1861, 10¢ dark green, First Design. Trivial short perf, tied by target cancel, matching "Lynn, Mass., Mar 8, 1862" cds on light buff cover to San Francisco Cal.; barely reduced at right, Very Fine and scarce 10¢ first design use.
Scott No. 62B; $2,100. Scott $2,100
(Image)

Scott $2,100

1861, 10¢ dark green, First Design. Position 10L. S.e. at right showing plate guidemark at top right, neatly tied by "San Francisco, Cal., Oct 28, 1861" cds on folded letter sheet to Danville, Pa.; minor cover edge wear, Very Fine, a very scarce early on cover usage of the 1861 10¢ First Design.
Scott No. 62B; $2,100; Estimate $250 - 350. Scott $2,100
Est. $250-350 (Image)

Scott $2,100
Est. $250-350

1861, 1¢ blue. Used with 1857 3¢ dull red (26), pencil cancelled, both tied by "Philadelphia Pa., Mar 27" cds on attempted mixed franking of a carrier rate cover to Cincinnati Oh., reverse with indistinct "U.S. Penny Mail, Phila. Pa." octagon datestamp, manuscript "Due 3, Old Stamp not recognized" notation, docketed as answered March 31, 1863; 3¢ small flaws, Fine and rare demonetized use, with 2003 P.F. certificate.
Scott No. 63; Estimate $750 - 1,000.

A RARE ATTEMPTED DEMONETIZED USAGE OF THE 3¢ 1857 ISSUE.

Philadelphia apparently accepted the use of the 3¢ 1857 Issue as prepaying of the 3¢ letter rate, but it was not accepted at Cincinnati and as a result was marked "Due 3". Est. $750-1,000 (Image)

Est. $750-1,000

1861, 1¢ blue. Small flaws, tied by neat strike of "Ship 5" handstamp on incoming ship cover paying the 6¢ rate for domestic ship letter being delivered by the Post Office locally, to Boston and locally addressed to there, with manuscript "Per Bark Asor" and received, reverse with Boston receiving cds; small ink spot at bottom right edge, Very Fine, a very rare domestic incoming ship letter cover bearing the Boston "Ship 5" rate handstamp.
Scott No. 63; Estimate $600 - 800. Est. $600-800 (Image)

Est. $600-800

1861, 1¢ blue, horizontal pair. In combination with 1861, 10¢ green on 1861, 3¢ pink entire to Konigsau, Germany, all tied by "Lexington, Ky., Jan 9" origin cds's, red "N. York, Brem Pkt., 12 Paid, Jan 18" cds and blue Bremen transit handstamp, NGL Line Steamship "Bremen" prepaid the 15 cent treaty rate, Atlantic transit of 20 days to Bremen (delayed at Southampton until February 5th); small cover tear at left, otherwise Very Fine.
Scott No. 63+68+U35; Estimate $400 - 600. Est. $400-600 (Image)

Est. $400-600

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. Est. $400-600 (Image)

Est. $400-600

1861, 1¢ blue. Two singles, tied by "San Francisco, Cal., Feb 1?" double-circle datestamp on 1863 printed circular to La Rochelle, France at the 2¢ printed matter rate, red French (3.21) entry cds and matching "15" décimes due handstamp, reverse with La Rochelle (3.22.63) arrival cds, Very Fine and rare printed matter use.
Scott No. 63; Estimate $400 - 600. Est. $400-600 (Image)

Est. $400-600

1861, 1¢ blue. Clipped off another envelope(s) and pasted on this cover, tied by bold six-section circular grid cancels to Westfield Mass., red "Boston Mass. Aug 20" cds, it was allowed to pass illegally through the mails; top left faulty, partial flap, Fine, a rare illegal reuse of stamps.
Scott No. 63; Estimate $200 - 300. Est. $200-300 (Image)

Est. $200-300

1861, 1¢ blue. Tied by "U.S.P.O. Dispatch, Phila, Nov 19, 8 AM" octagonal carrier cancel on orange buff local cover prepaid for the 1¢ drop rate, Very Fine, ex-Dos Passos, James Lee, "Rauh" handstamp. Skinner-Eno No. PM-CR 15.
Scott No. 63; Estimate $150 - 200. Est. $150-200 (Image)

Est. $150-200

1861, 1¢ blue. Exceedingly well centered, tied by "Boston Ms 'Paid' May 1 1862" cds on cover to Dudley Mass. at double the unsealed 1¢ circular rate, manuscript docketing at left "An Act relating to Poll Tax & Taxes of Corporations Recd. May 3d. 1862"; flap partly sealed and reduced slightly at right from opening, Very Fine circular use with a gem pair.
Scott No. 63; Estimate $150 - 200. Est. $150-200 (Image)

Est. $150-200

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)

Est. $200-300

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)

Est. $150-200

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)

Est. $500-750

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)

Est. $500-750

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)

Est. $1,000-1,500

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)

Est. $750-1,000

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)

Est. $1,500-2,000

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)

Est. $500-750

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)

Est. $1,000-1,500

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)

Est. $500-750

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)

Est. $400-600

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)

Est. $300-400

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)

Est. $200-300

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)

Est. $1,000-1,500

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)

Est. $150-200