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UNITED STATES REVENUES continued...

1871-1874 PROPRIETARY ISSUE continued...
Lot Symbol CatNo. Lot Description CV or Estimate
162 O RB1ad RB1ad, 1c Green and black on violet paper, Center Inverted, a highly desirable used example of this rare invert, being one of no more than seven that are completely sound,
brilliantly rich colors and crisp detailed impressions, light handsta#RB1ad, 1c Green and black on violet paper, Center Inverted, a highly desirable used example of this rare invert, being one of no more than seven that are completely sound, brilliantly rich colors and crisp detailed impressions, light handstamp cancel, fresh and fine; the Larry Lyons census records 23 singles, however three from the Cunliffe collection (including this stamp) were not included, and we know of one other, bringing the total recorded to date at 27, only six of the Lyons census are listed as sound, with three of these having never been certified; ex-Dean. (Image) $4,500.00

SOLD for $6,500.00
Will close during Public Auction
163 O RB1ad RB1ad, 1c Green and black on violet paper, Center Inverted, uncharacteristically well centered within impressively large margins, rich luxuriant colors, handstamp cancel, small
thin spot, very fine appearance.#RB1ad, 1c Green and black on violet paper, Center Inverted, uncharacteristically well centered within impressively large margins, rich luxuriant colors, handstamp cancel, small thin spot, very fine appearance. (Image) $4,500.00

SOLD for $3,000.00
Will close during Public Auction
164 O RB1ad RB1ad, 1c Green and black on violet paper, Center Inverted, the Cunliffe collection contains a fourth copy of this rare invert, lovely bright colors, attractively centered,
light handstamp cancel, small tear at bottom, fine appearance 1984 PF c#RB1ad, 1c Green and black on violet paper, Center Inverted, the Cunliffe collection contains a fourth copy of this rare invert, lovely bright colors, attractively centered, light handstamp cancel, small tear at bottom, fine appearance; 1984 PF certificate. (Image) $4,500.00

SOLD for $1,500.00
Will close during Public Auction
165 O RB2ac RB2ac, 2c Green and black on violet paper, Center Inverted, deep colors, single line pen-stroke cancel, small stain on reverse just barely shows through at bottom, tiny hint of
a crease, fine appearance.There are only two known examples of the#RB2ac, 2c Green and black on violet paper, Center Inverted, deep colors, single line pen-stroke cancel, small stain on reverse just barely shows through at bottom, tiny hint of a crease, fine appearance.There are only two known examples of the Two Cent Proprietary on violet paper with an Inverted Center. The other was last offered in our January 2000 auction of the Larry Lyons collection. The Lyons copy is a bit better centered but also has faults (crease and a thin). Mr. Cunliffe purchased his in the early 1960s at a public auction, where it was described as being on the less rare green paper. Mr. Cunliffe immediately recognized it as the great rarity that is was. He then obtained a Philatelic Foundation certificate to verify his discovery.One of the rarest stamps in the entire Cunliffe collection. This represents literally a once-in-a-lifetime opportunity to acquire not only one of the great rarities of United States revenues, but also one of the great philatelic treasures of the world. An essential stamp for either the collector with the hope of completing a collection of United States revenues, or for the specialist in Inverted Centers of the World. Accompanied by a clear 1964 PF certificate. (Image) $50,000.00

SOLD for $37,500.00
Will close during Public Auction
166 og RB2bc RB2bc, 2c Green and black on violet paper, Center Inverted, mint single with part original gum, rich colors, faint trace of gum soaking at bottom and a slight crease, fine
appearance the Larry Lyons census records just twelve examples of this#RB2bc, 2c Green and black on violet paper, Center Inverted, mint single with part original gum, rich colors, faint trace of gum soaking at bottom and a slight crease, fine appearance; the Larry Lyons census records just twelve examples of this invert, all of which have faults to some degree; 1967 PF certificate. (Image) for fine used $9,000.00

