Sale 1197 — United States Stamps
Sale Date — Thursday-Friday, 14-15 March, 2019
Category — Revenues: Wine and Beer Stamps
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.
