Sale 1197 — United States Stamps

Sale Date — Thursday-Friday, 14-15 March, 2019

Category — Revenues: Silver Tax

Lot
Symbol
Photo/Description
Cat./Est. Value
Realized
2227
 
Sale 1197, Lot 2227, Revenues: Silver Tax3c, 10c, 80c Rose Pink, Silver Tax (RG29, RG31, RG32). The 10c s.e. at right, tied by strikes of purple "Office of the Collector of Internal Revenue, 2nd District, N.Y., Received Jul. 21, 1939" oval handstamp on piece, the back of piece is part-printed form which has the words "silver bullion transferred", the 3c and 80c with creases

VERY FINE. THE CELEBRATED AND UNIQUE PIECE OF A SILVER TAX TRANSFER FORM BEARING THE 3-CENT, 10-CENT AND 80-CENT 1939 SILVER TAX STAMPS. THIS DOCUMENT VALIDATES THE USE OF THIS MYSTERIOUS ISSUE, AND IT IS ONE OF THE MOST IMPORTANT REVENUE ITEMS EXTANT. THE 3-CENT IS THE ONLY REPORTED EXAMPLE, THE 10-CENT IS ONE OF TWO RECORDED AND THE 80-CENT IS ONE OF THREE RECORDED.

Very little is known about the 1939 Silver Tax issue, which is the most primitive of the overprints used before dedicated Silver Tax stamps were issued in 1941. This remarkable piece of a silver tax transfer document proves the legitimate status of this issue and how they were used.

The other recorded 10c is offered as lot 2228 in this sale, and originally formed a pair with the example on piece offered here. The 80c stamp offered as lot 2229 in this sale originally formed a pair with the example on piece offered here. The whereabouts of the third recorded example of the 80c is not known to us.

Ex Joyce and Sohn. With 1992 P.S.E. certificate. Scott Retail as singles with no premium for the piece of document

90,000
29,000