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

Beer Stamps - 1918 Provisional Issue continued...
Lot Sym. Lot Description  
646   Image1918, ($2.00) Ty. A Surcharge on (50c) Black on Blue, -1/3bbl., No. REA99, Beer (REA140; Priester 162A). Priester Type 163 surcharge, full margins to clear, "Cal BAsN, 8:+4:19" perforated cancel, repaired diagonal tear, piece expertly added at top, otherwise Very Fine, scarce as only six are recorded in the Priester census, we have offered only one other since keeping computerized records, which was torn in half and repaired (ex Tolman), ex "Scarsdale", with 2005 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

$ 1,250.00

SOLD for $400.00
Will close during Public Auction
647 ng Image1918, ($2.00) Ty. A Surcharge on (50c) Violet on Bright Blue, -1/3bbl., No. REA99a, Beer (REA140A; Priester 160A). Priester Type 163 surcharge (without additional Type 95 surcharge), unused (no gum), large margins including top sheet margin with plate markers and screw from overprint plate, beautiful bright fresh colors and completely sound

EXTREMELY FINE GEM. CERTAINLY ONE OF THE FINEST EXAMPLES OF THIS RARE 1918 PROVISIONAL SURCHARGE ISSUE. THE PRIESTER CENSUS REPORTS ONLY FIVE KNOWN.

The "Revenue Act of 1918" provisional surcharge (Priester Type 163) was applied to the One-Third Barrel value of the 1909 design type (with and without earlier provisional surcharges, REA123 and REA99, respectively) and, in this case, to the 1902 design type with printed 1914 surcharge (and, in the case of REA141, with the additional "Act of 1917" surcharge). The Priester census reports only five examples of REA140A, all with Type 163 surcharge. Lots 647 and 648 originally formed a pair.

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

Search for comparables at SiegelAuctions.com

$ 1,500.00

SOLD for $850.00
Will close during Public Auction
648 ng Image1918, ($2.00) Ty. A Surcharge and 1917 ($1.00) Ty. A Surcharge on (50c) Violet on Bright Blue, -1/3bbl., No. REA99a, Beer (REA141; Priester 172A). Priester Type 95 and 163 surcharges, unused (no gum), large to huge margins including top sheet margin with "Third Barrel" barrel size inscription, beautiful bright fresh colors, light vertical crease at left

EXTREMELY FINE GEM. CERTAINLY ONE OF THE FINEST EXAMPLES OF THIS RARE 1918 PROVISIONAL SURCHARGE ISSUE. THE PRIESTER CENSUS REPORTS ONLY TWO ARE KNOWN FOR REA141, THE ONE-THIRD BARREL VIOLET.

The Priester census reports only two examples of REA141, which is the underlying 1902 Issue stamp with 1914, 1917 and 1918 surcharges. Lots 647 and 648 originally formed a pair -- only this stamp has the "Act of 1917" overprint.

Ex Tolman and "Scarsdale". With 2006 P.F. certificate. (Image)

Search for comparables at SiegelAuctions.com

$ 5,000.00

SOLD for $3,250.00
Will close during Public Auction
649 ng Image1918, ($2.00) Ty. A Surcharge on ($1.00) Black on Blue, -1/3bbl., No. REA123, Beer (REA142; Priester 174A). Priester Type 95 and 163 surcharges, unused (no gum), large margins, completely sound

EXTREMELY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF SCOTT REA142 -- THE DUAL 1918 AND 1917 PROVISIONAL HANDSTAMPED SURCHARGES ON THE 1914 ONE-THIRD BARREL PROVISIONAL, 1909 DESIGN TYPE IN BLACK. ONE OF THE GREAT BEER STAMP RARITIES.

