Sale 1197 — United States Stamps
Sale Date — Thursday-Friday, 14-15 March, 2019
Category — Revenues: Wine and Beer Stamps
$400.00 Yellow Green & Black, 1942 Issue, Wine (RE165B). Without gum as issued, beautifully balanced marginsEXTREMELY FINE. THE $400.00 SERIES OF 1942 WINE IS ONE OF THE RAREST OF ALL WINE STAMPS AND AN IMPORTANT KEY TO A COMPLETE COLLECTION.
Only four used examples of this rarity are recorded. The six known unused examples, including the stamp offered here, were offered as part of the Smithsonian National Postal Museum deaccession in 2005
1867, 33-1/3c Violet Brown on Silk Paper, -1/3bbl., Beer, Cut to Shape (REA10b; Priester 10bB). Margins to in, showing plentiful silk fibers, rich color, blue handstamp, some faults including piece out at top where repairedFINE APPEARING EXAMPLE OF THE 1867 ONE-THIRD BARREL ON SILK PAPER. ONLY THREE ARE RECORDED ON SILK PAPER.
The Priester census records three examples on silk paper. One is cut square and two are cut to shape. This is the only example we have offered since keeping computerized records.
Ex Tolman and "Scarsdale". With 2012 P.F. certificate
1898, (50c) Ty. A Surcharge on 25c Green on Blue, -1/4bbl., Beer (REA46c; Priester 51A). Large margins to just in including part of adjoining stamp at bottom, neat strike of purple "V. Loewer Gambrinus Brwy., JU 29, 189?, New York" handstamp, small thin spot, appears Fine, only 19 are recorded in the Priester census, as a side note, according to a New York Times article of June 21, 1885, this brewer has the distinction of being the first brewery seized by federal officials for the use of counterfeit beer keg stamps, the warehouse was raided and more than 250 kegs were found with counterfeit stamps with another 600 counterfeit quarter-barrel stamps in sheets, the counterfeits were described as poor imitations, the owner of the brewery claimed he had been duped and had bought them all for $50 (versus $3,000 cost for genuine stamps), ex "Scarsdale"
1898, ($2.00) Ty. C Surcharge on $1.00 Red on Dark Blue, 1bbl, No. REA42f, Beer (REA49a; Priester 57C). Three large margins, just in at right, rich colors, fresh and Fine, scarce, ex "Scarsdale", with 2012 P.F. certificate as REA49c
1898, ($4.00) Ty. C Surcharge on $2.00 Brown on Blue, 1hhd., No. REA43e, Beer (REA50c; Priester 58D). Priester Type 51 surcharge, large margins to slightly in at bottom, purple "Fredericksburg Brewery, Aug. ?, 1898, San Jose Cal." four-line datestamp, long repaired internal tearVERY FEW EXAMPLES OF THE TYPE C 1898 PROVISIONAL SURCHARGE ON THE ONE-HOGSHEAD STAMP ARE KNOWN. A MAJOR BEER STAMP RARITY.
The Priester census reports only two known for REA50c, including one with Type 51 and one with Type 52 surcharge. We are aware of perhaps one or two others.
Ex Tolman and "Scarsdale". With 2006 P.F. certificate as REA50b, Dark Blue paper, which it is not
1898, ($4.00) Ty. C Surcharge on $2.00 Brown on Blue, 1hhd., No. REA43e, Beer (REA50c; Priester 58D). Priester Type 51 surcharge, large margins to in, purple "San Jose Cal., Fredericksburg Brewery, 1898" four-line datestamp, defective including torn in half and rejoinedFINE APPEARANCE. VERY FEW EXAMPLES OF THE TYPE C 1898 PROVISIONAL SURCHARGE ON THE ONE-HOGSHEAD STAMP ARE KNOWN.
The Priester census reports only two known for REA50c, including one with Type 51 and one with Type 52 surcharge. We are aware of perhaps one or two others.
