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

EXTREMELY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF THE 1939 ONE-CENT "SILVER TAX" ISSUE, SCOTT RG28. ONE OF THE GREATEST SILVER TAX RARITIES.

Ex Atherton, Wampler, Lyons and Sohn. With 1998 P.S.E. and 2005 P.F. certificates (Image)

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VERY FINE. THE CELEBRATED AND UNIQUE PIECE OF A SILVER TAX TRANSFER FORM BEARING THE 3-CENT, 10-CENT AND 80-CENT 1939 SILVER TAX STAMPS. THIS DOCUMENT VALIDATES THE USE OF THIS MYSTERIOUS ISSUE, AND IT IS ONE OF THE MOST IMPORTANT REVENUE ITEMS EXTANT. THE 3-CENT IS THE ONLY REPORTED EXAMPLE, THE 10-CENT IS ONE OF TWO RECORDED AND THE 80-CENT IS ONE OF THREE RECORDED.

Very little is known about the 1939 Silver Tax issue, which is the most primitive of the overprints used before dedicated Silver Tax stamps were issued in 1941. This remarkable piece of a silver tax transfer document proves the legitimate status of this issue and how they were used.

The other recorded 10c is offered as lot 688 in this sale, and originaly formed a pair with the example on piece offered here. The 80c stamp offered as lot 689 in this sale originally formed a pair with the example on piece offered here. The whereabouts of the third recorded example of the 80c is not known to us.

Ex Joyce and Sohn. With 1992 P.S.E. certificate. Scott Retail as singles with no premium for the piece of document (Image)

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FRESH AND FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE 1939 5-CENT SILVER TAX ISSUE, SCOTT RG30. ONE OF THE GREAT REVENUE RARITIES.

Ex Gaudio, Atherton, Buford and Sohn. With 1980 and 2005 P.F. certificates (Image)

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VERY FINE. ONE OF ONLY TWO RECORDED EXAMPLES OF THE 1939 10-CENT SILVER TAX ISSUE, SCOTT RG31. A PHENOMENAL RARITY.

The only other example of this issue is on the piece of document offered in lot 686 of this sale. That example is also s.e. at right and originally formed a pair with the stamp offered here.

With 1984 and 2003 P.F. certificates (Image)

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FRESH AND FINE. ONE OF ONLY THREE RECORDED EXAMPLES OF THE 1939 80-CENT SILVER TAX ISSUE, SCOTT RG32. A REMARKABLE REVENUE RARITY.

One of the other recorded examples of this issue is on the remarkable piece of document offered in lot 686 of this sale, and originally formed a pair with the stamp offered here. The whereabouts of the third recorded example is not known to us.

With 1974 and 2003 P.F. certificates (Image)

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FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE 1935 $3.00 WITH TYPEWRITTEN OVERPRINT. ONE OF THE GREATEST OF THE REVENUE RARITIES.

Ex Joyce. With 2009 P.F. certificate (Image)

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VERY FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE 1945 $5.00 SILVER TAX ISSUE, SCOTT RG36. ONE OF THE GREATEST SILVER TAX RARITIES.

These provisional issues have an interesting history. Starting in 1959 and as recently as 2000, Scott Catalogue listed two denominations -- $3.00 and $5.00 -- with the overprint in black. Beginning with the 2001 Scott Catalogue, a $2.00 denomination was added to the catalogue (RG34) and the wording was changed to note the $5.00 overprint is in red. However, the $5.00 is known with both red and black overprint -- they were both offered in the Joyce sale and each is unique. The one in red is dated 5/3/34, and this one in black is 5/1/35, which is closer in date to the $3.00 (3/6/35). Scott Catalogue needs to be re-amended to reflect both colors -- the example offered here must be the original 1959 listing copy.

Ex Joyce, Wampler and Lyons. With 1998 P.S.E. and P.F. certificates as RG36 (Image)

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