2011 Rarities of the World continued...

VERY FINE. A RARE INSTANCE WHERE THE DESIGNS OF TWO DIFFERENT STAMPS ARE VISIBLE ON THE FACE OF THE SHEET.

There are very few cases in which two different stamps were unintentionally printed on the same sheet. Another example, offered in lot 159 of this sale, has the $3.00 Charter Party on the face and Sands' Elixir of Opium medicine stamp (RS208) on the back. The item offered here is especially unusual in that both impressions are visible on the same side of the sheet. It occurred not from a printing error, but when the plate was made. The transfer roll, which contained more than one design, was rocked into the area that was normally blank. A portion of the adjoining 2c U.S.I.R. transfer was inadvertently entered on the plate. Impressions from this "unintended transfer" are only seen on stamps with the bottom selvage intact, which are rare.

Ex Turner and Cunliffe. With 2008 P.F. certificate. Unlisted in Scott (Image)

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VERY FINE APPEARANCE. A RARE EXAMPLE OF THE $3.00 CHARTER PARTY WHICH IS PRINTED ON BOTH SIDES, WITH THE SAME DESIGN ON BOTH FRONT AND BACK. A GREAT RARITY OF REVENUE COLLECTING.

The $3.00 Charter Party is also known with the A. D. & B. Sands' Elixir of Opium (RS208) design printed on back (see next lot), which is unique. The example offered here is almost as rare.

Ex Cunliffe. With 2008 P.F. certificate. (Image)

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VERY FINE APPEARANCE. THIS IS THE UNIQUE STAMP PRINTED ON BOTH SIDES WITH THE $3.00 CHARTER PARTY FIRST ISSUE REVENUE ON ONE SIDE AND THE DR. McMINN'S ELIXIR OF OPIUM PRIVATE DIE PROPRIETARY ISSUE ON THE OTHER. ONE OF THE GREATEST AND MOST REMARKABLE OF ALL PHILATELIC RARITIES.

This $3.00 Charter Party stamp comes from a sheet that apparently had an unsatisfactory impression of the Sands' private die proprietary stamp (RS208) on one side. It was put on the press a second time in order to produce the $3.00 Charter Party. The fact that both impressions are in the identical green color offers some intriguing possibilities for how the printers worked with plates and inks. Were press runs grouped by color, in order to use up a batch of ink? Were two or more presses operating simultaneously with the different plates? This unique artifact of Butler & Carpenter's revenue stamp production is physical evidence that the printers were pressed for time and resources during the rush to produce huge quantities of Civil War tax stamps in 1862.

According to the Boston Revenue book, the $3.00 Charter Party first went to press on Dec. 1, 1862, and the first delivery was made on Dec. 9. The Sand's private die was approved on Dec. 26, 1862, and the first issue was in Jan. 1863. During the month of Dec. 1862, many of the different green stamps printed by Butler & Carpenter were on the press. This $3.00 Charter Party stamp was evidently made from a sheet of paper with a poor impression of the Sands plate. The relative orientation of the impressions reflects the different plate layouts and dimensions for the two stamps: the Sands plate of 69 subjects and the $3.00 Charter Party plate of 72 subjects.

Dr. McMunn's Elixir of Opium was first formulated in the mid 1830's by Dr. John B. McMunn. The product became a big hit in the United States once the A. B. & D. Sands drug company bought the recipe in 1841. Soon after, advertisements for the product flooded newspapers and medical journals, many guaranteeing that McMunn's was not habit-forming. Yet, bottles of the narcotic-laced formula were labeled as the "Pure and Essential Extract of the Native Drug", and the preparation was said to be "Greatly Superior to Morphine." Touted as a cure for a host of ailments, including the relief of "convulsions and spasmodic action," as well as "pain and irritation, nervous excitement and morbid irritability of body and mind," McMunn's potent remedy was among the countless pharmaceutical preparations containing opiates and widely available to the 19th-century consumer." (source: http://odysseysvirtualmuseum.com/products/Dr.-McMunn%27s-Elixir-Of-Opium-Bottle.html).

