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United States continued...

Revenue continued...
LotNo. Symbol CatNo. Lot Description
3401 O R99a imageRevenue, 1862, First Issue, $20 Probate of Will, imperf. (Scott R99a), "V.M.D. July 13th 1863" manuscript cancel, large margins at sides, ample at top and bottom, vivid color; small faults, handsome Very Fine appearance, ex World Traveler, with 2019 P.F. certificate.
Scott $2,500. (Image) (Image2) (All Images)

image

Get Market Data for [United States R99a] Visual Pricing Guide Sample Census

Estimate $750-1,000
Currently Opening at...$400.00
Will close during Public Auction
3402 O R99c imageRevenue, 1862, First Issue, $20 Probate of Will, perf'd (Scott R99c), "JE July 24 1864" manuscript cancel, radiant color on bright white paper; 2 short perfs at top left, creasing, Very Fine appearance.
Scott $3,000. (Image)

Get Market Data for [United States R99c] Visual Pricing Guide Sample Census

Estimate $750-1,000
Currently Opening at...$375.00
Will close during Public Auction
3403 O R100a imageRevenue, 1863, First Issue, $25 Mortgage, imperf. (Scott R100a), "Aug. 19, 1865" manuscript cancel, ample to clear margins all around, rich color on bright paper; vertical crease, attractive Very Fine appearance.
Scott $3,250. (Image)

Get Market Data for [United States R100a] Visual Pricing Guide Sample Census

Estimate $750-1,000
Currently Opening at...$375.00
Will close during Public Auction
3404 O R100d imageRevenue, 1863, First Issue, $25 Mortgage, perf'd, silk paper (Scott R100d), 2 bold strikes of blue "Jun. 30, 1869" double oval handstamp, deep rich color, reperfed at bottom to appear Very Fine.
Scott $300. (Image)

Get Market Data for [United States R100d] Visual Pricing Guide Sample Census

Estimate $100-150
Currently Opening at...$50.00
Will close during Public Auction
3405 O R101a imageRevenue, 1863, First Issue, $50 U.S. Internal Revenue, imperf. (Scott R101a), "May 13/64" manuscript cancel, full to large margins all around, intense color and proof quality impression on fresh white paper, Extremely Fine.
Scott $325. (Image)

Get Market Data for [United States R101a] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3406 O R102a imageRevenue, 1864, First Issue, $200 U.S. Internal Revenue, imperf. (Scott R102a), "H. Mch. 7, 1870" manuscript cancel, 3 ample to full margins, into at left, bright colors; light creasing shows only when drying, lovely Fine appearance for this typically small margined stamp.
Scott $2,500. (Image)

Get Market Data for [United States R102a] Visual Pricing Guide Sample Census

Estimate $500-750
Currently Opening at...$250.00
Will close during Public Auction
3407 O R102c imageRevenue, 1864, First Issue, $200 U.S. Internal Revenue, perf'd (Scott R102c), bold clear "B.R. March 9th 71" manuscript cancel, gorgeous colors, Fine to Very Fine.
Scott $650. (Image)

Get Market Data for [United States R102c] Visual Pricing Guide Sample Census

Estimate $500-750
Currently Opening at...$250.00
Will close during Public Auction
3408 O R103a imageDocumentary, 1871, Second Issue, 1¢ blue & black, center inverted (Scott R103a), light black cancel, bright blue colored frame; certificate notes a diagonal crease that slightly breaks the paper but we struggle to see the paper break, Fine appearance, with 2020 Crowe certificate.
Scott $2,000. (Image) (Image2) (All Images)

image

Get Market Data for [United States R103a] Visual Pricing Guide Sample Census

Estimate $600-800
Currently Opening at...$300.00
Will close during Public Auction
3409 O R107a imageDocumentary, 1871, Second Issue, 5¢ blue & black, center inverted (Scott R107a), company "9/71" manuscript cancel, beautiful bright frame; small thin spot at bottom, Fine appearance, with 2011 P.S.A.G. certificate (signed by Shoemaker, Jackson and Friedberg).
Scott $2,000. (Image) (Image2) (All Images)

