Sale 1164 — The Grant Inman Collection, Part 6: Wine, Beer and Silver Tax Stamps
Sale Date — Wednesday, 20 September, 2017
Category — Beer Stamps - 1933 Issue
1933, -1/6bbl. Purple on Blue, Beer (REA153; Priester 191A). Large margins all around, deep rich color, "G B Inc., 11.11.33" perforated cancel, some slight staining at center from barrel, tiny thin speck at top right in margin only, Extremely Fine appearance, only 14 are recorded in the Priester census and this is the third (and finest) we have offered since keeping computerized records, ex "Scarsdale"
1933, -1/3bbl. Brown Orange on Blue, Beer (REA155; Priester 193A). Large margins, rich color, "B G Inc +8.11.33" perforated cancel, few faults including nick at top right, scoring line and crease at top left, otherwise Very Fine, only ten are recorded in the Priester census, the earliest date of use is April 7, 1933 and they were only valid until December 4, 1933, the three other used examples we have offered since keeping computerized records were faulty (one rebacked, one holes, one pieces out and stains)
1933, $6.00 Handstamped Surcharge on -1/2bbl. Orange on Blue, Beer (REA156a; Priester 194C). Priester Type 222 surcharge, large margins, rich color, "J L B Co 12.+6.33" perforated cancel, few faults including staple holes and few minor mends, Very Fine appearance, scarce as only seven are recorded in the Priester census (four with this surcharge type), ex Tolman
1933, $6.00 Handstamped Surcharge on -1/2bbl. Orange on Blue, Beer (REA156a; Priester 194C). Priester Type 225 surcharge, large margins, rich color, "COL BR Co 12.11.33" perforated cancel, light creases or wrinkles are barely noticeable, Extremely Fine, only seven are reported in the Priester census (three with this surcharge type)
1933, 1hhd. Black on Blue, Beer (REA158; Priester 196A). Large margins, large "R B Co., 7.26.33" perforated cancel, couple faint stains and trivial faultsEXTREMELY FINE APPEARANCE. ONE OF TWO RECORDED EXAMPLES OF THE 1933 ONE-HOGSHEAD IN BLACK, SCOTT REA158. ONE OF THE RAREST OF ALL REVENUE STAMPS.
The 1933 One-Hogshead Black is known without overprint (REA158, offered here) and with overprint (REA168, offered in lot 664).
Ex Tolman and "Scarsdale". With 2012 P.F. certificate
1933, Ty. A Surcharge on $6.00 Green on Blue, -1/4bbl., Beer (REA164b; Priester 192D). Priester Type 220 surcharge, large margins all around, rich color, large "P P C, 12+9.33" perforated cancel, tiny cuts in the paper from placement on the barrelVERY FINE APPEARANCE. THIS IS THE FINER OF THE TWO RECORDED EXAMPLES OF THE QUARTER-BARREL 1933 SURCHARGE ISSUE WITH TYPE A SURCHARGE.
Only two examples of this type are recorded in the Priester census. The other was offered in our 2006 sale of the Tolman collection and is seriously defective.
Ex "Scarsdale". With 2003 P.F. certificate.
1933, Ty. A Surcharge on $6.00 Orange on Blue, -1/2bbl., Beer (REA166a; Priester 194D). Priester Type 223 surcharge, rich color, "P.F.B. Co., 12*6*33" perforated cancel, some faults including trimmed at top where margin added (easily removed)FINE APPEARANCE. THIS IS ONE OF ONLY TWO RECORDED EXAMPLES OF THE TYPE A SURCHARGE. IT IS ALSO THE EARLIEST REPORTED USE OF ANY STAMP FROM THE 1933 SURCHARGE SERIES WITH THE TYPE A SURCHARGE. A GREAT RARITY.
The other recorded example was offered in our 2006 Tolman sale, but it has a different type of surcharge which is unlisted in Priester.
Ex Ward, Tolman and "Scarsdale". With 2012 P.F. certificate
1933, Ty. B Surcharge on $6.00 Orange on Blue, -1/2bbl., Beer (REA166b; Priester 194E). Clear red manuscript "Surcharge rate $6.00 per Bbl." and signed, also with "Evansville, Indiana" handstamp, "S B I, 12+5:33" perforated cancel, pieces missing at top right and bottom left (probably caused when removed from barrel)VERY FINE APPEARANCE. A RARE EXAMPLE OF THE HALF-BARREL 1933 SURCHARGE ISSUE WITH MANUSCRIPT SURCHARGE. ONLY THREE ARE RECORDED IN THE PRIESTER CENSUS.
This is the first we have offered since keeping computerized records.
