Sale 1164 — The Grant Inman Collection, Part 6: Wine, Beer and Silver Tax Stamps
Sale Date — Wednesday, 20 September, 2017
Category — Beer Stamps - 1918 Provisional Issue
1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., No. REA118, Beer (REA132; Priester 175A). Priester Type 103 and 160 surcharges, unused (no gum), large to huge margins including top sheet margin and part of adjoining stamp at right, faint horizontal crease at bottom mostly in margin, Extremely Fine appearance, scarce, only eleven are recorded in the Priester census (including a block of four and pair), ex "Scarsdale", with 2012 P.F. certificate
1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., Ty. C Surcharge, No. REA118c, Beer (REA132a; Priester 176A). Priester Type 169 surcharge, unused (no gum), huge margins with bottom right corner sheet margins with "E.M.E. siderographer's initials, other sides large, several pinholes and creases, Extremely Fine, the Priester census reports five known for REA132a, we have sold a block of four, three unused singles and one used, one is also listed in Priester with a serif surcharge (Type 153) which we have not yet encountered, ex Tolman, with 2006 P.F. certificate
1918, ($1.00) Ty. A Surcharge on (25c) Black on Blue, -1/6bbl., No. REA97, Beer (REA133; Priester 161A). Priester Type 163 inverted surcharge, large margins, several small holes but otherwise soundVERY FINE AND RARE EXAMPLE OF THE 1918 SIXTH-BARREL "REVENUE ACT OF 1918" ON THE "EMERGENCY TAX UNDER ACT OF 1914." THIS IS THE ONLY REPORTED EXAMPLE WITH A SANS-SERIF SURCHARGE.
The Priester census records six examples of this issue, including five with the serif-type Type 154 surcharge and one with sans-serif Type 163.
Ex Tolman. With 2006 P.F. certificate
1918, ($1.00) Ty. A Surcharge on 25c Black on Blue, -1/6bbl., No. REA107, Entire Stamp, Beer (REA134; Priester 163A). Priester Type 163 surcharge, unused (no gum), large margins all around, crisp impressionEXTREMELY FINE. A SPECTACULAR SOUND EXAMPLE OF THE SIXTH-BARREL 1918 PROVISIONAL SURCHARGE PRINTED IN BLACK.
The Priester census records six copies, including four with this surcharge type. Two are also known with serif surcharge Type 153.
The stamp offered here is the bottom copy in the pair offered in our Tolman sale. With 2006 P.F. certificate for pair. Unlisted in Scott as unused, even though the three we have offered (two from the pair, one with Type 153 surcharge) in our past sales have all been unused.
1918, ($1.00) Ty. A Surcharge on 25c Violet Blue on Blue, -1/6bbl., No. REA107a, Beer (REA134a; Priester 164A). Priester Type 150 surcharge, unused (no gum), large margins all around including top sheet margin, vertical creases, otherwise soundEXTREMELY FINE APPEARANCE. THIS STAMP IS THE ONLY EXAMPLE OF THE 1918 PROVISIONAL SURCHARGE ON THE ONE-SIXTH BARREL 1914 DESIGN IN VIOLET BLUE REPORTED IN THE PRIESTER CENSUS.
This provisional issue, on the already scarce 25c Violet Blue (the REA107a underlying stamp catalogues $2,500.00), is listed as unique in the Priester census.
Ex Tolman. With 2006 P.F. certificate. Erroneously listed in Scott as used
1918, ($1.00) Ty. A Surcharge on (50c) Black on Blue, -1/6bbl., No. REA119, Beer (REA135; Priester 173A). Priester Type 70, 97 and 163 surcharges, latter inverted, unused (no gum), large margins, slight wrinkle not mentioned on accompanying certificate, otherwise soundEXTREMELY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF SCOTT REA135, THE DUAL 1918 AND 1917 PROVISIONAL HANDSTAMPED SURCHARGES ON THE 1914 ONE-SIXTH BARREL PROVISIONAL, 1909 DESIGN TYPE. ONE OF THE GREAT BEER STAMP RARITIES.
