The Henry Tolman II Collection of United States Revenues - Part One continued...

EXTREMELY FINE. THIS BLOCK OF THE ONE-CENT LARGE "I.R." OVERPRINT CONTAINS WHAT IS BELIEVED TO BE THE ONLY KNOWN EXAMPLE OF THE MISSING OVERPRINT ERROR.

Ex Eagle. With 1951 A.P.S. certificate. Accompanied by a note from Eugene N. Costales, dated July 14, 1959, stating that this will be added to the next Scott Catalogue. Listed but unpriced in Scott (based on this block). (Image)

EXTREMELY FINE EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for 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, a handstamped overprint was applied to small quantities of 8c, 10c and 15c denominations. (Image)

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

There are very few known examples of this high-value provisional I.R. overprint. (Image)

VERY FINE APPEARANCE. AN EXCEEDINGLY RARE ORIGINAL-GUM EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY SIXTEEN COPIES ARE RECORDED IN TOTAL, OF WHICH ONLY THREE ARE UNUSED.

In his privately published census, Larry Lyons records fourteen copies of Scott R158A, including one unused but not specified as such. Our records contain three with original gum: 1) original gum, natural s.e. at right, small diagonal crease at top right ending in a tear, ex Joyce, 2) original gum, small thin spots, ex Drucker (Siegel Sale 851, lot 661, realized $11,500 hammer), and 3) the example offered here. Other unused examples may exist, but we have not been able to locate them in past auction catalogues or in The Philatelic Foundation's records. (Image)

VERY FINE APPEARANCE. ONE OF THREE RECORDED EXAMPLES OF THE ONE-CENT TRANS-MISSISSIPPI ISSUE WITH THE "I.R./P.I.D. & SON" PROVISIONAL OVERPRINT PREPARED FOR P. I. DAPRIX & SON. ONE OF THE GREATEST RARITIES OF REVENUE COLLECTING, AND ESPECIALLY DESIRABLE ON THIS ORIGINAL RECEIPT PAGE.

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, 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.

With 1972 P.F. certificate. (Image)