well-centered throughout, fresh colors, Very Fine and choice group with the $3.00 and $4.00 Extremely Fine
$3.00 Gray, Series 1942, Overprinted "Series 5942", Silver Tax (RG97a). In pair with normal, right stamp the error, barest trace of what may be hinging or light fingerprint, fresh and Fine-Very Fine, especially desirable as a pair
$20.00 Gray, "Series 1942" Ovpt., Silver Tax (RG101). Barest trace of hinging, intense shade, nicely proportioned margins, Extremely Fine, a pretty stamp, with 2009 P.F. certificate (VF-XF 85)
$20.00 Gray, Series 1942, Overprinted "Series 5942", Silver Tax (RG101a). Block of four, the bottom left stamp the "5942" error, other three stamps normal "1942" ovpts., bottom pair lightly hinged, top pair with narrow horizontal gum skip, bright color and well-centeredVERY FINE EXAMPLE OF THE "5942" OVERPRINT ERROR ON THE $20.00 1942 SERIES SILVER TAX, IN A BLOCK OF FOUR. A GREAT RARITY OF REVENUE AND UNITED STATES ERROR COLLECTING.
Ex Cunliffe and Sohn.
$60.00 Gray, "Series 1942" Ovpt., Silver Tax (RG104). Serial no. 791, without gum as issued, intense shade and impression, wide margins, bright and freshVERY FINE ANE CHOICE. AN EXTREMELY RARE UNUSED EXAMPLE OF THE SERIES 1942 $60.00 SILVER TAX ISSUE. ONLY TWO UNUSED STAMPS ARE RECORDED.
The Curtis Collection website and the census compiled by Revenue expert Eric Jackson list only two unused examples of this issue.
Ex Cunliffe and Buford. With 2003 P.S.E. certificate
$20.00 Gray, Series 1944, Silver Tax (RG126). Original gum, single hinge mark at top, bright shade, choice centering, Extremely Fine, with 2003 P.S.E. certificate (VF-XF 85; Revenues unpriced in SMQ), ex Buford and DePriest
$30.00 Gray, Series 1944, Silver Tax (RG127). Serial no. 2809, unused, without gum as issued, radiant color, Very Fine
$50.00 Gray, Series 1944, Silver Tax (RG128). Serial no. 1082, unused, without gum as issued, intense shade, Very Fine, ex Buford and DePriest, with 2003 P.S.E. certificate (VF 80; Revenues unpriced in SMQ)
$60.00 Gray, Series 1944, Silver Tax (RG129). Serial no. 2162, choice balanced margins, green handstamp and blue 1955 manuscript cancels, Extremely Fine, with 2003 P.S.E. certificate (XF 90; Revenues unpriced in SMQ)
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