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FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE HALF-BARREL 1914 ISSUE ON PALE GREEN PAPER. ONE OF THE GREAT RARITIES OF BEER STAMP COLLECTING.
During World War I, a surcharge of $1.50 per barrel was added to reflect the new tax rate. For a half-barrel stamp, such as the one offered here, the surcharge would have been 75c. The underlying stamp used for most of the 75c surcharges was the 1909-11 Issue (REA86). A small number of the 1902 Issue (REA79) on Light Blue and Pale Green paper was also surcharged. This example on Pale Green is unique.
With 2004 P.F. certificate as the old Scott 100b. Scott Catalogue was changed to more correctly reflect the underlying stamp and this is now Scott 100Ab. (Image)