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The Grant Inman Collection, Part 6 - Wine, Beer and Silver Tax Stamps continued...

Beer Stamps - 1918 Provisional Issue
Lot Sym. Lot Description  
635 ng Image1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., No. REA118, Beer (REA132; Priester 175A). Priester Type 103 and 160 surcharges, unused (no gum), large to huge margins including top sheet margin and part of adjoining stamp at right, faint horizontal crease at bottom mostly in margin, Extremely Fine appearance, scarce, only eleven are recorded in the Priester census (including a block of four and pair), ex "Scarsdale", with 2012 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 900.00

SOLD for $275.00
Will close during Public Auction
636 ng Image1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., Ty. C Surcharge, No. REA118c, Beer (REA132a; Priester 176A). Priester Type 169 surcharge, unused (no gum), huge margins with bottom right corner sheet margins with "E.M.E. siderographer's initials, other sides large, several pinholes and creases, Extremely Fine, the Priester census reports five known for REA132a, we have sold a block of four, three unused singles and one used, one is also listed in Priester with a serif surcharge (Type 153) which we have not yet encountered, ex Tolman, with 2006 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 750.00

CLOSED
Will close during Public Auction
637   Image1918, ($1.00) Ty. A Surcharge on (25c) Black on Blue, -1/6bbl., No. REA97, Beer (REA133; Priester 161A). Priester Type 163 inverted surcharge, large margins, several small holes but otherwise sound

VERY FINE AND RARE EXAMPLE OF THE 1918 SIXTH-BARREL "REVENUE ACT OF 1918" ON THE "EMERGENCY TAX UNDER ACT OF 1914." THIS IS THE ONLY REPORTED EXAMPLE WITH A SANS-SERIF SURCHARGE.

The Priester census records six examples of this issue, including five with the serif-type Type 154 surcharge and one with sans-serif Type 163.

Ex Tolman. With 2006 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 3,000.00

SOLD for $2,300.00
Will close during Public Auction
638 ng Image1918, ($1.00) Ty. A Surcharge on 25c Black on Blue, -1/6bbl., No. REA107, Entire Stamp, Beer (REA134; Priester 163A). Priester Type 163 surcharge, unused (no gum), large margins all around, crisp impression

EXTREMELY FINE. A SPECTACULAR SOUND EXAMPLE OF THE SIXTH-BARREL 1918 PROVISIONAL SURCHARGE PRINTED IN BLACK.

The Priester census records six copies, including four with this surcharge type. Two are also known with serif surcharge Type 153.

The stamp offered here is the bottom copy in the pair offered in our Tolman sale. With 2006 P.F. certificate for pair. Unlisted in Scott as unused, even though the three we have offered (two from the pair, one with Type 153 surcharge) in our past sales have all been unused. (Image)

Search for comparables at SiegelAuctions.com

 $ 2,500.00

SOLD for $1,200.00
Will close during Public Auction
639 ng Image1918, ($1.00) Ty. A Surcharge on 25c Violet Blue on Blue, -1/6bbl., No. REA107a, Beer (REA134a; Priester 164A). Priester Type 150 surcharge, unused (no gum), large margins all around including top sheet margin, vertical creases, otherwise sound

EXTREMELY FINE APPEARANCE. THIS STAMP IS THE ONLY EXAMPLE OF THE 1918 PROVISIONAL SURCHARGE ON THE ONE-SIXTH BARREL 1914 DESIGN IN VIOLET BLUE REPORTED IN THE PRIESTER CENSUS.

This provisional issue, on the already scarce 25c Violet Blue (the REA107a underlying stamp catalogues $2,500.00), is listed as unique in the Priester census.

