$5.00 Dark Blue, Silver Tax (RG36). With "SILVER TAX" in two lines with letters slightly overlapping, s.e. at top, manuscript 5/1/35" and initialled "C B B", trivial paper indent caused by impression of letter "I"

VERY FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE 1945 $5.00 SILVER TAX ISSUE, SCOTT RG36. ONE OF THE GREATEST SILVER TAX RARITIES.

These provisional issues have an interesting history. Starting in 1959 and as recently as 2000, Scott Catalogue listed two denominations -- $3.00 and $5.00 -- with the overprint in black. Beginning with the 2001 Scott Catalogue, a $2.00 denomination was added to the catalogue (RG34) and the wording was changed to note the $5.00 overprint is in red. However, the $5.00 is known with both red and black overprint -- they were both offered in the Joyce sale and each is unique. The one in red is dated 5/3/34, and this one in black is 5/1/35, which is closer in date to the $3.00 (3/6/35). Scott Catalogue needs to be re-amended to reflect both colors -- the example offered here must be the original 1959 listing copy.

Ex Joyce, Wampler and Lyons. With 1998 P.S.E. and P.F. certificates as RG36

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