SOLD for $4,000.00
Will close during Public Auction
167 O RB3ad RB3ad, 3c Green and black on violet paper, Center Inverted, deep intense colors and impressions, light blue handstamp cancels, corner crease at bottom left and a couple minor
repairs, fine appearance there are only eight recorded copies o#RB3ad, 3c Green and black on violet paper, Center Inverted, deep intense colors and impressions, light blue handstamp cancels, corner crease at bottom left and a couple minor repairs, fine appearance; there are only eight recorded copies of this stamp, of these eight, four are repaired, one has a corner missing, and three have faults, the only one that could be classified as sound is the ex-Zoellner copy, though that has short/nibbed perfs. at top; the Scott catalog value is for a copy with small faults. (Image) $16,000.00

SOLD for $6,500.00
Will close during Public Auction
168 O RB4ac RB4ac, 4c Green and black on violet paper, Center Inverted, incredibly well centered within extravagantly wide margins, sumptuously rich colors and crisp impressions, faint
trace of a cancel, diagonal crease at bottom left ending in a small tear#RB4ac, 4c Green and black on violet paper, Center Inverted, incredibly well centered within extravagantly wide margins, sumptuously rich colors and crisp impressions, faint trace of a cancel, diagonal crease at bottom left ending in a small tear, light horizontal crease and a couple tiny thin specks, extremely fine appearance; this is the finest appearing of the six recorded copies, as it possesses by far the best centering as well as the lightest cancel, and with all six examples having faults and/or repairs, this can be regarded as the finest extant; 1974 PF certificate. (Image) $19,000.00

SOLD for $12,500.00
Will close during Public Auction
1875-1878 BEER STAMP ISSUES
Lot Symbol CatNo. Lot Description CV or Estimate
169 O REA32a REA32a, 25c (¼ barrel) Green and black, Center Inverted, position 2 on the pane, unusually large margins on all four sides, light violet handstamp cancel, usual creases causing
some paper cracks, extremely fine appearance.This is the only reco#REA32a, 25c (¼ barrel) Green and black, Center Inverted, position 2 on the pane, unusually large margins on all four sides, light violet handstamp cancel, usual creases causing some paper cracks, extremely fine appearance.This is the only recorded example of this stunning error and is one of three Beer Stamps to be found with an inverted center (each of the three is unique). This was the first of the three to be recognized, being in the collection of Edgar L. Green. Philip Ward purchased Green's collection around 1930, and when Ward died in 1963, the Weill Brothers purchased his estate, including this stamp. Mr. Cunliffe purchased it privately from the Weill Brothers decades ago for an unknown price. Because there has been no public sale of a Beer Stamp Invert and because of their unique status, it is difficult to determine the market price. Outside of the tax paid inverts, we know of only one other United States Inverted Center that is unique. It also happens to be a revenue stamp, the Five Cent Proprietary on Violet Paper (Scott #RB5ac). When that stamp made its last appearance at auction, in the 2000 sale of the Robert Zoellner collection conducted by Robert A. Siegel Galleries, it realized $120,000.00, plus the buyer's premium. With that realization in mind, and with Beer Stamps becoming an increasingly popular collecting field, our estimate could prove quite conservative.This unique Inverted Center has never been offered at public auction, and it could be literally decades before it is offered for sale again. Light handstamp of the Weill Brothers on reverse. (Image) Est. $40,000-50,000

SOLD for $47,500.00
Will close during Public Auction
170 O REA39a REA39a, 25c (¼ Barrel) Green and black, Center Inverted, position 8 on the pane, four large margins, strong color, ms. cancel, usual faults including a small hole at right and
a nick in the bottom margin, very fine appearance.Like the previous#REA39a, 25c (¼ Barrel) Green and black, Center Inverted, position 8 on the pane, four large margins, strong color, ms. cancel, usual faults including a small hole at right and a nick in the bottom margin, very fine appearance.Like the previous lot, this is the only recorded copy of this error and has never before been offered at public auction. It was in the collection of noted revenue collector Henry Holcombe, which was in turn purchased by noted dealer Philip Ward. The Weill Brothers purchased the Ward estate in 1964, which included this stamp, the stamp in the previous lot, and the Tobacco invert offered in the next lot. Mr. Cunliffe purchased all three privately from the Weill Brothers. There is a third Beer Stamp with inverted center (Scott #REA36a) which was discovered by an avid tax paid collector in the 1990s when he purchased a Beer Stamp large lot at auction.Another incredible opportunity to own one of the very few unique inverted centers of United States philately. Light handstamp of the Weill Brothers on reverse. (Image) Est. $40,000-50,000