Ex Cunliffe. With 2008 P.F. certificate (Image)

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VERY FINE APPEARANCE. THIS IS THE LARGEST RECORDED MULTIPLE OF THE $50.00 U.S.I.R. IMPERFORATE.

The website http://www.thecurtiscollection.com records three blocks of twelve, which is the largest size multiple. Ex Joyce. Scott Retail as three blocks of four. (Image)

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VERY FINE APPEARANCE. A BEAUTIFUL EXAMPLE OF THE CELEBRATED $500.00 LARGE PERSIAN RUG, WHICH IS ONE OF THE MOST BEAUTIFUL STAMPS IN ALL OF PHILATELY.

Only 204 were issued, and it is safe to say that most examples are faulty to some degree. The example offered here, with a small flaw, is in better condition than most.

Kingsley Census No. 5-2. With 2004 P.S.E. certificate. (Image)

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EXTREMELY FINE. ONE OF THEE SOUND UNUSED EXAMPLES OF THE RARE $5.00 PROPRIETARY ON VIOLET PAPER, AND THE ONLY SOUND EXAMPLE WITH ORIGINAL GUM. A GREAT CONDITION RARITY FOR THE ISSUE.

Examples of the $5.00 Proprietary Issue almost invariably have faults, due to the stamp's large size and the nature of its use. An example with large part original gum, a small thin and small sealed tears, realized $7,000 hammer in our Sale 836.

Ex Kingsley. With 1981 and 2003 P.F. certificates. Scott Retail for used example with small faults. (Image)

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EXTREMELY FINE EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. THIS IS PROBABLY ONE OF THE FINEST IN EXISTENCE.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J.E. Scott, a collector and employee of the company. J.E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 1977 P.F. and 2009 P.S.E. certificates (XF 90) (Image)

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FINE. A RARE INTACT BOOKLET PANE OF THE 25-POUND 1935 POTATO TAX STAMP. A GREAT RARITY.

According to Scott Catalogue, these stamps were required by the Potato Act of 1935, by which potato growers were given allotments and provided with Tax Exempt Potato stamps. The law restricted the export of potatoes and mandated that they be used instead to provide direct relief to those in need. Because of the federal government's direct involvement in the economic affairs of American potato growers, this law was widely regarded as one of the most radical and controversial pieces of legislation enacted during the New Deal. The United States Supreme Court declared it unconstitutional on January 6, 1936, and the Tax Paid stamps were never used. It is reported that there are two intact booklets and approximately four loose panes. (Image)

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VERY FINE APPEARANCE. AN EXTREMELY RARE COMPLETE PANE OF TEN OF THE 1879 DOMESTIC OPIUM ISSUE.

According to the Index to the Executive Documents of the House of Representatives from 1879-80, available at http://books.google.com/books?id=jlhHAQAAIAAJ: "Large quantities of Opium prepared for smoking are brought into the United States, and this article, being of small bulk and great value, is easily smuggled. A similar article is manufactured in the United States from the crude opium, and in endeavoring to ascertain whether, in any given case, the article has been smuggled, it has been found difficult to determine whether it is of domestic or foreign manufacture." The document continues with a recommendation for both external and internal taxes upon opium and that "opium prepared for smoking, imported into the United States or manufactured in the United States, found without proper stamps, be made liable to seizure and forfeiture." The recommendation was that tax for internal production be equal to that imported, which was $6.00 per pound. (Image)

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VERY FINE. A BEAUTIFUL INTACT SAMPLE BOOK SHOWING THE ONE-CENT AND 2-CENT ORANGE DESIGNS OF THE LAST REVENUE STAMPED PAPER ISSUE ON A PHENOMENAL RANGE OF PAPERS.

Each page contains two impressions: one of the 1c and one of the 2c. This sample book was likely prepared to solicit business. (Image)

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