$100.00 Green, "Series 1940" Handstamped Ovpt. (R284). Serial no. 499404, choice centering, Jun. 26, 1940 manuscript cancel, light, barely noticeable horizontal crease at bottom

EXTREMELY FINE APPEARANCE. A RARE EXAMPLE OF THE $100.00 "SERIES 1940" OVERPRINT ISSUE. SCARCE WITH JUST THE MANUSCRIPT CANCEL.

According to Richard Friedberg's Introduction to U.S. Revenue Stamps, the yeardates were included on the older designs as a means of preventing reuse of the growing stock of stamps on older documents and in company files. The overprinted stamps were valid for two years, thus cutting down on reuse and lost revenue. The higher denominations are also usually found with cut cancels. The example offered here, with an unobtrusive manuscript cancel, is unusually attractive.

Ex Tolman. With 2007 P.S.E. certificate. Undercatalogued in Scott -- the last two examples we sold each realized $5,000.00 or more

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