SOLD for $47,500.00
Will close during Public Auction
1875 TOBACCO STAMP ISSUE
Lot Symbol CatNo. Lot Description CV or Estimate
171 O Springer TF117b var. Springer TF117b var., ½lb. Green and black Manufactured Tobacco, Center Inverted, position 3, three large margins, a little close at top, attractive colors, small punch cancel
and a reinforced central cut cancel, portion at left had been severedSpringer #TF117b var., ½lb. Green and black Manufactured Tobacco, Center Inverted, position 3, three large margins, a little close at top, attractive colors, small punch cancel and a reinforced central cut cancel, portion at left had been severed and is expertly rejoined, very fine appearance.Like the two previously offered lots, this is a unique error and is the only Tobacco stamp with an inverted center. It was originally in the Edgar L. Green collection, which was purchased by Philip Ward. The Weill Brothers then purchased the Ward estate, and subsequently sold this stamp privately to Robert Cunliffe. For the collector of Tax Paid stamps who has patiently been waiting for this to come to market, it is an opportunity that cannot be missed.A stamp that has never been offered at auction and has resided in the Cunliffe collection for nearly fifty years. Light handstamp of the Weill Brothers on reverse. (Image) Est. $20,000-30,000

SOLD for $22,000.00
Will close during Public Auction
EMBOSSED REVENUE STAMPED PAPER
Lot Symbol CatNo. Lot Description CV or Estimate
172 c RM167, 168 RM167, 168, North Carolina, 50c and 75c Embossed handstamp, strong impression of the 50c at top left and lighter impression of the 75c Inverted in relation to the 50c at right
of Writ to jail debtor for non-payment of debt, executed by the s#RM167, 168, North Carolina, 50c and 75c Embossed handstamp, strong impression of the 50c at top left and lighter impression of the 75c Inverted in relation to the 50c at right of Writ to jail debtor for non-payment of debt, executed by the sheriff of Pitt County, the document has some mild toning well away from either strike, fine; it is most unusual to have two different impressions on the same document that were not used as overstrikes. (Image) Est. $500-750

SOLD for $950.00
Will close during Public Auction
173 c RM291 RM291, 5c Red Delaware, clear handstamp on June 19, 1793 single page document, this is in Mr. Cunliffes collection because the Delaware state shield is Inverted, document with
central tear and usual file folds, neither of which affect the s#RM291, 5c Red Delaware, clear handstamp on June 19, 1793 single page document, this is in Mr. Cunliffe's collection because the Delaware state shield is Inverted, document with central tear and usual file folds, neither of which affect the stamp, fine; one of the scarcest of the state handstamps; though the Scott catalog value is theoretically for an entire document, this is not reflected in the marketplace, as the only other document we are aware of was offered in the 1991 Joyce sale, where it realized $5,750.00, plus the buyer's premium, when it cataloged $1,000.00. (Image) $1,700.00

SOLD for $5,750.00
Will close during Public Auction
174 p RM291 RM291, 5c Red Delaware, similar handstamp on 44x40mm cut square, neatly complete strike, fine and still very scarce ex-Tolman.#RM291, 5c Red Delaware, similar handstamp on 44x40mm cut square, neatly complete strike, fine and still very scarce; ex-Tolman. (Image) $1,700.00