Ex "Scarsdale". With 2012 P.F. certificate
1933, Ty. B Surcharge on 1hhd. Black on Blue, Beer (REA168; Priester 196B). Large margins, "Hull B. Co. 11-27-34" perforated cancel (Hull Brewing Co., New Haven Conn.), tiny pinhole and small light creasesEXTREMELY FINE. THIS IS ONE OF VERY FEW RECORDED EXAMPLES OF THE 1933 ONE-HOGSHEAD IN BLACK WITH BUREAU SURCHARGE, SCOTT REA168. ONE OF THE RAREST OF ALL REVENUE STAMPS.
The Priester census records only one example, which is likely the one offered in our 2006 Tolman sale. The example offered in our "Scarsdale" sale was likely unknown to the authors. Eric Jackson is aware of two additional copies.
Ex Tolman. With 2006 P.F. certificate
1933, Ty. B Surcharge on 5bbl. Black on Blue, Beer (REA169; Priester 197c). Priester Type 220 surcharge, large margins, center cut out, "IND BR'S Inc., 1.17.36" perforated cancel, light horizontal and vertical creasesVERY FINE APPEARANCE. A RARE AND DESIRABLE EXAMPLE OF THE 5-BARREL BLACK 1933 ISSUE WITH THE TYPE B SURCHARGE.
The Priester (and therefore Scott) listing for this issue can be a little confusing. Priester lists the 5bbl. and 25bbl. three ways, with and without the Type 220 surcharge: 1) with cut-out center, no Priester number, no price and no census listing, 2) Uncut, Priester No. 197ca, no price and no census listing, and 3) Center cut-out only, Priester No. 197cb, one recorded. The last listing suggests it would just be the center cutout with a part of the surcharge, which is how the 25bbl. is known (see Siegel Sale 1067, lot 666), and one in such a state does indeed exist. The stamp offered here, with cut-out center, would appear to be the first listing and therefore unknown to Priester. However, it is not unique, as several others have reached the market over the past decade or so.
Ex "Scarsdale". With 2009 P.F. certificate.
1933, ($6.00) Purple, -1/6bbl., Beer (REA172; Priester 201A). Large margins, rich color, "?hornung 11.1.34" perforated cancel, small stain at upper left, few staple holes, otherwise Very Fine, only 14 are recorded in the Priester census, ex "Scarsdale"
1933, $5.00 Handstamped Provisional Surcharge on -1/4bbl. Green, Beer (REA173a; Priester 202D). Priester Type 240 surcharge, large margins, rich color, "K & SBG Co. 6-22-34" perforated cancel, lightly stainedVERY FINE. THE TYPE D SURCHARGE IS UNLISTED IN PRIESTER ON THE 1933 SECOND ISSUE QUARTER-BARREL. A PHENOMENAL RARITY WHICH IS LIKELY UNIQUE.
For the 1933 Second Issue horizontal format stamps, only the quarter-barrel and half-barrel are known with surcharges. The other four denominations of the set were never surcharged. The half-barrel is listed with Types B, C and D surcharges. The quarter-barrel is listed with only Types B and C surcharges. The Priester Type D surcharge offered here is only listed as existing on the Half-Barrel Brown Orange. The existence of this stamp proves that both denominations should be listed with all three surcharge types.
Ex Tolman and "Scarsdale". With 2006 P.F. certificate.
1933, $5.00 Handstamped Surcharge on -1/2bbl. Brown Orange, Beer (REA174a; Priester 204D). Priester Type 240 surcharge, bright color, large margins, "K & SBG Co. 3-2-34" perforated cancel, few faults including creases, soiling and pinhole, Very Fine, rare, the Priester census reports only five known for REA174a (four Type 240 and one Type 241 surcharge), ex Tolman
1933, ($6.00) Black, 1hhd., Beer (REA176; Priester 206A). Large margins, "THB Co. 12-8-33" perforated cancel, few faults including small creases and soilingVERY FINE APPEARANCE. A RARE EXAMPLE OF THE 1933 SECOND ISSUE ONE-HOGSHEAD BLACK, OF WHICH ONLY FIVE ARE KNOWN.
The earliest reported use of any unsurcharged denomination is December 6, 1933, just two days prior to the date this stamp was used. It is believed that there are two additional copies outside of the Priester census, for a total of five known examples of this rarity.
Ex Tolman and "Scarsdale". With 2012 P.F. certificate
1933, $60.00 Black, 10bbl., Beer (REA178; Priester 198a). Unused (no gum), large margins, rich color, "2 110" handstamp with crayon "A" on back at center, sound, Extremely Fine, only four are recorded in the Priester census with center uncut, we are aware of two unused and two used copies
1933, $150.00 Black on Blue, 25bbl., Beer (REA178A; Priester 199a). Large margins, intense shade and impression, "Wiedemann, 11.25.46" perforated cancel (from Kentucky), Very Fine and choice, a beautiful example of this issue, only six are recorded in Priester with center uncut, ex "Scarsdale"