1861, 1¢ blue, used with 3¢ rose (65), both tied by "New-York Feb 11" cds duplexed with four-ring cancel, and uncancelled Boyd's City Express, 1860, 1¢ black on blue gray (20L18) local, surface scrapes, four margins, on lady's cover to Albany N.Y., Albany N.Y., a Very Fine use; with 2014 P.F. certificate. Scott No. 63  Estimate $300 - 400. $0 (Image)

Estimate $300 - 400. 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. $0 (Image)

1861, 1¢ blue, two singles, used with 1¢ express (R1b) part perf revenue, all tied by three strikes of four-ring cancels on light buff cover ti Clinton N.Y., "Mechanicsburg Pa Jan 8 1864" cds and matching "Due 2" circled handstamp indicating revenue stamp not accepted and double the 1¢ deficiency was due; small flaws and some staining, Fine, a scarce attempted illegal use of revenue stamp to prepay postage. Scott No. 63  Estimate $300 - 400. $0 (Image)

1861, 1¢ blue, rich color, used with 10¢ Power of Attorney (R37b) pair, all with manuscript "2/27/63, LB" cancel on 1863 stock proxy of Quincy Mining Company, Very Fine. Scott No. 63  Estimate $300 - 400. $0 (Image)

1861, 1¢ blue, dark shade, manuscript "Dec 19 1863 DES" on 1863 $100 Bill of Inland Exchange promissory note to be paid the next day, proper 1¢ rate for under $200 and less than 30 days, Very Fine and scarce rate, ex-Morrissey. Scott No. 63  Estimate $200 - 300. $0 (Image)

1861, 1¢ blue, vertical pair used with 3¢ rose (65), all cancelled by manuscript "RMG, Feb 13. 64" on 1864 complaint for divorce and sworn statement, prepaid 5¢ tax for sworn general certificate, inside is a court docketing notation dated Feb. 29th 1864; couple small stamp flaws, Very Fine. Scott No. 63  Estimate $200 - 300. The tax rate for the divorce complaint was 50¢. It is not known if this was previously paid and this was a refiling with the notary sworn statement, or there was ignorance about the proper tax rate. $0 (Image)

1861, 1¢ blue, used with 3¢ green, Telegraph (R19c) strip of three, all cancelled by manuscript "J & H, Nov 17, 1865" on Nov. 17th 1865 receipt for $438.75 overpaying the proper rated 2¢ tax for a receipt, there were perhaps other receipts attached to warrant the full 10¢ tax, Very Fine. Scott No. 63  Estimate $200 - 300. $0 (Image)

1861, 1¢ blue, used with 5¢ express (R25b) pair and single, all cancelled by two matching manuscript strokes on $800 Bill of Inland Exchange dated "Harlem April 15th 1863" properly paying the 4¢ promissory note tax for each $200 payable in 93 days to four months 3 days, Very Fine. Scott No. 63  Estimate $200 - 300. $0 (Image)

1861, 1¢ blue, tied by "Bogle & Lyles, New York, Jul 18 1868" company cds on $20.68 receipt, stamp under pays the proper 2¢ receipt tax; small corner mend and stamp flaws, Fine. Scott No. 63  Estimate $150 - 200. $0 (Image)

1861, 1¢ blue, horizontal pair used with 3¢ rose (65), tied together by manuscript on Nov. 11th 1863 sworn statement prepaying the 5¢ tax for a general certificate, embossed "Alexr Long Notarial Seal, Hamilton Co." seal, stamps were canceled with pen strokes instead of the proper date and initials, Very Fine. Scott No. 63  Estimate $300 - 400. $0 (Image)

1861, 1¢ blue, o.g., never hinged, strong bright color, fresh and Fine, very scarce in never hinged condition; with 2000 P.F. certificate. Scott No. 63  $300 for hinged. $0 (Image)

1861, 1¢ blue, face-free octagon carrier date stamp cancel, wide margins, wonderful rich deep color seldomly encountered on this issue, Extremely Fine. Scott No. 63  $65. $0 (Image)

1861, 1¢ blue, dot in U, plate 9, three singles, small faults, tied by two strikes of "Philadelphia Pa. Oct 22 1861" cds on lady's cover to Sanbury Pa., D. O. Blood & Co. 1¢ bronze (15L14), acid tied, paid the carrier fee to the mails by private carrier, "Bloods, Penny Post, Oct 22, 1861" cds, F.-V.F.; with 2004 P.F. certificate. Scott No. 63 var.  Estimate $400 - 600. Illustrated and discussed in Donald Evans, The United States 1¢ Franklin 1861-67, pg. 164, fig. 10-1. $0 (Image)

1861, 1¢ blue, type I, single with plate guideline,at right, neat face-free town cancel, exceptional centering amid wide margins, rich radiant color, an Extremely Fine gem, a stunning plate position single. Scott No. 18  $550. $0 (Image)

1861, 1¢ blue, type I, light face-free town cancel, rich color, F.-V.F. and attractive; with 1988 and 2011 P.F. certificates, latter Graded (F-VF 75). Scott No. 18  $550. $0 (Image)