image

Get Market Data for [United States R107a] Visual Pricing Guide Sample Census

Estimate $750-1,000
Currently Opening at...$375.00
Will close during Public Auction
3410 O R109a imageDocumentary, 1871, Second Issue, 10¢ blue & black, center inverted (Scott R109a), embossed cancel creating an unused appearance, intense blue frame color; cancel penetrates the paper in a few places and tiny thin at top left, Fine appearance, many examples of Scott R109a are poorly centered and with cut cancels, with 2004 P.S.E. certificate (signed by Shoemaker, Jackson and Friedberg).
Scott $1,250 as cut cancel. (Image) (Image2) (All Images)

image

Get Market Data for [United States R109a] Visual Pricing Guide Sample Census

Estimate $400-600
Currently Opening at...$200.00
Will close during Public Auction
3411 O R115a imageDocumentary, 1871, Second Issue, 50¢ blue & black, center inverted (Scott R115a), company "10/71" blue manuscript cancel, stunning deep dark frame color; rebacked over faults, Fine appearance.
Scott $1,150. (Image)

Get Market Data for [United States R115a] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3412 O R118a imageDocumentary, 1871, Second Issue, $1 blue & black, center inverted (Scott R118a), manuscript cancel and filled in triangular punch cancel, outstanding color and sharp impression, Fine appearance, with 1985 P.F. certificate.
Scott $1,150. (Image) (Image2) (All Images)

image

Get Market Data for [United States R118a] Visual Pricing Guide Sample Census

Estimate $600-800
Currently Opening at...$300.00
Will close during Public Auction
3413 O R119 imageDocumentary, 1871, Second Issue, $1.30 blue & black (Scott R119), manuscript cancel at center, sharp impression; corner crease at top right and faint soiling at top edge, Fine to Very Fine appearance.
Scott $650. (Image)

Get Market Data for [United States R119] Visual Pricing Guide Sample Census

Estimate $150-200
Currently Opening at...$80.00
Will close during Public Auction
3414 ng R121 imageDocumentary, 1871, Second Issue, $1.60 blue & black (Scott R121), unused without gum, bright colors; small stain at top and reperfed at right, Fine appearance.
Scott $650 as used. (Image)

Get Market Data for [United States R121] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3415 ng R122 imageDocumentary, 1871, Second Issue, $1.90 blue & black (Scott R122), unused without gum, lovely color on bright crisp white paper with long even perf tips all around, completely sound, Fine to Very Fine.
Scott $400 as used. (Image)

Get Market Data for [United States R122] Visual Pricing Guide Sample Census

Estimate $300-400
Currently Opening at...$150.00
Will close during Public Auction
3416 ng R126 imageDocumentary, 1871, Second Issue, $3.50 blue & black (Scott R126), unused without gum, marvelous color and proof quality impression on lily white paper; barest trace of a small vertical crease at right only visible when drying, very attractive Very Fine appearance.
Scott $450 as used. (Image)

Get Market Data for [United States R126] Visual Pricing Guide Sample Census

Estimate $400-600
Currently Opening at...$200.00
Will close during Public Auction
3417 O R127a imageDocumentary, 1871, Second Issue, $5 blue & black, center inverted (Scott R127a), 1872 manuscript cancel, remarkably well centered; faint small toned spot to the left of the top "5" not noted on certificate, few other small faults not visible on face, attractive Very Fine appearance, with 2007 P.F. certificate.
Scott $3,750. (Image) (Image2) (All Images)

image

Get Market Data for [United States R127a] Visual Pricing Guide Sample Census

Estimate $1,000-1,500
Currently Opening at...$500.00
Will close during Public Auction
3418 O R129 imageDocumentary, 1871, Second Issue, $20 blue & black (Scott R129), company "Nov. 25 / 71" manuscript cancel at center, bright frame color and detailed impression, very well centered; single short perf at bottom left, Choice Very Fine.
Scott $900. (Image)

