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1861, 1¢ blue. With 1861, 3¢ rose on orange buff cover to Ravenna Oh. prepaying the 1¢ carrier fee to the mails plus 3¢ postage, tied by circular grid duplexes of "Cleveland O Mar 4" cds, 1863 answer docketing; opened at right, Very Fine, a scarce Cleveland carrier use. Scott No. 63+65; Estimate $200 - 300. Est. $200-300 (Image)
1861, 1¢ blue. Used with two Bank Check 2¢ blue (R5a) singles, each with manuscript "R.I., April 14, 1862" (wrong year) cancel paid the 5¢ tax on an 1863 General Certificate involving the settlement of an estate, although it is not a probate document, manuscript notary public certification at bottom; 1¢ with fold crease, Very Fine,ex-Morrissey. Scott No. 63; Estimate $150 - 200.
The Revenue Stamp Tax Act of 7/1/1862, effective 10/1/1862 required that almost all legal and commercial documents, as well as some other items (e.g., playing cards, photographs), be taxed. Revenue stamps were to be affixed to show payment of the tax. There was a strong incentive to pay the tax because contracts, promissory notes, and such were not considered legal documents without the stamps. Until 12/25/1862, the law stated that a particular type of document, like a bank check, could only bear a revenue stamp with the particular article, Bank Check printed on its face. After that date, revenue stamps could be used on any type of document, except for the Proprietary stamp.
Postage stamps were never valid (legal) to pay revenue tax, or vice versa, because the money went to two different Federal departments for distinctly different purposes. Nonetheless, due to the unavailability or revenue stamps or other reasons, postage stamps, particularly the 1861 Series, were often used, and were generally accepted as proof that there was no attempt to avoid payment of the tax. Est. $150-200 (Image)
1861, 1¢ blue. Group of 19 covers including some cameos, illustrated and blind embossed, 1865 Philadelphia "Franklin Fire Insurance Co." blue cameo, Charles B. Norton Library agent illustrated shaded ad cover and 1863 Grehore & Rodgers Chairs blue cameo carrier covers, Merchants Union Express Company use from Aurora Ill. with 1¢ blue #63 strip of three, Taylor's International Hotel & Saloons of New York blue cameo, etc. Scott No. 63; Estimate $500 - 750. Est. $500-750 (Image)
1861, 1¢ blue. Group of 12 covers with various Due, Held for Postage, Forwarded, Returned to Writer, Missent and Free handstamps, better includes 1863 Philadelphia use with #63 tied by U.S. Penny Mail carrier cds to Member of Congress with "Free" handstamp covering postage; Louisville drop use with #63 tied by circle of wedges forwarded out of town with ms. "Due 3" rating, Boston Mass. double weight drop letter with #63 (2) and blue crayon "4" due rating (2¢ due plus 2¢ penalty), etc., F.-V.F. Scott No. 63; Estimate $500 - 750. Est. $500-750 (Image)
1861, 1¢ blue. Group of 35 covers with single or double frankings, includes Baltimore, Brooklyn, Cleveland, Providence, Boston, Charlestown, Washington D.C., various New York City with black and red carrier cds incl. Stations C and D, Philadelphia incl. U.S. Penny Mail datestamps; small faults. Scott No. 63; Estimate $1,000 - 1,500. Est. $1,000-1,500 (Image)
1861, 1¢ blue. Group of 25 circular rate usages bearing single frankings except 1863 Boston circular bearing pair, includes legal-size State of Maine Adj. Gen. Office shaded ad cover, Rutland Vt. with blue fancy radial geometric, some illustrated circulars, etc. Scott No. 63; Estimate $750 - 1,000. Est. $750-1,000 (Image)
1861, 1¢ blue. Group of 24 covers bearing frankings of three 1¢ including singles, pairs, vertical and horizontal strips of three, includes one 63b dark blue vertical strip of three (cat. $800 each single) with APS cert., various origins including Chicago Ill., Fort Dodge Ioa., New Berne N.C., Auburn N.Y., Baltimore Md., Brooklyn N.Y., Washington D.C., some cancels including framed "Paid", circle of wedges, grids, Philadelphia patent, etc.; some faults, F.-V.F. Scott No. 63; Estimate $1,500 - 2,000. Est. $1,500-2,000 (Image)
1861, 1¢ blue. Group of 33 covers; various town usages, including New Orleans occupied, forwarding with additional 3¢, 2¢ Jackson entire, color cancel, "Paid" straight line handstamp cancelling, etc.; condition varied, generally Fine or better. Scott No. 63; Estimate $500 - 750. Est. $500-750 (Image)