Ex Tolman. With 2006 P.F. certificate
1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA108, Beer (REA137; Priester 166A). Priester Type 163 surcharge, large and even margins all around, "M B of SF, 3:19:19" perforated cancel, minor paper wrinkle at bottom left, Very Fine, scarce, only six are recorded in the Priester census (all are Type 163 surcharge), this is the second we have offered since keeping computerized records and the first in used condition, ex "Scarsdale", with 2012 P.F. certificate
1918, ($1.50) Ty. A Surcharge Dated "1919" on 37-1/2c Green on Blue, -1/4bbl., No. REA108, Beer (REA137a; Priester 166B). Priester Type 203 surcharge, large even margins, "MB of SF 3:+5:19" perforated cancel, completely soundEXTREMELY FINE. THE FINER OF TWO EXAMPLES OF THIS ISSUE RECORDED IN THE PRIESTER CENSUS. THIS IS ALSO THE EARLIEST DATE OF USE OF THE "ACT OF 1919" SURCHARGE ON ANY QUARTER-BARREL 1914 ISSUE. A MAGNIFICENT BEER STAMP RARITY.
This stamp was the subject of an article in the American Revenuer, May 1982 (copy accompanies). Both of the REA137a stamps reported in Priester are Type 203 surcharges.
Ex Tolman and "Scarsdale". With 2012 P.F. certificate
1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA115, Beer (REA138; Priester 171A). Priester Type 156 surcharge, unused (no gum), large to huge margins including bottom right corner sheet margin, bright color, faint horizontal crease, four small staple holes at bottomEXTREMELY FINE APPEARANCE. A RARE UNUSED EXAMPLE OF THE QUARTER-BARREL 1918 PROVISIONAL ISSUE. ONLY FOUR ARE RECORDED IN THE PRIESTER CENSUS, AND THIS IS THE ONLY UNUSED EXAMPLE KOWN TO US.
The Priester census records four examples of this issue. Three are used copies with Type 165 surcharge. This unused example with Type 156 surcharge may be unique.
Ex "Scarsdale". With 2005 P.F. certificate.
1918, ($1.50) Ty. A Surcharge with "1919" date on (75c) Green on Blue, -1/4bbl., Ty. C Surcharge, No. REA122c, Beer (REA139a; Priester 183B). Priester Type 202 surcharge, unused (no gum), large and balanced margins, Extremely Fine Gem, a beautiful stamp, ex "Scarsdale"
1918, ($1.50) Ty. A Surcharge on (75c) Green on Blue, -1/4bbl., No. REA122, Beer (REA139b; Priester 182A). Priester Type 160 surcharge, unused (no gum), large margins, fresh and Extremely Fine, a beautiful sound example of this issue, only 11 are recorded in the Priester census, ex "Scarsdale", with 2005 P.F. certificate
1918, ($2.00) Ty. A Surcharge on (50c) Black on Blue, -1/3bbl., No. REA99, Beer (REA140; Priester 162A). Priester Type 163 surcharge, full margins to clear, "Cal BAsN, 8:+4:19" perforated cancel, repaired diagonal tear, piece expertly added at top, otherwise Very Fine, scarce as only six are recorded in the Priester census, we have offered only one other since keeping computerized records, which was torn in half and repaired (ex Tolman), ex "Scarsdale", with 2005 P.F. certificate
1918, ($2.00) Ty. A Surcharge on (50c) Violet on Bright Blue, -1/3bbl., No. REA99a, Beer (REA140A; Priester 160A). Priester Type 163 surcharge (without additional Type 95 surcharge), unused (no gum), large margins including top sheet margin with plate markers and screw from overprint plate, beautiful bright fresh colors and completely soundEXTREMELY FINE GEM. CERTAINLY ONE OF THE FINEST EXAMPLES OF THIS RARE 1918 PROVISIONAL SURCHARGE ISSUE. THE PRIESTER CENSUS REPORTS ONLY FIVE KNOWN.
The "Revenue Act of 1918" provisional surcharge (Priester Type 163) was applied to the One-Third Barrel value of the 1909 design type (with and without earlier provisional surcharges, REA123 and REA99, respectively) and, in this case, to the 1902 design type with printed 1914 surcharge (and, in the case of REA141, with the additional "Act of 1917" surcharge). The Priester census reports only five examples of REA140A, all with Type 163 surcharge. Lots 647 and 648 originally formed a pair.
Ex Tolman. With 2006 P.F. certificate.
1918, ($2.00) Ty. A Surcharge and 1917 ($1.00) Ty. A Surcharge on (50c) Violet on Bright Blue, -1/3bbl., No. REA99a, Beer (REA141; Priester 172A). Priester Type 95 and 163 surcharges, unused (no gum), large to huge margins including top sheet margin with "Third Barrel" barrel size inscription, beautiful bright fresh colors, light vertical crease at leftEXTREMELY FINE GEM. CERTAINLY ONE OF THE FINEST EXAMPLES OF THIS RARE 1918 PROVISIONAL SURCHARGE ISSUE. THE PRIESTER CENSUS REPORTS ONLY TWO ARE KNOWN FOR REA141, THE ONE-THIRD BARREL VIOLET.