Get Market Data for [United States R129] Visual Pricing Guide Sample Census

Estimate $300-400
Currently Opening at...$150.00
Will close during Public Auction
3419 O R130 imageDocumentary, 1871, Second Issue, $25 blue & black (Scott R130), bold May (18)71 manuscript cancel with large part o.g., bright colors and detailed impressions; tiny natural includsion at bottom center, fresh and Fine.
Scott $950. (Image)

Get Market Data for [United States R130] Visual Pricing Guide Sample Census

Estimate $400-600
Currently Opening at...$200.00
Will close during Public Auction
3420 og R131 imageDocumentary, 1871, Second Issue, $50 blue & black (Scott R131), bold "Aug. 5, 1872" manuscript cancel with large part o.g., dark colors, long full perfs all around; couple thins, Fine.
Scott $850. (Image)

Get Market Data for [United States R131] Visual Pricing Guide Sample Census

Estimate $150-200
Currently Opening at...$80.00
Will close during Public Auction
3421 O R132 imageDocumentary, 1871, Second Issue, $200 red, blue & black (Scott R132), lightened manuscript cancel, bright colors and sharp impression; horizontal crease and few light thins, otherwise Fine to Very Fine example of one of the most beautiful American stamps ever produced, with 2019 P.F. certificate.
Scott $8,500. (Image) (Image2) (All Images)

image

Get Market Data for [United States R132] Visual Pricing Guide Sample Census

Estimate $2,500-3,500
Currently Opening at...$1,300.00
Will close during Public Auction
3422 O R135b imageDocumentary, 1871, Third Issue, 2¢ orange & black, center inverted (Scott R135b), faint cancel, Fine and sound.
Scott $425. (Image)

Get Market Data for [United States R135b] Visual Pricing Guide Sample Census

Estimate $150-200
Currently Opening at...$80.00
Will close during Public Auction
3423 O R140a imageDocumentary, 1872, Third Issue, 30¢ orange & black, center inverted (Scott R140a), appears unused but has 2 herringbone cut cancels, deep orange frame and sharp impressions, Choice Very Fine, with 2021 P.S.E. certificate.
Scott $1,750. (Image) (Image2) (All Images)

image

Get Market Data for [United States R140a] Visual Pricing Guide Sample Census

Estimate $1,200-1,800
Currently Opening at...$600.00
Will close during Public Auction
3424 O R149 imageDocumentary, 1872, Third Issue, $5 green & black (Scott R149), light manuscript cancel, strong colors and detailed impressions, Very Fine.
Scott $400. (Image)

Get Market Data for [United States R149] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3425 O R150 imageDocumentary, 1872, Third Issue, $20 orange & black (Scott R150), "July 10, 1872" manuscript cancel, well centered, rich colors; filled thins, Extremely Fine appearance.
Scott $900. (Image)

Get Market Data for [United States R150] Visual Pricing Guide Sample Census

Estimate $150-200
Currently Opening at...$80.00
Will close during Public Auction
3426 O R151a imageDocumentary, 1874, Fourth Issue, 2¢ orange & black on green, center inverted (Scott R151a), appears unused but very lightly canceled, rich colors on unquestionably green paper; couple tiny thin spots, Very Fine.
Scott $800 as used. (Image)

Get Market Data for [United States R151a] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3427 O R156 imageDocumentary, 1898, "I.R." provisional, 8¢ violet brown, only 41 exist (Scott R156), bold "M.M. L.I.C. (Michigan Mutual Life Insurance Company) 7/12/98" manuscript cancel, deep dark color on brilliant white paper, Very Fine, with 2001 P.F. certificate.
Scott $5,250.