1861, 1¢ blue. Group of 39 covers with single or double frankings, cancels in red, blue and blue, towns including Chicago, Providence, Boston, Middletown Conn., Sandusky O., Nashua N.H., Pawtucket R.I., Malden Ms., Logansport Ind., Greenville S.C., Keene N.H., Hillsdale Mich., Yonkers N.Y., Washington D.C., San Francisco, Westerly R.I., Burlington N.J., etc; some faults, F.-V.F. Scott No. 63; Estimate $1,000 - 1,500. Est. $1,000-1,500 (Image)
1861, 3¢ pink. Rich color with exceptional centering and margins, tied by grid handstamp on red and blue flag patriotic cover to Stamford, Conn., matching "Norwalk, Ct., Oct 18, 1861" cds; cover missing side flaps, cleaned and light fold, an Extremely Fine gem stamp on a patriotic cover, with 1993 and 2001 P.S.E. certificates. Scott No. 64; Estimate $500 - 750. Est. $500-750 (Image)
1861, 3¢ pink. In combination with 1857, 3¢ dull red on folded letter sheet to Verona, N.Y., tied by blue grid handstamps with matching "Louisville, Ky., Oct 31" cds alongside, folded sheet made from a Louisville and Troy Packet bill of lading form; both stamps with s.e., perf toning and slight oxidation, F.-V.F., a most likely 1861 demonetized usage as the 3¢ pink issues were virtually all used in this year, signed Ashbrook, with 2009 P.F. certificate. Scott No. 64+26; Estimate $400 - 600. Est. $400-600 (Image)
1861, 3¢ pink, two singles. Both well centered with bright color, tied by Washington D.C. cds on cover from General F.J. Porter to his wife in New York City; stamps with small flaws, otherwise Very Fine, an attractive and very scarce multiple usage of the 3¢ pink issue, signed Ashbrook, with 1984 P.F. certificate. Scott No. 64; Estimate $300 - 400. Est. $300-400 (Image)
1861, 3¢ pink. Bright color, tied by "Versailles, Ky., Oct 26, 1861" cds on fresh cover to Frankfort, Ky., Very Fine and choice, with 2000 P.F. certificate. Scott No. 64; Estimate $200 - 300. Est. $200-300 (Image)
1861, 3¢ rose pink. Well-centered with beautiful bright color, cancelled by circular grid, matching "Philadelphia, Aug 19, 1861" octagon datestamp on forwarded cover originally franked with 3¢ dull red (26), nick at left, tied by grid cancels, matching "Emmittsburgh Pa. Aug. 17" cds to Philadelphia, readdressed to Attorney General William Meredith at Harrisburgh, Very Fine and scarce early combination use,This is the earliest known use of the 3¢ 1861 Issue out of Philadelphia, ex-Ammonette, with 1975 and 2002 P.F. certificates. Scott No. 64b; Estimate $1,000 - 1,500.
August 19, 1861 was the first day of the new 1861 Issues stamps went on sale at Philadelphia (Public Ledger Aug. 20, 1861). Est. $1,000-1,500 (Image)
1861, 3¢ rose. Singles tied by four-ring targets with Leeds Patent Lattice underneath as detached from envelope on 1865 piece and 1866 J.M. Fitch Bookseller of Oberlin O. letterhead, F.-V.F. pair. Scott No. 65; Estimate $150 - 200. Est. $150-200 (Image)
1861, 3¢ rose. Used with 1857, 1¢ blue (24), each tied by "New-York, Apr 16, 1862" duplex on cover to Col. of Maj. Gen. McDowell's Hd. Qrs., Army of Virginia, Washington D.C.; tiny stamp flaws, Very Fine and rare Civil War demonetized use prepaying the 1¢ carrier fee. Scott No. 65; Estimate $300 - 400.
If old stamps were used to prepay the 1¢ carrier fee, demonetization did not apply as shown by the usage here. Est. $300-400 (Image)
1861, 3¢ rose, diagonal bisect. Bisected halves placed at upper corners on cover and tied by cross-roads cancels duplexed with "Lockport N.Y., Oct 23" cds to West Avon N.Y.; reduced at right affecting 3¢ and bottom corner repair, Fine and unusual bisect use. Scott No. 65 var.; Estimate $200 - 300. Est. $200-300 (Image)
1861, 3¢ rose. Used with 1857, 1¢ blue (24), torn, tied by "Philadelphia Pa., Oct 2, 1862" cds on cover to Lieut. of Co. E. 112th Regt. P.V. at Fort Saratoga near Washington D.C.; edge flaws and soiling, Fine and rare Civil War demonetized use prepaying the 1¢ carrier fee,A Rare Demonetized Usage of the 1¢ 1857 Issue To Prepay the Carrier Fee. . Scott No. 65; Estimate $200 - 300.
If old stamps were used to prepay the 1¢ carrier fee, demonetization did not apply as shown by the usage here. Est. $200-300 (Image)
1861, 3¢ rose. Used with 1¢ blue (63), each tied by grid cancel prepaying the 1¢ carrier fee plus 3¢ letter rate, matching "Philadelphia Pa., Aug 28, 1861" cds on cover to Baltimore Md.; light overall toning, F.-V.F.,an exceptionally early use. Scott No. 65; Estimate $150 - 200. Est. $150-200 (Image)
1861, 10¢ dark green. Horizontal pair, well centered with intense color, used with 3¢ rose (65), each cancelled by quartered cork cancel duplexed with "Bradford Vt. Oct 5" cds on registered cover from the H.B. Shaw correspondence to Alfred Me., manuscript "Reg No 2", Very Fine and choice. Scott No. 68a; Estimate $200 - 300. Est. $200-300 (Image)