SOLD for $2,200.00
Will close during Public Auction
REVENUE STAMPED PAPER
Lot Symbol CatNo. Lot Description CV or Estimate
175 c RN-B17a RN-B17a, 2c Orange with restrictive clause at bottom, Tablet Inverted, used on Nov 12, 1869 check of Tallant & Compy. Bankers of San Francisco, cut cancel may barely affect the
stamp, very fine all of the few known examples of this invert are u#RN-B17a, 2c Orange with restrictive clause at bottom, Tablet Inverted, used on Nov 12, 1869 check of Tallant & Compy. Bankers of San Francisco, cut cancel may barely affect the stamp, very fine; all of the few known examples of this invert are used on similar checks. (Image) $1,250.00

SOLD for $725.00
Will close during Public Auction
176 c RN-B17a RN-B17a, 2c Orange with restrictive clause at bottom, Tablet Inverted, another similar check, this dated Jan. 8, 1870, cut cancel affects the stamp, very
fine.#RN-B17a, 2c Orange with restrictive clause at bottom, Tablet Inverted, another similar check, this dated Jan. 8, 1870, cut cancel affects the stamp, very fine. (Image) $1,250.00

SOLD for $625.00
Will close during Public Auction
177 c RN-B17a RN-B17a, 2c Orange with restrictive clause at bottom, Tablet Inverted, another example of this very scarce error, this on similar check dated Jan. 20, 1870, cut cancel affects
the stamp, very fine.#RN-B17a, 2c Orange with restrictive clause at bottom, Tablet Inverted, another example of this very scarce error, this on similar check dated Jan. 20, 1870, cut cancel affects the stamp, very fine. (Image) $1,250.00

SOLD for $675.00
Will close during Public Auction
178 c RN-B20c RN-B20c, 2c Orange with restrictive clause at base, Tablet Inverted, used on Oct. 9, 1868 check of S.B. Chittenden & Co., check with a slight trace of toning, which is
inconsequential considering this revenues unique status, very fine this i#RN-B20c, 2c Orange with restrictive clause at base, Tablet Inverted, used on Oct. 9, 1868 check of S.B. Chittenden & Co., check with a slight trace of toning, which is inconsequential considering this revenue's unique status, very fine; this is the only recorded example of this unusual error; obviously an essential item for the revenue stamped paper specialist; ex-Antizzo. (Image) $3,750.00

SOLD for $3,500.00
Will close during Public Auction
179 c RN-C21a RN-C21a, 2c Orange with restrictive clause in three-part band, Stamp Inverted, used on Nov. 22, 1871 check of the National Webster Bank of Boston, quite fresh, a few punch
holes as usual, very fine and quite scarce.#RN-C21a, 2c Orange with restrictive clause in three-part band, Stamp Inverted, used on Nov. 22, 1871 check of the National Webster Bank of Boston, quite fresh, a few punch holes as usual, very fine and quite scarce. (Image) $550.00

SOLD for $450.00
Will close during Public Auction
180 c RN-C21a RN-C21a, 2c Orange with restrictive clause in three-part band, Stamp Inverted, another similar check, this with cut cancel rather than punch holes, check with a couple faint
toned spots at edges, otherwise very fine.#RN-C21a, 2c Orange with restrictive clause in three-part band, Stamp Inverted, another similar check, this with cut cancel rather than punch holes, check with a couple faint toned spots at edges, otherwise very fine. (Image) $550.00

SOLD for $350.00
Will close during Public Auction
181 c RN-D1c RN-D1c, 2c Orange, Stamp Inverted, used on Dec. 1, 1873 check of the National Webster Bank of Boston, with that companys embossed seal, bright and fresh, light crease and punch
hole affect stamp, very fine appearance.#RN-D1c, 2c Orange, Stamp Inverted, used on Dec. 1, 1873 check of the National Webster Bank of Boston, with that company's embossed seal, bright and fresh, light crease and punch hole affect stamp, very fine appearance. (Image) $425.00

SOLD for $110.00
Will close during Public Auction

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