Ex Tolman. With 2006 P.F. certificate. Erroneously listed in Scott as used (Image)

Search for comparables at SiegelAuctions.com

 $ 10,000.00

SOLD for $4,750.00
Will close during Public Auction
640 ng Image1918, ($1.00) Ty. A Surcharge on (50c) Black on Blue, -1/6bbl., No. REA119, Beer (REA135; Priester 173A). Priester Type 70, 97 and 163 surcharges, latter inverted, unused (no gum), large margins, slight wrinkle not mentioned on accompanying certificate, otherwise sound

EXTREMELY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF SCOTT REA135, THE DUAL 1918 AND 1917 PROVISIONAL HANDSTAMPED SURCHARGES ON THE 1914 ONE-SIXTH BARREL PROVISIONAL, 1909 DESIGN TYPE. ONE OF THE GREAT BEER STAMP RARITIES.

Ex Tolman. With 2006 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 8,000.00

SOLD for $4,250.00
Will close during Public Auction
641   Image1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA108, Beer (REA137; Priester 166A). Priester Type 163 surcharge, large and even margins all around, "M B of SF, 3:19:19" perforated cancel, minor paper wrinkle at bottom left, Very Fine, scarce, only six are recorded in the Priester census (all are Type 163 surcharge), this is the second we have offered since keeping computerized records and the first in used condition, ex "Scarsdale", with 2012 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 1,000.00

SOLD for $350.00
Will close during Public Auction
642   Image1918, ($1.50) Ty. A Surcharge Dated "1919" on 37-1/2c Green on Blue, -1/4bbl., No. REA108, Beer (REA137a; Priester 166B). Priester Type 203 surcharge, large even margins, "MB of SF 3:+5:19" perforated cancel, completely sound

EXTREMELY FINE. THE FINER OF TWO EXAMPLES OF THIS ISSUE RECORDED IN THE PRIESTER CENSUS. THIS IS ALSO THE EARLIEST DATE OF USE OF THE "ACT OF 1919" SURCHARGE ON ANY QUARTER-BARREL 1914 ISSUE. A MAGNIFICENT BEER STAMP RARITY.

This stamp was the subject of an article in the American Revenuer, May 1982 (copy accompanies). Both of the REA137a stamps reported in Priester are Type 203 surcharges.

Ex Tolman and "Scarsdale". With 2012 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 3,500.00

SOLD for $1,800.00
Will close during Public Auction
643 ng Image1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA115, Beer (REA138; Priester 171A). Priester Type 156 surcharge, unused (no gum), large to huge margins including bottom right corner sheet margin, bright color, faint horizontal crease, four small staple holes at bottom

EXTREMELY FINE APPEARANCE. A RARE UNUSED EXAMPLE OF THE QUARTER-BARREL 1918 PROVISIONAL ISSUE. ONLY FOUR ARE RECORDED IN THE PRIESTER CENSUS, AND THIS IS THE ONLY UNUSED EXAMPLE KOWN TO US.

The Priester census records four examples of this issue. Three are used copies with Type 165 surcharge. This unused example with Type 156 surcharge may be unique.

Ex "Scarsdale". With 2005 P.F. certificate. (Image)

Search for comparables at SiegelAuctions.com

 $ 3,000.00

SOLD for $1,500.00
Will close during Public Auction
644 ng Image1918, ($1.50) Ty. A Surcharge with "1919" date on (75c) Green on Blue, -1/4bbl., Ty. C Surcharge, No. REA122c, Beer (REA139a; Priester 183B). Priester Type 202 surcharge, unused (no gum), large and balanced margins, Extremely Fine Gem, a beautiful stamp, ex "Scarsdale" (Image)

Search for comparables at SiegelAuctions.com

 $ 350.00

SOLD for $200.00
Will close during Public Auction
645 ng Image1918, ($1.50) Ty. A Surcharge on (75c) Green on Blue, -1/4bbl., No. REA122, Beer (REA139b; Priester 182A). Priester Type 160 surcharge, unused (no gum), large margins, fresh and Extremely Fine, a beautiful sound example of this issue, only 11 are recorded in the Priester census, ex "Scarsdale", with 2005 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

 $ 650.00

SOLD for $325.00
Will close during Public Auction

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