Sale 1305 — United States Stamps
Sale Date — Wednesday-Thursday, 13-14 December, 2023
Category — Revenues
1c Playing Cards, Red, Imperforate (R2a). Ample to large margins, deep rich color, manuscript cancel
VERY FINE EXAMPLE OF THE IMPERFORATE ONE-CENT PLAYING CARDS FIRST ISSUE.
With 2019 P.F. certificate.
1c Proprietary, Red, Imperforate (R3a). Large even margins all around, rich color, neat manuscript cancel, Very Fine and choice, with 2019 P.F. certificate
1c Telegraph, Red, Imperforate (R4). Large margins, rich color, neat 1864 manuscript cancel, small broken horizontal creases at upper left and left, Very Fine appearance, with 2019 P.F. certificate
2c Playing Cards, Blue, Part Perforated (R11b). Incredibly well-centered with exceptionally wide imperforate margins top and bottom, rich color, 1864 manuscript cancel, Extremely Fine, with 2020 P.F. certificate (XF 90)
2c Proprietary, Blue, Part Perforated (R13b). Unused (no gum), deep rich color, Very Fine, with 2019 P.F. certificate, Scott value as used
3c Foreign Exchange, Green, Part Perforated (R16b). Choice centering, rich color, neat manuscript cancel, Extremely Fine, a beautiful stamp and rare in this quality, with 2019 P.F. certificate (VF-XF 85)
4c Proprietary, Purple, Part Perforated (R22b). Attractive margins, pastel color, handstamp cancel, Fine, with 2020 P.F. certificate
6c Proprietary, Orange, Perforated (R31c). Rich color, light strike of blue 1871 datestamp, faults as always for this issue including several creases and thins and small paper erosion in Washington's head, Fine appearance, with 2020 P.F. certificate, Scott Catalogue notes "Nearly all examples of No. R31 are faulty and poorly centered. The catalogue value is for a fine centered stamp with minor faults which do not detract from its appearance."
10c Certificate, Blue, Imperforate (R33a). Large even margins, rich color, neat manuscript cancel, Extremely Fine, with 2017 P.F. certificate (VF-XF 85)
10c Certificate, Blue, Part Perforated (R33b). Huge margins at sides, rich color and sharp impression, Dec. 19, 1862 manuscript cancel, Very Fine, with 2019 P.F. certificate
10c Power of Attorney, Blue, Imperforate (R37a). Large to full margins, intense proof-like color and impression, manuscript cancel, light horizontal crease, Very Fine appearance, with 2019 P.F. certificate
25c Life Insurance, Red, Part Perforated (R47b). Excellent centering, attractive color, 1863 manuscript cancel, shallow thin spot, Extremely Fine appearance, with 1999 P.S.E. certificate
25c Protest, Red, Part Perforated (R49b). Fresh color and attractive centering, neat 1864 manuscript cancel, Very Fine, with 2019 P.F. certificate
30c Foreign Exchange, Lilac, Imperforate (R51a). Unused (no gum), large balanced margins all around, warm color, Very Fine and choice, with 2019 P.F. certificate (VF-XF 85), Scott value as used $200
40c Inland Exchange, Brown, Imperforate (R53a). Large margins (small nick at top in margin only), crisp impression, magenta manuscript and cut cancels, light creases, thin at top, Very Fine appearance, ex Curtis, 2008 P.F. certificate no longer accompanies
50c Passage Ticket, Blue, Part Perforated (R61b). Attractive centering with perforations clear of the design on all sides, rich color, lightened manuscript cancel, Very Fine appearance, with 2010 P.F. certificate
70c Foreign Exchange, Green, Imperforate (R65a). Large to huge margins, rich color, light manuscript cancel, Extremely Fine, with 1996 and 2020 P.F. certificates
$1.00 Life Insurance, Red, Imperforate (R71a). Margins large to full, black straightline "American Life Ins" handstamp, slight oxidation, still Very Fine and attractive, unusual with this cancel
$1.00 Mortgage, Red, Perforated (R73c). Well-centered, especially for this issue, pretty color, 1863 manuscript cancel, Very Fine, with 2006 P.F. and 2020 P.S.E. certificates
$1.30 Foreign Exchange, Orange, Imperforate (R77a). Large to full margins, deep rich color, two strikes of "D.S. & Co. Apr. 21, 1863" handstamp cancels
VERY FINE. A CHOICE AND RARE EXAMPLE OF THE $1.30 FOREIGN EXCHANGE IMPERFORATE WITH A HANDSTAMPED CANCEL.