The Priester census reports only two examples of REA141, which is the underlying 1902 Issue stamp with 1914, 1917 and 1918 surcharges. Lots 647 and 648 originally formed a pair -- only this stamp has the "Act of 1917" overprint.
Ex Tolman and "Scarsdale". With 2006 P.F. certificate.
1918, ($2.00) Ty. A Surcharge on ($1.00) Black on Blue, -1/3bbl., No. REA123, Beer (REA142; Priester 174A). Priester Type 95 and 163 surcharges, unused (no gum), large margins, completely soundEXTREMELY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF SCOTT REA142 -- THE DUAL 1918 AND 1917 PROVISIONAL HANDSTAMPED SURCHARGES ON THE 1914 ONE-THIRD BARREL PROVISIONAL, 1909 DESIGN TYPE IN BLACK. ONE OF THE GREAT BEER STAMP RARITIES.
The Priester listing is based on this stamp. Ex Tolman and "Scarsdale". With 2006 P.F. certificate.
1918, ($6.00) Ty. A Surcharge on $1.50 Red Orange on Blue, 1bbl., No. REA110, Beer (REA144; Priester 167A). Priester Type 163 with inverted surcharge, unused (no gum), large margins, sound and Extremely Fine, the Priester census reports nine known but we are uncertain how many are inverted, ex Tolman, with 2006 P.F. certificate, Scott Retail as normal surcharge
1918, ($6.00) Ty. A Surcharge Dated "1919" on ($3.00) Red Orange on Blue, 1bbl., Ty. C Surcharge, No. REA125c, Beer (REA145a; Priester 178B). Priester Type 202 surcharge, unused (no gum), large and even margins, completely sound, Extremely Fine, a rare example of this issue and especially desirable in unused condition, only five are recorded in the Priester census, we have offered only one other since keeping computerized records (in used condition), ex "Scarsdale", with 2005 P.F. certificate
1918, ($12.00) Ty. A Surcharge on $3.00 Orange on Blue, 1hhd., No. REA111, Beer (REA146; Priester 168A). Priester Type 163 surcharge, large margins to in at left, large "R B Co., 8.13" perforated cancel, some staining on back from barrel just shows thru at top and bottom, small repaired tack hole at bottom left, otherwise Fine, scarce, only nine are recorded in the Priester census, ex "Scarsdale", with 2005 P.F. certificate
1918, ($60.00) Ty. A Surcharge on ($30.00) Black on Blue, 10bbl., Ty. C Surcharge, No. 130c, Center Cutout Only, Beer (REA150; Priester 180A). Priester Type 163 surcharge, showing most of denomination, perforated cancel, fresh and Very Fine, only four are recorded in the Priester census, according the the Priester book these were used to pay tax on beer in vats drawn off for bottling, the center portion was punched out by the revenue collector and the brewer received the center portion as a receipt, the government retained the rest of the stamp and presumably destroyed them, ex "Scarsdale", with 2003 P.F. certificate
1918, ($60.00) Ty. C Surcharge on $25.00 Black on Blue, 10bbl., No. REA130c, Beer (REA150a; Priester 180aA). Priester Type 169 surcharge, entire stamp, unused (no gum), three wide margins, just in at left, couple light creases, couple of small staple holes at topFINE APPEARANCE. A RARE EXAMPLE OF THE ENTIRE STAMP OF THE 1918 PROVISIONAL ISSUE.
Only five examples of the entire stamp are recorded in the Priester census. These were used to pay tax on beer in vats drawn off for bottling. The center portion was punched out by the revenue collector and the brewer received the center portion as a receipt. The government retained the rest of the stamp and presumably destroyed them, so very few are intact.
Ex "Scarsdale". With 2012 P.F. certificate
1918, ($150.00) Ty. C Surcharge on $37.50 Black on Blue, 25bbl., No. REA131c, Beer (REA151a; Priester 181aA). Priester Type 169 surcharge, entire stamp, unused (no gum), large margins to full including top sheet margin, small staple holes at top, small translucency not mentioned on accompanying certifcateVERY FINE. AN EXTREMELY RARE EXAMPLE OF THE $150 25-BARREL 1918 PROVISIONAL ISSUE. ONLY THREE ENTIRE STAMPS ARE RECORDED IN THE PRIESTER CENSUS.
As another indication of rarity, none was offered in our 2006 sale of the Tolman collection, and this is the only example we have offered since keeping computerized records.
Ex "Scarsdale". With 2012 P.F. certificate