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VERY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.
To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.
A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.
With 1982 P.F. certificate (Image)
VERY FINE APPEARANCE. A RARE EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY NINETEEN COPIES ARE RECORDED IN TOTAL.
According to Scott Catalogue, the 1c Trans-Mississippi was overprinted by the Purvis Printing Company with federal government approval. They were ordered by L. H. Chapman of the Chapman Steamboat Line, which operated freight-carrying steamboats along the Erie Canal. Only 250 stamps were produced; additionally, 250 were printed reading "I.R./P.I.D. & Son", for P.I. Daprix & Son, which served different ports along the same waterway.
In his privately published census, Larry Lyons records fourteen used and one unused copies of Scott R158A. Our records contain two additional used and two additional unused, for a total of 19.
With 1982 P.F. certificate. (Image)