Sale 1164 — The Grant Inman Collection, Part 6: Wine, Beer and Silver Tax Stamps
Sale Date — Wednesday, 20 September, 2017
Category — Beer Stamps - 1917 Provisional Issue
1917, (37-1/2c) Ty. A Handstamped Surcharge on (18-3/4c) Red Brown on Blue, -1/8bbl., No. REA96, Beer (REA117; unlisted in Priester). Priester Type 102 surcharge, large margins to a bit close at upper left, "W C B Co. +9+3-18" perforated cancel (either Westchester County Brewing Co., Pelham N.Y., or Watertown Consumer's Brewing Co., Watertown N.Y.), tiny thin spot at left center, light diagonal crease at bottom leftVERY FINE APPEARANCE. THIS IS THE RECORDING COPY AND STILL THE ONLY KNOWN EXAMPLE OF THE ONE-EIGHTH BARREL 1914 SURCHARGED ISSUE WITH "ACT OF 1917" HANDSTAMPED PROVISIONAL SURCHARGE, SCOTT REA117. UNLISTED IN THE 1990 PRIESTER BOOK.
This stamp was reported in the July-August 1996 American Revenuer. It was acquired by Henry Tolman from the Joyce collection. Also ex "Scarsdale". With 2006 P.F. certificate
1917, (37-1/2c) Ty. B Surcharge on 18-3/4c Red Brown on Blue, -1/8bbl., No. REA106, Beer (REA118b; Priester 141B). Priester Type 141 surcharge, three large margins including bottom sheet margin and part of adjoining stamp at left, in at right, "K S Co., 8:17:18" perforated cancel, few faults including faint creases and some slight soiling, small hole at lower rightFINE APPEARANCE, THIS IS THE ONLY RECORDED EXAMPLE OF THE 1917 EIGHTH-BARREL WITH TYPE B SURCHARGE. ONE OF THE GREAT RARITIES OF BEER STAMP COLLECTING.
This stamp is not listed in the Priester census. Ex "Scarsdale". With 2012 P.F. certificate
1917, (37-1/2c) Ty. C Surcharge on 18-3/4c Red Brown on Blue, -1/8bbl., No. REA106, Beer (REA118c; Priester 141C). Priester Type 149 surcharge, unused (no gum), large margins to full, light creases, Very Fine appearance, only 13 unused and used are recorded in the Priester census, we have offered one of each since keeping computerized records
1917, (50c) Ty. D Manuscript Surcharge on (25c) Black on Blue, -1/6bbl., No. REA97, Beer (REA119 var; Priester 137D). Full and even margins, detailed impression, "N S B Co., 10:+5:17" perforated cancel, repaired where torn in two, otherwise Very Fine, very scarce, only two are recorded in the Priester census with the "act of 1917" in manuscript and this is the earliest reported use, noted but unlisted in Scott, this should be given its own listing of REA119d, ex "Scarsdale", with 2012 P.F. certificate
1917, (50c) Ty. A Surcharge on 25c Violet Blue on Blue, -1/6bbl., No. REA107a, Beer (REA120; Priester 143A). Priester Type 86 surcharge, unused (no gum), three huge margins, in at top, faint vertical crease at right, tiny pinhole, Fine and scarce, only 20 are recorded in the Priester census including eight with the Type 86 surcharge (we do not know how many of these are unused), this is the first with this surcharge type we have offered since keeping computerized records
1917, (50c) Ty. A Surcharge on 25c Black on Blue, -1/6bbl., No. REA107, Beer (REA120a; Priester 142A). Priester Type 81 surcharge, unused (no gum), three full margins, in at bottom, rich color, few faint creases, essentially sound, Fine and scarce, the Priester census records only nine examples of the Type A surcharge and only four are Type 81, we do not know how many are unused
1917, (75c) Ty. A Surcharge on (37-1/2c) Ty. A Surcharge, 25c Green on Blue, -1/4bbl., No. REA93, Beer (REA120B; Unlisted in Priester). Priester Type 70 and Type 105 surcharges, the latter with full "ACT OF OCT. 3, 1917" (the only surcharge type containing month and day), large margins all around, "M B Co. +5:25:18" perforated cancel, light creases not mentioned on accompanying certificateVERY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF THE 1910 25-CENT QUARTER BARREL WITH BOTH 1914 AND 1917 PROVISIONAL SURCHARGES. ONE OF THE GREATEST BEER STAMP RARITIES AND ONE OF THE HIGHLIGHTS OF THE INMAN BEER STAMP COLLECTION.
