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

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)

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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)

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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)

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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)

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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)

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