Sale 1164 — The Grant Inman Collection, Part 6: Wine, Beer and Silver Tax Stamps
Sale Date — Wednesday, 20 September, 2017
Category — Wine Stamps - 1942 Issue
3-1/2c Green & Black, Series of 1941, Wine (RE114). Clear roulettes on three sides, natural s.e. at top, rich color, neat purple cancel from Modesto Cal.VERY FINE AND CHOICE. A RARE SOUND EXAMPLE OF THE 3-1/2-CENT 1942 WINE ISSUE. ONLY SIX ARE KNOWN.
This is one of the rarest of all Wine stamps, and it is only known used. Richard Friedberg records six copies. The 3-1/2c stamp was intended for use to pay the tax on half-pint units of artificially carbonated wines. This rate was in effect from October 1, 1941, to October 31, 1942. Only one delivery of these stamps was made by the Bureau of Engraving and Printing to the Internal Revenue Department as of June 30, 1942. The lack of additional deliveries also explains why no copies were contained in the Smithsonian's National Postal Museum deaccessioned archives.
Ex Cunliffe, Lyons and Floyd. With 1999 P.S.E. and 2001 P.F. certificates
28c Green & Black, Series of 1941, Wine (RE132). Bright color, light strike of purple March 1943 cancel, small horizontal crease at left center, Very Fine appearance, a key 1942 Issue Wine stamp rarity, with 2002 P.F. certificate
($1.44) Green & Black, Series of 1942, Wine, Denomination Missing (RE147a). Caused by foldover and with most of denomination printed on back, light horizontal crease from the foldoverVERY FINE. AN EXTREMELY RARE EXAMPLE OF THE $1.44 1942 WINE STAMP, MISSING THE DENOMINATION, WHICH IS PRINTED ON BACK. HIGHLY EXHIBITABLE.
This is the first we have offered since keeping computerized records. We are aware of one pair with the right stamp completely lacking the denomination and the left stamp with a small trace of the denomination -- both also have part of the denomination printed on back.
With 2011 P.F. certificate
$400.00 Yellow Green & Black, 1942 Issue, Wine (RE165B). Rich color and detailed impression on bright paper, neat "K.D.P.C." and "JUN 9 1952" handstamp cancels, additional neat red crayon check mark, two staple holes at top of little consequence on a rarity such as thisEXTREMELY FINE APPEARANCE. THE $400.00 SERIES OF 1941 IS ONE OF THE RAREST OF ALL WINE STAMPS AND AN IMPORTANT KEY TO A COMPLETE COLLECTION. ONLY FOUR USED EXAMPLES ARE KNOWN.
An example was offered in the 2000 Lyons sale, with the same cancels and date. That copy did not have the staple holes, but the checkmark was lightened. Another was offered in our Tolman sale in 2006, which was also similar to the example offered here. The fourth used example has not been seen in some time and is similarly cancelled. Six unused were also offered as part of the Smithsonian National Postal Museum's deaccession in 2005, but it is easy to distinguish between those and the contemporary supply, all of which are used.
Ex Cunliffe and "Scarsdale". With 2003 P.F. certificate.
$900.00 Yellow Green & Black, Wine (RE168). Accompanying certificate states "faintly cancelled" (submitted as unused), we see no evidence of a cancel, even under UV light, so are offering this as unused, rich colors, choice centering, small internal creases, Very Fine appearance, with 2002 P.F. certificate, Scott Retail as used $4,000.00, Scott Retail as unused
$2,000.00 Yellow Green & Black, Wine (RE170). Without gum as issued, bright colorVERY FINE UNUSED EXAMPLE OF THE $2,000.00 1942 ISSUE WINE STAMP.
From the Smithsonian National Postal Museum deaccession, which is the only source of unused examples
$4,000.00 Green & Black, Series of 1941, Wine (RE172). Without gum as issued, radiant color, choice centering, Extremely Fine, from the Smithsonian National Postal Museum deaccession where 22 singles and the unique block were offered