• Login (enter your user name) and Password
    Please Login. You are NOT Logged in.

    Quick Search:

  • To see new sales and other StampAuctionNetwork news in your Facebook newsfeed then Like us on Facebook!

Login to Use StampAuctionNetwork.
New Member? Click "Register".

StampAuctionNetwork Extended Features


 
You are not logged in. Please Login so that we can determine your registration status with this firm. If you have never registered, please register by pressing the [Quick Signup (New to StampAuctionNetwork)] button. Then Login. Listen to Live Audio!

 
logo

The Scarsdale Collection, Part 6: U.S. Revenues continued...

1898 Spanish-American War Provisionals
Lot Sym. Lot Description  
96   Image8c Violet Brown, "I.R." Overprint (R156). Clear overprint, deep rich color and sharp proof-like impression, neat "M.M. L.I.C. 7/12/98" manuscript cancellation (Michigan Mutual Life Insurance Co.)

VERY FINE AND CHOICE. A RARE EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

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 1991 and 2001 P.F. certificates. (Image)

Search for comparables at SiegelAuctions.com

5,750.00

SOLD for $3,750.00
Will close during Public Auction
97   Image10c Dark Green, "I.R." Overprint (R157). Clear overprint, rich color on bright paper, neat "M.L. 7/22" manuscript cancel (Michigan Mutual Life Insurance Co.)

VERY FINE AND CHOICE EXAMPLE OF THE 10-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

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 1986 and 2001 P.F. certificates. (Image)

Search for comparables at SiegelAuctions.com

4,500.00

SOLD for $2,600.00
Will close during Public Auction
98   Image15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep dark shade on bright white paper, bold "M.M. L.I.Co. July 11/98" manuscript cancellation (Michigan Mutual Life Insurance Co.), tiny tear at bottom left noted on most recent certificate

EXTREMELY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

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.

Ex Drucker. With 1975 and 2002 P.F. certificates. (Image)

Search for comparables at SiegelAuctions.com

6,750.00

SOLD for $4,000.00
Will close during Public Auction
99   Image1c Dark Yellow Green, Chapman Overprint (R158A). Fresh color, neat "Jul. 17, 1898" handstamp cancel leaves overprint clearly visible, faint diagonal crease at bottom right, small tears at top left and bottom center

VERY FINE APPEARANCE. A RARE EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY SEVENTEEN COPIES ARE RECORDED IN TOTAL. ONE OF THE GREATEST REVENUE RARITIES.

According to Scott Catalogue, the 1c Trans-Mississippi was overprinted by the Purvis Printing Company with federal government approval. They were ordered by L. H. Chapman of the Chapman Steamboat Line, which operated freight-carrying steamboats along the Erie Canal. Only 250 stamps were produced, additionally, 250 were printed reading "I.R./P.I.D. & Son", for P.I. Daprix & Son, which served different ports along the same waterway (see following lot).

In his privately published census, Larry Lyons records thirteen used copies of Scott R158A. Three are also known unused. The example offered here is not included in his census, which does include another used on the same day with the same cancel

Owner's backstamp "CSY". With 2002 P.F. certificate. (Image)

Search for comparables at SiegelAuctions.com

11,500.00

SOLD for $6,250.00
Will close during Public Auction
100 og Image1c Dark Yellow Green, "I.R./P.I.D. & Son" Daprix Overprint (R158B). Small part original gum, h.r., rich color, detailed impression, clear overprint, accompanying certificate notes "faults" which includes a corner crease and thin

FINE APPEARANCE. ONE OF THREE RECORDED EXAMPLES OF THE ONE-CENT TRANS-MISSISSIPPI ISSUE WITH THE "I.R./P.I.D. & SON" PROVISIONAL OVERPRINT. ONLY TWO OF THE THREE ARE UNUSED, AND THIS IS THE ONLY EXAMPLE TO RETAIN ANY OF ITS ORIGINAL GUM. ONE OF THE GREATEST RARITIES OF REVENUE COLLECTING.

According to the Scott Catalogue, the 1c Trans-Mississippi was overprinted in 1898 with federal approval by Purvis Printing Co. Two different overprints were applied (250 of each): one with "L.H.C." at bottom for use on the Chapman Steamboat Line (see previous lot), and "P.I.D. & Son" for use by P. I. Daprix & Son. Both companies carried freight on the Erie Canal. Daprix's line ran between Utica and Rome.

Only three examples are recorded, as follows: 1) small part original gum, faults, ex Lyons and Ballman, the example offered here, 2) unused (no gum), repaired tear at right, small thin spot and few light creases, ex Whitpain (Siegel Sale 977 lot 877, realized $15,500 hammer), and 3) affixed to page of Erie Canal steamboat receipt book next to July 16, 1898 entry, "tied" by light horizontal crease and "(P.) I. Daprix" in pencil, ex Tolman (Siegel Sale 915, lot 3544, realized $35,000 hammer).

Ex Lyons and Ballman. With 1997 P.F. certificate. (Image)

Search for comparables at SiegelAuctions.com

35,000.00

SOLD for $16,500.00
Will close during Public Auction
101   Image$5.00 Dark Blue, Surcharge Reading Down (R159). Superior centering with unusually wide margins, rich color on bright paper, light strike of purple handstamp cancel at right, Extremely Fine Gem, with 2001 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

200.00

SOLD for $750.00
Will close during Public Auction

Previous Page, Next Page or Return to Table of Contents


StampAuctionCentral and StampAuctionNetwork are
Copyright © 1994-2022 Droege Computing Services, Inc.
All Rights Reserved.
Mailing Address: 20 West Colony Place
Suite 120, Durham NC 27705
Back to Top of Page