According to George Sloan's Column of June 12, 1948, "In consequence of the Spanish-American War, a new revenue law was enacted by Congress and became effective on July 1, 1898. There was insufficient time for the Bureau of Engraving and Printing to prepare and have ready for issue, a new series of revenue stamps before that date and accordingly some hasty provisionals were made up. Stocks of the then current 1¢ green and 2¢ carmine postage stamps were overprinted "I.R." at the Bureau, and for a high denomination the $5 blue Newspaper and Periodical stamps were surcharged "$5" for fiscal purposes. All three of these stamps were distributed in June, 1898, but the supplies were not enough to met the demands of any manufacturers and business firms. Because of this shortage of revenue stamps, a number of privately prepared provisionals were pressed into service, all of these (which have come to my attention) being overprinted on the postage stamps of the 1895-1898 issues"… and in his July 31 column, specifically discusses the Michigan Mutual company's provisional revenues, "…These stamps are the postage issues of 1895, the 8¢ dark violet brown, 10¢ dark green, and 15¢ dark blue, each handstamped "I.R." in magenta ink and listed in Scott's U.S. Catalog as Numbers R156, 157 and 158…The stamps were used by the Michigan Mutual Life Insurance Co., on each of the five days from July 8th to 12th, 1898 on insurance policies (which were taxable under the new law), to bridge over the period during which the necessary revenue stamps could not be obtained from the local Internal Revenue office. In the emergency, postage stamps were handstamped and used by employes of the company. The stamps were attached to the policies and were usually pen canclled "M.M.L.I.C.:, followed by the date, expressed: "7/10/98," etc…These provisionals remained unknown until some of the policies, in later years, came to the attention of the late J.E. Scott, a Detroit collector, then an officer of the insurance company. He made a careful check of the policies issued during the period and when they expired and came into the company for redemption, he succeeded in acquiring a number of the stamps which subsequently found their way into philatelic channels. According to Mr. Scott, 41 copies of the 8¢, 66 copies of the 10¢ and 28 copies of the 15¢ stamps constituted the number of stamps that were used. Copies of the 2 columns accompany. (Image) (Image2) (Image3) (Image4) (All Images)

image image image

Get Market Data for [United States R156] Visual Pricing Guide Sample Census

Estimate $3,000-4,000
Currently Opening at...$1,500.00
Will close during Public Auction
3428 O R157 imageDocumentary, 1898, "I.R." provisional, 10¢ dark green, only 66 exist (Scott R157), bold "M.M. L.I.C. (Michigan Mutual Life Insurance Company) 7/12/98" manuscript cancel, deep dark color on bright white paper, well centered; faint horizontal crease and natural straight edge at bottom, ex Ballman, with 1982 and 2002 P.F., 2004 P.S.E. and 2021 Crowe certificates.
Scott $4,000.


According to George Sloan's Column of June 12, 1948, "In consequence of the Spanish-American War, a new revenue law was enacted by Congress and became effective on July 1, 1898. There was insufficient time for the Bureau of Engraving and Printing to prepare and have ready for issue, a new series of revenue stamps before that date and accordingly some hasty provisionals were made up. Stocks of the then current 1¢ green and 2¢ carmine postage stamps were overprinted "I.R." at the Bureau, and for a high denomination the $5 blue Newspaper and Periodical stamps were surcharged "$5" for fiscal purposes. All three of these stamps were distributed in June, 1898, but the supplies were not enough to met the demands of any manufacturers and business firms. Because of this shortage of revenue stamps, a number of privately prepared provisionals were pressed into service, all of these (which have come to my attention) being overprinted on the postage stamps of the 1895-1898 issues"… and in his July 31 column, specifically discusses the Michigan Mutual company's provisional revenues, "…These stamps are the postage issues of 1895, the 8¢ dark violet brown, 10¢ dark green, and 15¢ dark blue, each handstamped "I.R." in magenta ink and listed in Scott's U.S. Catalog as Numbers R156, 157 and 158…The stamps were used by the Michigan Mutual Life Insurance Co., on each of the five days from July 8th to 12th, 1898 on insurance policies (which were taxable under the new law), to bridge over the period during which the necessary revenue stamps could not be obtained from the local Internal Revenue office. In the emergency, postage stamps were handstamped and used by employes of the company. The stamps were attached to the policies and were usually pen canclled "M.M.L.I.C.:, followed by the date, expressed: "7/10/98," etc…These provisionals remained unknown until some of the policies, in later years, came to the attention of the late J.E. Scott, a Detroit collector, then an officer of the insurance company. He made a careful check of the policies issued during the period and when they expired and came into the company for redemption, he succeeded in acquiring a number of the stamps which subsequently found their way into philatelic channels. According to Mr. Scott, 41 copies of the 8¢, 66 copies of the 10¢ and 28 copies of the 15¢ stamps constituted the number of stamps that were used. Copies of the 2 columns accompany. (PDF for this Lot) (Image)