Ex "Scarsdale". With 2012 P.F. certificate incorrectly stating Type 52 surcharge
1902, 33-1/3c Violet on Bright Blue, -1/3bbl., Beer (REA78d; Priester 86D). Large margins to just in at lower left, rich colors, "M NUNAN 4.25.09" perforated cancel from this San Francisco brewery, few creases, tiny tear at bottom left, small surface scuff at left, otherwise Fine, only 16 are recorded in the Priester census but it is likely scarcer than that -- the example we offered in our Tolman sale turned out to be the more common Dark Blue paper so the stamp offered here is the only example we have offered since keeping computerized records -- ex "Scarsdale", with 2012 P.F. certificate
1902, $2.00 Dark Brown on Pale Green, 1hhd., Beer (REA81b; Priester 89B). Large margins to in at right, large "B & EB Co. 4.20.0?" perforated cancel, sealed internal tears, Fine appearance, rare as only eleven are reported in Priester census, this is the only example we have offered since keeping computerized records, ex Tolman and "Scarsdale"
1902, $2.00 Dark Brown on Bright Blue, 1hhd., Beer (REA81d; Priester 89D). Large margins to full, large "B & W, 1+6 11" perforated cancel, few small paper flaws, thin spot, appears Very Fine, only 23 are recorded in Priester census (same number as on Light Blue paper), we have offered only one other since keeping computerized records, ex "Scarsdale"
1914, (75c) Surcharge on 50c Brown on Pale Green, -1/2bbl., No. REA79b, Beer (REA100Ab; Priester 105A). Large margins to in including part of adjoining stamp at left, bright colors and clear overprint, large "FINK B Co., 3:18:15" perforated cancel (Fink Brewing Co. of Harrisburg Pa.), small faultsFINE. PERHAPS TWO EXAMPLES OF THE HALF-BARREL 1914 ISSUE ON PALE GREEN PAPER ARE KNOWN. ONE OF THE GREAT RARITIES OF BEER STAMP COLLECTING.
During World War I, a surcharge of $1.50 per barrel was added to reflect the new tax rate. For a half-barrel stamp, such as the one offered here, the surcharge would have been 75c. The underlying stamp used for most of the 75c surcharges was the 1909-11 Issue (REA86). A small number of the 1902 Issue (REA79) on Light Blue and Pale Green paper (REA79b) was also surcharged. Perhaps two are known.
Ex "Scarsdale". With 2004 P.F. certificate as the old Scott REA100b. Scott Catalogue was changed to more correctly reflect the underlying stamp and this is now Scott REA100Ab, which is reflected in the 2012 P.F. certificate which also accompanies
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, (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, (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, ($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 WONDERFUL BEER STAMP 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). Priester Type 149 surcharge, unused (no gum), large margins including top sheet margin, few faults including tear at top in sheet margin, Extremely Fine appearance, an attractive example of this rarity, only 20 are recorded in the Priester census
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
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.
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 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 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, for a total of four known.
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, "Stamp No. 1" at right, light horizontal crease at bottomVERY 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 a few others have reached the market over the past decade or so.
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 a few others have reached the market over the past decade or so.
Ex "Scarsdale". With 2009 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, $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"
1933, $6.00 Handstamped Surcharge on -1/4bbl. Green, Beer (REA179a; Priester 202C). Priester Type 223 surcharge, rich color, large margins, "Atlas BO 12-6-33" perforated cancel, few faults including internal tear at right, Very Fine, rare, the Priester census reports only five known for REA179a but only one with the Type 223 surcharge, ex Tolman
1933, $6.00 Handstamped Surcharge on -1/2bbl. Brown Orange, Beer (REA180a; Priester 204C). Priester Type 226 surcharge, radiant color, "B BRG Co 12:+5:33" perforated cancel, light creases are barely noticeableEXTREMELY FINE. VERY FEW EXAMPLES OF THE 1933 SECOND ISSUE HALF-BARREL WITH TYPE C SURCHARGE ARE KNOWN. A GREAT RARITY.
The Priester census lists three but we are aware of five, including one with Type 221 surcharge, two with Type 226, one with Type 227 and one with an unlisted surcharge type.
1951, ($225.00) Black on Bright Blue, 25bbl., Beer (REA199; Priester 225a). Large margins, rich color, tiny soiled spot in margin at lower leftVERY FINE APPEARANCE. THIS WAS THE LAST BEER STAMP ISSUED AND IT IS ALSO ONE OF THE RAREST. ONLY TWO EXAMPLES ARE RECORDED.
The tax rate represented by this stamp is $9.00 per barrel (25 barrels x $9 = $225). It is one of the keys to a complete collection of Beer stamps.
Ex Tolman and "Scarsdale". With 2006 P.F. certificate.
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