Sale 1179 — United States and Possessions
Sale Date — Tuesday, 27 March, 2018
Category — Revenues: Wine Stamps, Distilled Spirits
14-2/5c Green, Series of 1934, Wine, Imperforate (RE96Ab). Vertical pair, without gum as issued, bright color, large even margins all aroundEXTREMELY FINE. A RARE IMPERFORATE PAIR OF THE 1940 14-2/5-CENT WINE ISSUE.
From the Smithsonian National Postal Museum deaccession, which is the only source of this rarity
$20.00 Yellow Green, Wine (RE107A). Serial no. 100141, purple Feb. 12 1942 handstamp cancels, staple holes and few short surface scratches, otherwise Very Fine, scarce
$40.00 Yellow Green, Wine (RE107B). Serial no. 21457, purple April 21, 1944 three-line handstamp, vertical crease between stamp and tablet, tablet with a couple staple holes and light diagonal creasesVERY FINE APPEARANCE. THIS IS ONE OF THE FINEST EXAMPLES OF THE 1934 $40.00 WINE STAMP IN EXISTENCE. 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 just 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 (Ron Lesher recorded 5), and virtually all are defective, including some that are badly stained.
With 2007 P.F. certificate
$50.00 Yellow Green, Wine, Perf 12-1/2 at Left (RE107E). Serial no. 19555, choice centering with wide margins, neat "Geffen Ind./Dec. 20, 1941" two-line handstamp, repaired staple holes at top but otherwise soundEXTREMELY FINE APPEARANCE. A BEAUTIFUL EXAMPLE OF THE RARE 1934 $50.00 WINE STAMP.
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 just recognized as separate listings in the 2017 Scott U.S. Specialized (RE107E and RE107F).
$100.00 Yellow Green, Wine, Perf 12-1/2 at Left (RE107F). Serial no. 116602, purple handstamp cancel, creased between stamp and tablet, still Very Fine, the Scott Catalogue listings for the $50.00 and $100.00 were expanded in 2017 to account for differences in perforation, creating Scott RE107E-RE107F, owners of these issues should check their stamps to make sure they are properly identified.
28c Green & Black, Series of 1941, Wine (RE132). Perhaps barest trace of purple cancel when held up to light or under UV, appears uncancelled at a glance, faint thin spot at top, appears Very Fine, a key Wine stamp rarity
$1.44 Yellow Green & Black, Wine, First Line Small Letters, Second Line Large Letters (RE147b). Single example in a block of 15, center stamp the variety, without gum as issued, rich colorVERY FINE. THIS IS A RECENT DISCOVERY -- ONLY THE SECOND REPORTED EXAMPLE OF THIS GREAT RARITY -- AND THE ONLY ONE IN UNUSED CONDITION.
The other recorded example of Scott RE147b, with perf initials, was offered in our 2015 Rarities sale (realized $4,000 hammer)
$400.00 Yellow Green & Black, 1942 Issue, Wine (RE165B). Without gum as issued, beautifully balanced margins, faint toning along right and bottom edgesEXTREMELY FINE APPEARANCE. 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
$900.00 Yellow Green & Black, 1942 Issue, Wine (RE168). Without gum as issued, choice centering, bright color on fresh paper, Extremely Fine
$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. With 2008 P.F. certificate
$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
$4.00 Green & Black, Series of 1941, Denomination Spelled in One Line, Wine (RE175). Without gum as issued, rich color and detailed impression, fresh and Very Fine, from the Smithsonian National Postal Museum deaccession, which is the only source of the 25 known unused copies
$5.00, $7.00 Green & Black, Series of 1941, Denomination Spelled in One Line, Wine (RE176, RE178). Blocks of four, unused, without gum as issued, Very Fine-Extremely Fine
$6.00 Green & Black, Series of 1941, Denomination Spelled in One Line, Wine (RE177). Without gum as issued, bright color and paper, choice centering, Extremely Fine, from the Smithsonian National Postal Museum deaccession, which is the the only source of the 21 unused singles and the unique block of four
$8.00 Green & Black, Series of 1941, Denomination Spelled in One Line, Wine (RE179). Without gum as issued, crisp impression, wide margins, Very Fine and choice, from the Smithsonian National Postal Museum deaccession
$30.00 Yellow Green & Black, Denomination Spelled in One Line, Wine (RE182). Without gum as issued, deep rich color, choice margins and centering, Extremely Fine, a key Wine stamp rarity
$1.60-4/5 Yellow Green & Black, Ty. II, 1951 Issue, Wine (RE196c). Fresh color and attractive margins, Very Fine, with 2009 P.F. certificate
$9.60 Yellow Green & Black, Wine (RE204). Without gum as issued, rich colorVERY FINE UNUSED EXAMPLE OF THE RARE $9.60 WINE ISSUE, SCOTT RE204.
From the Smithsonian National Postal Museum deaccession, which is the only source of unused examples.
With 2005 P.F. certificate
$9.60 Yellow Green & Black, 1951 Issue, Wine (RE204). Deep rich color, Monterey Wine Co. Jul. 4, 1946 handstamp cancel, creasesVERY FINE APPEARING USED EXAMPLE OF THE $9.60 WINE STAMP. A GREAT RARITY.
Wine stamps were discontinued on Dec. 31, 1954. This was the highest denomination of the last issue.
$100.00 Green, Silver Tax (RG21). Serial no. 375461, unused, without gum as issued, rich color, Very Fine and choice, ex "Wildhorse"
$500.00 Blue, Silver Tax (RG22). Serial no. 41803, rich color on bright paper, well-proportioned margins, violet handstamp cancel neatly struck at top, Extremely Fine, ex "Wildhorse"
1c-$50,000.00 1950-52 Distilled Spirits (RX1-RX25, RX28-RX46). Complete sets, 1950 Issue mostly used and unpunched including choice unused example of No. RX24 (Scott Retail $1,200.00), 1952 Issue punched, does not include Nos. RX27 and RX42 but RX44 is present unused (Scott Retail $1,200.00), Very Fine group, much of which is ex Tolman
1c-$2,000.00 Rectification Tax (RZ1-RZ18). Without gum as issued, complete unused set, wonderfully fresh, Very Fine and choice, from the Smithsonian National Postal Museum deaccession