Get Market Data for [United States R157] Visual Pricing Guide Sample Census

Estimate $1,500-2,000
Currently Opening at...$750.00
Will close during Public Auction
3429 og R158A imageDocumentary, 1898, Chapman Steamboat Line provisional, 1¢ dark yellow green, only 3 o.g. examples exist; all faulty (Scott R158A), o.g., hinge marks at top center, deep shade on bright white paper; natural straight edge at right, 2 small thin spots, diagonal crease, attractive Very Fine appearance, one of the highlights of this collection, the PF has certified only 2 with original gum (certificate #244857 & #388316) and both have faults. This is the 3rd documented example with original gum; a footnote in the Scott Specialized catalog notes that only 250 stamps were overprinted. Today, fewer than 20 have been recorded in any condition, ex Tolman, with 2019 P.S.E. certificate not mentioning thins or crease.
Scott $15,000.


According to George Sloan's Column of June 12, 1948, "In consequence of the Spanish-American War, a new revenue law was enacted by Congress and became effective on July 1, 1898. There was insufficient time for the Bureau of Engraving and Printing to prepare and have ready for issue, a new series of revenue stamps before that date and accordingly some hasty provisionals were made up. Stocks of the then current 1¢ green and 2¢ carmine postage stamps were overprinted "I.R." at the Bureau, and for a high denomination the $5 blue Newspaper and Periodical stamps were surcharged "$5" for fiscal purposes. All three of these stamps were distributed in June, 1898, but the supplies were not enough to met the demands of any manufacturers and business firms. Because of this shortage of revenue stamps, a number of privately prepared provisionals were pressed into service, all of these (which have come to my attention) being overprinted on the postage stamps of the 1895-1898 issues"… and the final paragraph of his Oct. 25, 1952 column reads, "Some of the Trans-Mississippi (Omaha) stamps are likewise found provisionally used as revenues though they are very scarce. The 1¢ green Omaha exists with a red printed "I.R." and L.H.C.", the intials of the user, L.H. Chapman. The footnote below the listing in the Scott Specialized catalog notes that "Nos. R158A & R158B were overprinted with federal government permisssion by the Purvis Printing Co. upon order of apt. L.H. Chapman of the Chapman Steamboat Line. The Chapman Line operated freight carrying steamboats on the Erie Canal. The Chapman Line touched at Syracuse, Utica, Little Falls and Fort Plain." Copies of the 2 columns accompany. (Image) (Image2) (Image3) (Image4) (All Images)

image image image

Get Market Data for [United States R158A] Visual Pricing Guide Sample Census

Estimate $6,000-8,000
Currently Opening at...$3,000.00
Will close during Public Auction
3430 ng R177 imageDocumentary, 1898, $30 "Commerce" (Scott R177), unused without gum, bright shade and detailed impression on fresh paper, Fine to Very Fine for this stamp that rarely appears at auction.
Scott $850. (Image)

Get Market Data for [United States R177] Visual Pricing Guide Sample Census

Estimate $300-400
Currently Opening at...$150.00
Will close during Public Auction
3431 O R189 imageDocumentary, 1900, $50 gray, surcharged with open numeral (Scott R189), bold sharp "Beech Creek Coal & Coke Co. May 3, 1901" manuscript cancel; horizontal crease, Very Fine appearance.
Scott $575. (Image)