The Priester listing is based on this stamp. Ex Tolman and "Scarsdale". With 2006 P.F. certificate. (Image)

Search for comparables at SiegelAuctions.com

$ 27,500.00

CLOSED
Will close during Public Auction
650 ng Image1918, ($6.00) Ty. A Surcharge on $1.50 Red Orange on Blue, 1bbl., No. REA110, Beer (REA144; Priester 167A). Priester Type 163 with inverted surcharge, unused (no gum), large margins, sound and Extremely Fine, the Priester census reports nine known but we are uncertain how many are inverted, ex Tolman, with 2006 P.F. certificate, Scott Retail as normal surcharge (Image)

Search for comparables at SiegelAuctions.com

$ 1,000.00

CLOSED
Will close during Public Auction
651 ng Image1918, ($6.00) Ty. A Surcharge Dated "1919" on ($3.00) Red Orange on Blue, 1bbl., Ty. C Surcharge, No. REA125c, Beer (REA145a; Priester 178B). Priester Type 202 surcharge, unused (no gum), large and even margins, completely sound, Extremely Fine, a rare example of this issue and especially desirable in unused condition, only five are recorded in the Priester census, we have offered only one other since keeping computerized records (in used condition), ex "Scarsdale", with 2005 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

$ 750.00

SOLD for $350.00
Will close during Public Auction
652   Image1918, ($12.00) Ty. A Surcharge on $3.00 Orange on Blue, 1hhd., No. REA111, Beer (REA146; Priester 168A). Priester Type 163 surcharge, large margins to in at left, large "R B Co., 8.13" perforated cancel, some staining on back from barrel just shows thru at top and bottom, small repaired tack hole at bottom left, otherwise Fine, scarce, only nine are recorded in the Priester census, ex "Scarsdale", with 2005 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

$ 750.00

SOLD for $180.00
Will close during Public Auction
653   Image1918, ($60.00) Ty. A Surcharge on ($30.00) Black on Blue, 10bbl., Ty. C Surcharge, No. 130c, Center Cutout Only, Beer (REA150; Priester 180A). Priester Type 163 surcharge, showing most of denomination, perforated cancel, fresh and Very Fine, only four are recorded in the Priester census, according the the Priester book these were used to pay tax on beer in vats drawn off for bottling, the center portion was punched out by the revenue collector and the brewer received the center portion as a receipt, the government retained the rest of the stamp and presumably destroyed them, ex "Scarsdale", with 2003 P.F. certificate (Image)

Search for comparables at SiegelAuctions.com

$ 350.00

CLOSED
Will close during Public Auction
654 ng Image1918, ($60.00) Ty. C Surcharge on $25.00 Black on Blue, 10bbl., No. REA130c, Beer (REA150a; Priester 180aA). Priester Type 169 surcharge, entire stamp, unused (no gum), three wide margins, just in at left, couple light creases, couple of small staple holes at top

FINE APPEARANCE. A RARE EXAMPLE OF THE ENTIRE STAMP OF THE 1918 PROVISIONAL ISSUE.

Only five examples of the entire stamp are recorded in the Priester census. These were used to pay tax on beer in vats drawn off for bottling. The center portion was punched out by the revenue collector and the brewer received the center portion as a receipt. The government retained the rest of the stamp and presumably destroyed them, so very few are intact.

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

Search for comparables at SiegelAuctions.com

$ 5,000.00

SOLD for $2,600.00
Will close during Public Auction
655 ng Image1918, ($150.00) Ty. C Surcharge on $37.50 Black on Blue, 25bbl., No. REA131c, Beer (REA151a; Priester 181aA). Priester Type 169 surcharge, entire stamp, unused (no gum), large margins to full including top sheet margin, small staple holes at top, small translucency not mentioned on accompanying certifcate

VERY FINE. AN EXTREMELY RARE EXAMPLE OF THE $150 25-BARREL 1918 PROVISIONAL ISSUE. ONLY THREE ENTIRE STAMPS ARE RECORDED IN THE PRIESTER CENSUS.

As another indication of rarity, none was offered in our 2006 sale of the Tolman collection, and this is the only example we have offered since keeping computerized records.

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

Search for comparables at SiegelAuctions.com

$ 8,000.00

SOLD for $3,500.00
Will close during Public Auction

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