Only 3,878 were issued imperforate (44 sheets with 82 stamps returned for perforating). No multiples are known for this issue.
Ex Zoellner and Curtis. With 2015 P.F. certificate. Scott value without premium for the handstamped cancel.
$1.30 Foreign Exchange, Orange, Imperforate (R77a). Large to full margins, bright color, embossed cancel resulting in small internal tear and edge tear at left, Fine appearance, a presentable example of this rare revenue, with 2018 P.F. certificate, SCV $11,000
$1.90 Foreign Exchange, Purple, Imperforate (R80a). Large to full margins except for a nick in the right margin, socked-on-the-nose "B.B. & Co. May 20, 1863" circular datestamp cancel, the nick at right causes a small thin
VERY FINE APPEARING EXAMPLE OF THE RARE $1.90 IMPERFORATE FOREIGN EXCHANGE FIRST ISSUE REVENUE, WITH AN OUTSTANDING HANDSTAMPED CANCEL.
It is believed that of the 9,000 examples originally issued imperforate, 312 were returned for perforating. It is not known how many were used. A review using Power Search found a dozen or so unduplicated copies. No multiples are known. This is an early use; they were first delivered to the Department on April 17, 1863.
Ex "World Traveler". With 1974 Friedl and 2019 P.F. certificates.
$2.00 Conveyance, Red, Imperforate (R81a). Large margins all around, rich color, February 25, 1863 manuscript cancel, fresh and Extremely Fine, ex Inman and Helton, with 2016 P.F. certificate
$2.00 Probate of Will, Red, Imperforate (R83a). Bright color, three large margins and just in at right, neat 1863 manuscript cancel, vertical creases slightly breaking the paper in places including one ending in an approximately 5mm tear at bottom, Fine appearance, with 2020 P.F. certificate
$2.50 Inland Exchange, Purple, Imperforate (R84a). Large to full margins all around, bright color, neat manuscript cancel, small faults including small sealed tear at bottom
VERY FINE APPEARING EXAMPLE OF THE RARE $2.50 INLAND EXCHANGE IMPERFORATE.
With 1980 P.F. certificate.
$3.00 Charter Party, Green, Imperforate (R85a). Four large margins, deep rich color, neat manuscript cancel, Very Fine and choice, with 2019 P.S.E. certificate (VF-XF 85)
$3.00 Manifest, Green, Imperforate (R86a). Large even margins with portion of adjoining stamp at upper left, deep rich color, manuscript cancel, Extremely Fine Gem, with 2019 P.F. certificate (XF-Superb 95)
$3.50 Inland Exchange, Blue, Imperforate (R87a). Large margins all around, deep rich color, unobtrusive Nov. 16, 1864 manuscript cancel, tiny barely detectible thin spot at bottom right
EXTREMELY FINE APPEARING EXAMPLE OF THE IMPERFORATE $3.50 INLAND EXCHANGE.
Only 1,430 were issued imperforate. With 2019 P.F. certificate.
$5.00 Mortgage, Red, Imperforate (R91a). Large margins all around, wonderful depth of color, light manuscript cancel, Extremely Fine, with 2019 P.F. certificate
$5.00 Probate of Will, Red, Imperforate (R92a). Margins large to barely touching frame line at bottom right, two neat strikes of 1863 circular datestamp, Fine and attractive, particularly scarce with a handstamp cancel, with 2020 P.F. certificate
$10.00 Charter Party, Green, Imperforate (R93a). Mostly large margins, rich color, unobtrusive manuscript cancel, Very Fine and attractive, with 1991 and 2019 P.F. certificates
$10.00 Mortgage, Green, Imperforate (R95a). Margins large to full, deep rich color, faint manuscript cancel, Very Fine, with 2019 P.F. certificate
$10.00 Probate of Will, Green, Imperforate (R96a). Large margins to full at top, deep rich color, neat manuscript cancel, pressed horizontal crease at top and two tiny thin spots in center, Very Fine appearance, with 2018 P.S.E. certificate
$15.00 Mortgage, Blue, Imperforate (R97a). Large even margins all around, deep rich color, light manuscript cancel
EXTREMELY FINE GEM. A SUPERB SOUND LARGE-MARGINED EXAMPLE OF THE $15.00 MORTGAGE IMPERFORATE.
With 1989 and 2003 P.F. certificates.