The existence of this stamp with both 1914 and 1917 surcharges is very unusual. By the time the 1917 surcharge was used, the 1914 unsurcharged issue (Scott REA108) had been in use for almost three years. The stamp offered here reflects the rate change from $1.00 per barrel when the underlying stamp (REA93) was issued, to $1.50 per barrel in 1914, when the first surcharge was applied (REA98). The rate was again changed to $3.00 per barrel on October 4, 1917, when the 1917 provisional surcharge was used. This remarkable item must have been found in early 1918 and placed into use with the second surcharge applied, so as not to waste a perfectly good stamp.
With copy of 2015 P.F. certificate as REA98 var. This has since rightfully been given its own Scott listing as REA120B.
1917, (75c) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA115, Beer (REA122; Priester 151A). Five used stamps, including four of No. REA122 with different surcharges including Priester Types 81, 86 (double with one inverted) and 88, also one of REA122c, large margins, perforated cancels, few minor flaws, Very Fine group, ex "Scarsdale", Scott Retail with no premium for the double one inverted variety
1917, (75c) Ty. B Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA115, Beer (REA122b; Priester 151B). Priester Type 141 surcharge, large margins to in at right, large "Shlitz 1-22-18" perforated cancel, tear and rust mark at top rightFINE. ONE OF ONLY THREE REPORTED EXAMPLES OF THE TYPE B 1917 PROVISIONAL SURCHARGE ON THE QUARTER-BARREL 1916 ISSUE.
The three REA122b stamps reported in Priester census have different types of surcharges (Types 141, 142 and 143). Ex Tolman and "Scarsdale". With 2006 P.F. certificate.
1917, ($1.50) Ty. B Surcharge on 75c Black on Blue, -1/2bbl., No. REA116, Beer (REA124b; Priester 152B). Priester Type 140 surcharge, large margins all around, "Shlitz 1-28-18" perforated cancel, repaired horizontal tear across stamp, piece added at upper leftONE OF THREE REPORTED EXAMPLES OF THE TYPE B 1917 PROVISIONAL SURCHARGE ON THE HALF-BARREL 1916 ISSUE. A GREAT RARITY.
The three REA124b stamps reported in the Priester census have different types of surcharges (Types 140, 144 and 145). Ex Tolman and "Scarsdale". With 2006 P.F. certificate.
1917, ($1.50) Ty. C Inverted Surcharge on 75c Black on Blue, -1/2bbl., No. REA116, Beer (REA124d; Priester 152aC). Position 14, unused (no gum), large margins, light creases, Extremely Fine, probably one of the finest examples of this rare inverted surcharge error, only 20 are reported in the Priester census, ex Tolman, with 2006 P.F. certificate
1917, ($6.00) Ty. A Surcharge on ($3.00) Orange on Blue, 1hhd., No. REA102, Beer (REA126; Priester 139A). Priester Type 93 surcharge, large margins to clear, large "PB & S 1, 2 14 18, NEWARK" perforated cancel, tear at top center is barely noticeableVERY FINE APPEARANCE. ONE OF ONLY THREE RECORDED EXAMPLES OF THIS ONE-HOGSHEAD 1917 TYPE A PROVISIONAL SURCHARGE.
The Priester census reports only two examples of REA126. Both have the Type 93 surcharge. The other was offered in our auction of the Tolman collection in 2006. A third example has since come to market, offered in our Sale 1068, also with the Type 93 surcharge.
Ex "Scarsdale". With 2005 P.F. certificate.
1917, ($6.00) Ty. A Surcharge on $3.00 Orange on Blue, 1hhd., No. REA111, Beer (REA127; Priester 147A). Described in our "Scarsdale" sale as Priester Type 82 surcharge, after close examination the lettering appears to be a hybrid of serif and sans-serif type that is unlisted in the Priester book with no serifs on the "A" but having them on the "C" and "T", large and even margins, unused (no gum), tiny thin speck, Very Fine, only 22 are recorded in the Priester census but this previously unrecognized surcharge type may well be unique, ex "Scarsdale", with 2012 P.F. certificate as surcharge Type 82
1917, ($15.00) Ty. C Surcharge on $7.50 Black on Blue, 5bbl., No. REA112, Entire Stamp, Beer (REA129; Priester 148aC). Unused (no gum), bright and fresh, small traces of extraneous ink from surcharge, faint vertical crease at right, small tear in upper right margin clear of designEXTREMELY FINE. AN OUTSTANDING EXAMPLE OF THE RARE TYPE C "ACT OF 1917" SURCHARGE ON THE ENTIRE 5-BARREL BEER STAMP.
Priester records four examples of REA129. None was offered in our "Scarsdale" sale.
Ex Tolman. With 2006 P.F. certificate