Get Market Data for [United States R189] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3432 og R193 imageDocumentary, 1902, $10 green, surcharged with ornamental numeral (Scott R193), large part o.g. with small h.r. at top center, dark color and strong overprint; pinhead sized thin speck, otherwise Fine.
Scott $525. (Image)

Get Market Data for [United States R193] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3433 og R194 imageDocumentary, 1902, $50 green, surcharged with ornamental numeral (Scott R194), o.g., deep rich color and bold overprint; thinned, Fine appearance.
Scott $3,000. (Image)

Get Market Data for [United States R194] Visual Pricing Guide Sample Census

Estimate $750-1,000
Currently Opening at...$375.00
Will close during Public Auction
3434 nh/og R195-R205 imageDocumentary, 1914, ½¢ to 80¢ Numeral complete, S.L. watermark (Scott R195-R205), o.g., ½¢, 1¢, 25¢, 40¢ & 50¢ never hinged, rest hinged, bright colors; 2¢ tiny adherence and 3¢ tiny thin spot, mostly Fine with a few better.
Scott $571. (Image)

Get Market Data for [United States R195-R205] Visual Pricing Guide Sample Census

Estimate $250-350
Currently Opening at...$130.00
Will close during Public Auction
3435 nh/og R206-R216 imageDocumentary, 1914, ½¢ to 80¢ Numeral complete, D.L. watermark (Scott R206-R216), ½¢ with wide selvage at right, o.g., ½¢-4¢ & 40¢ never hinged, rest hinged, bright and fresh; 1¢, 2¢ & 5¢ typical natural gum creases, mostly Fine or better.
Scott $481. (Image)

Get Market Data for [United States R206-R216] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3436 O R223 imageDocumentary, 1914, $50 Liberty (Scott R223), fresh color on bright paper; crease along top, Fine, with 2015 A.P.E.X. certificate.
Scott $1,250. (Image) (Image2) (All Images)

image

Get Market Data for [United States R223] Visual Pricing Guide Sample Census

Estimate $300-400
Currently Opening at...$180.00
Will close during Public Auction
3437 O R226 imageDocumentary, 1914, $500 Hamilton (Scott R226), well struck "Atlantic Jun. 19, 1916" 3 line handstamp, deep dark color on lily-white paper; small sealed tear at bottom right, attractive Very Fine appearance.
Scott $650. (Image)

Get Market Data for [United States R226] Visual Pricing Guide Sample Census

Estimate $200-300
Currently Opening at...$100.00
Will close during Public Auction
3438 og/O R246-R250 imageDocumentary, 1917, $30-$1,000 Portrait Types without "Series of" and Date (Scott R246-R250), unused and without gum as issued, except $60 with barest trace of red cancel at bottom, outstanding colors on brilliant white papers; usual natural straight edges on one or two sides, $60 with tiny thin spot (cat $8), a Very Fine set.
Scott $923. (Image) (Image2) (Image3) (All Images)

image image

Get Market Data for [United States R246-R250] Visual Pricing Guide Sample Census

Estimate $300-400
Currently Opening at...$150.00
Will close during Public Auction
3439 O R282 imageDocumentary, Series 1940, $30 Grant (Scott R282), embossed roller cancel, vivid color and sharp impression; slight staple damage at top, Very Fine.
Scott $650. (Image)

Get Market Data for [United States R282] Visual Pricing Guide Sample Census

Estimate $350-500
Currently Opening at...$200.00
Will close during Public Auction
3440 O R283 imageDocumentary, Series 1940, $60 Lincoln (Scott R283), three-hole punch cancel has been neatly filled in, violet Mar. 1940 handstamp, manuscript cancel, rich color on radiant white paper, exceptionally well centered; natural straight edge at right, handsome Very Fine appearance, ex Ron Scott.
Scott $2,400. (Image)

Get Market Data for [United States R283] Visual Pricing Guide Sample Census

Estimate $1,000-1,500
Currently Opening at...$500.00
Will close during Public Auction

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