$20.00 Probate of Will, Orange, Imperforate (R99a). Large to ample margins all around, intensely rich color, 1864 manuscript cancel, small crease at top right, Very Fine appearance, with 2008 P.F. certificate
$20.00 Probate of Will, Orange, Perforated (R99c). Choice margins and centering, brilliant color, neat "D.S. & Co. Jun. 6, 1864" circular datestamp cancel, trivial perf faults, otherwise Extremely Fine and very difficult to find in this choice condition with a handstamp cancel, with 2018 P.S.A.G. certificate
$25.00 Mortgage, Red, Imperforate (R100a). Large to huge margins, deep rich color, neat Feb. 23, 1865 manuscript cancel, fresh and Extremely Fine, with 2019 P.F. certificate
$200.00 U.S.I.R., Green & Red, Imperforate (R102a). Large balanced margins, bright and fresh color, light blue handstamp and removed manuscript cancel, Extremely Fine appearance, with 2004 P.S.E. certificate not mentioning the removed manuscript cancel (Superb 98), with 2019 P.S.E. certificate mentioning the removed cancel (ungraded)
$200.00 U.S.I.R., Green & Red, Perforated (R102c). Well-balanced margins, faintly cancelled, tiny pin indentation at middle right, appears Very Fine, with 2019 P.F. certificate
50c Blue & Black, Second Issue, Center Inverted (R115a). Unused (no gum), rich color, horizontal crease, Very Fine appearance and very scarce uncancelled, Scott value $400 as used
$1.90 Blue & Black, Second Issue (R122). Unused (no gum), detailed impressions, attractive centering and margins, Very Fine, with 2020 P.F. certificate, Scott value as used
$25.00 Blue & Black, Second Issue (R130). Attractive margins and centering, rich colors, Sep. 16, 1872 manuscript cancel, fresh and Fine, with 2003 P.S.E. certificate (F-VF 75)
$50.00 Blue & Black, Second Issue (R131). Bright color, cancelled solely by an Apr. 2, 1872 manuscript and without a cut cancel that is normally found, sound and Fine, with 2020 P.F. certificate
$200.00 Red, Blue & Black, Second Issue, "Small Persian Rug" (R132). Bright fresh colors, choice centering and margins, perfs well clear of design all around, unobtrusive manuscript July 5, 1872 cancel, in our opinion completely sound, but the P.F. certificate describes "light creases" which are really nothing but the slightest wrinkles
VERY FINE EXAMPLE OF THE $200.00 "SMALL PERSIAN RUG" — ONE OF THE MOST COLORFUL STAMPS IN UNITED STATES PHILATELY.
Both the Small and Large "Persian Rug" stamps were printed in sheets of one. Because of their size, the large number of perforations on each stamp, and the fact that they were used on documents which were frequently folded across the stamps, sound and centered examples of the multicolored "Persian Rug" issues are extremely rare.
With 2013 P.F. certificate.
$500.00 Red Orange, Green & Black, Second Issue, "Large Persian Rug" (R133). Unusually choice centering with balanced margins, rich colors, neat "SIA & RNB, PPH, 15/6/72" manuscript cancel, few faults including creases, small tear at left and pinhole
EXTREMELY FINE APPEARING EXAMPLE OF THE CELEBRATED $500.00 "LARGE PERSIAN RUG". ONE OF THE MOST COLORFUL AND ELABORATELY ENGRAVED STAMPS IN ALL OF PHILATELY.
Only 210 were issued, and it is safe to say that most examples are faulty to some degree. A document exists from July 24, 1874, detailing the purchaser of each. The Kingsley census records 76 copies, and our expanded census, available at our website at https://siegelauctions.com/census/us/scott/R133 contains 87.
Kingsley census no. 15-1. Ex Willis. With 2004 A.P.S. certificate. Scott value is for a "very fine appearing example with a light circular cut cancel or with minor flaws".
$20.00 Carmine, "Series 1940" Ovpt. (R305A). Used with four other Documentary stamps including No. R333, cut cancels, all tied by blue "Aug. 11, 1941" straightline on Drexel & Co. settlement statement for $262,714.67, for Western Pacific Railroad bonds, Very Fine
$1,000.00 Carmine "Series 1954" Ovpt., Booklet Pane of Four (R684a). Complete booklet with covers, without gum as issued, fresh and Very Fine
50c Green & Black on Violet Paper, Proprietary (RB8a). Unused (no gum), fresh color, tiny thin speck and faint toned spot at bottom, Fine appearance, with 2020 P.F. certificate, Scott value as used
50c Green & Black on Green Paper, Proprietary (RB8b). Rich color on deep green paper, neat "Starney & Palen Apr 28, 1883, C.O.,T. Phila." blue datestamp, small filled thin, Very Fine appearance
$1.00 Green & Black on Violet Paper, Proprietary (RB9a). Unused (no gum), rich color, a few small toned spots visible mostly on reverse, miniscule thin speck, Fine appearance, with 2020 P.F. certificate, Scott value as used
$40.00 Yellow Green, Wine (RE107B). Serial no. 22971, cancelled by 1942 wine co. datestamps, staple holes in several places, two extend to small holes in "$40" and in margin, slight wrinkling
VERY FINE APPEARING EXAMPLE OF THE 1934 $40.00 WINE STAMP. ONE OF THE GREAT RARITIES OF WINE STAMP COLLECTING.
The definitive article on these issues was written by Ron Lesher and published in the August 1983 American Philatelist.The high-denomination wine stamps came into use when the law was changed in 1916. The change stipulated that taxes would be collected when the wine left the customs house, winery or other bonded storage facility, rather than at the point of retail sale. This allowed revenue stamps to be affixed to the case, cask or even railroad car rather than each individual bottle. They were issued in booklet form, perforated only at left, in booklets of $400.00 (twenty $20.00 stamps, ten $40.00 stamps, etc.). The first series (Scott RE56-RE59) was used prior to Prohibition and on religious and medicinal wine during Prohibition. They were reprinted starting in 1933 after Prohibition (Scott RE107A-RE107D). The $20.00 and $40.00 were only reprinted in 1933 and have the same perf gauge as the earlier pre-prohibition issue. The $50.00 and $100.00 were reprinted in 1933 and also in later years, in two different perf gauges. These were recognized as separate listings in the 2017 Scott U.S. Specialized (RE107E and RE107F).
The reprints are considerably scarcer than their earlier counterparts. Eric Jackson records 17 of this denomination and virtually all are defective, including some that are badly stained.
Embossed Revenue Paper Collection (RM2/RM575). Extensive collection in two binders, many dozens of documents — owner's included inventory lists more than 100 items but the collection is not in order so it is difficult to determine if everything is intact (no guarantees that the inventory exactly matches what is here), however checks did confirm that it starts with RM2 and continues to mid-1850's, nothing particularly rare but purchase costs of more than $300 for a few items, overall Fine
Revenue Stamped Paper from the Civil War Era, Exhibit. Intact exhibit of approximately 75 pages, ordered by type starting with No. RN-B1 and showing a range of types, nothing rare but the best items are RN-L13, RN-M2, RN-N3, each page is extensively written and illustrated with significant research, a section of the exhibit also covers states of Georgia, Virginia and West Virginia, Very Fine and interesting, an attractive exhibit
Dr. Kilmer & Co., 2c Provisional Ovpts. (RS308/RS314A). 24 stamps on an exhibit page, nice level of completion with 22 dates, few faults to be found but overall Fine, Scott value approximately
$1.00 Carmine, Trailer Permit Stamp (RVT2). Wide margins and choice centering, natural straight edge at left (all stamps have at least one straight edge as they were printed in booklet panes of ten), tied on reverse of Crater Lake National Park permit by "Aug. 20 '52" straightline, pencil "5" inside cancel, permit warns that "Feeding of Bears Prohibited", Extremely Fine, these are far rarer than the Scott value would indicate, we have offered only two other examples of the $1.00 in the past 30 years, including one on a license which realized $2,200 in our Sale 1278
$40,000.00 Yellow Green & Black, 1950 Distilled Spirits Excise Tax (RX24). Handstamp and manuscript cancels, bright color, the staple holes that all used examples possess are less obtrusive than usually found, Very Fine and a handsome used example of the key stamp of the series
Revenues, Proofs Collection. More than 110 proofs mounted on album pages, the majority are plate proofs on card and some India, strong coverage of First thru Third issues plus some others including Proprietary, also a few essays, characteristic brilliant colors, Very Fine collection with substantial catalogue value
Revenues Balance. Includes R21c, R36a, R43a, R50b, R79a, R80c, R97c, R98a, R100c, R101a, R119, R126, R129, and R159, all but two with P.F., P.S.E., or A.P.S. certificates, small faults on most but Fine-Very Fine appearance, worth inspection, total Scott value $7,875
Revenues Collection. Substantial collection in a thick Scott Specialty album, full range of material is included with First thru Third Issues including two inverts, most other major categories are present with decent coverage, we note some up to the low hundreds Scott value, large range of Documentary, Wines, essentially complete Hunting Permits with blocks of later issues, etc., also some eclectic material and Telegraphs, mixed condition but this will certainly add up for the person with the time to sort and catalogue it, review recommended
First Issue Revenues Balance. Three imperforate items: first is R32a unused (no gum), second is R36a, last is R63a, all have large margins to ample, Very Fine and choice group, last two with certificates