Lot 1676
1861, 1¢ blue, used with two Bank Check 2¢ blue (R5a) singles, each with manuscript "R.I., April 14, 1862" (wrong year) cancel paid the 5¢ tax on an 1863 General Certificate involving the settlement of an estate, although it is not a probate document, manuscript notary public certification at bottom; 1¢ with fold crease, Very Fine, ex-Morrissey.Scott No. 63 Estimate $300 - 400.
The Revenue Stamp Tax Act of 7/1/1862, effective 10/1/1862 required that almost all legal and commercial documents, as well as some other items (e.g., playing cards, photographs), be taxed. Revenue stamps were to be affixed to show payment of the tax. There was a strong incentive to pay the tax because contracts, promissory notes, and such were not considered legal documents without the stamps. Until 12/25/1862, the law stated that a particular type of document, like a bank check, could only bear a revenue stamp with the particular article, Bank Check printed on its face. After that date, revenue stamps could be used on any type of document, except for the Proprietary stamp.
Postage stamps were never valid (legal) to pay revenue tax, or vice versa, because the money went to two different Federal departments for distinctly different purposes. Nonetheless, due to the unavailability or revenue stamps or other reasons, postage stamps, particularly the 1861 Series, were often used, and were generally accepted as proof that there was no attempt to avoid payment of the tax.
Lot
1677 
1861, 1¢ blue, two singles, used with 1¢ express (R1b) part perf revenue, all tied by three strikes of four-ring cancels on light buff cover ti Clinton N.Y., "Mechanicsburg Pa Jan 8 1864" cds and matching "Due 2" circled handstamp indicating revenue stamp not accepted and double the 1¢ deficiency was due; small flaws and some staining, Fine, a scarce attempted illegal use of revenue stamp to prepay postage. Scott No. 63 Estimate $300 - 400.
Realized: $400
Lot
1678
1861, 1¢ blue, rich color, used with 10¢ Power of Attorney (R37b) pair, all with manuscript "2/27/63, LB" cancel on 1863 stock proxy of Quincy Mining Company, Very Fine. Scott No. 63 Estimate $300 - 400.
Realized: $200
Lot
1679
1861, 1¢ blue, dark shade, manuscript "Dec 19 1863 DES" on 1863 $100 Bill of Inland Exchange promissory note to be paid the next day, proper 1¢ rate for under $200 and less than 30 days, Very Fine and scarce rate, ex-Morrissey. Scott No. 63 Estimate $200 - 300.
Lot
1680
1861, 1¢ blue, vertical pair used with 3¢ rose (65), all cancelled by manuscript "RMG, Feb 13. 64" on 1864 complaint for divorce and sworn statement, prepaid 5¢ tax for sworn general certificate, inside is a court docketing notation dated Feb. 29th 1864; couple small stamp flaws, Very Fine. Scott No. 63 Estimate $200 - 300.
The tax rate for the divorce complaint was 50¢. It is not known if this was previously paid and this was a refiling with the notary sworn statement, or there was ignorance about the proper tax rate.
Lot
1681
1861, 1¢ blue, used with 3¢ green, Telegraph (R19c) strip of three, all cancelled by manuscript "J & H, Nov 17, 1865" on Nov. 17th 1865 receipt for $438.75 overpaying the proper rated 2¢ tax for a receipt, there were perhaps other receipts attached to warrant the full 10¢ tax, Very Fine. Scott No. 63 Estimate $200 - 300.
Realized: $150
Lot
1682
1861, 1¢ blue, used with 5¢ express (R25b) pair and single, all cancelled by two matching manuscript strokes on $800 Bill of Inland Exchange dated "Harlem April 15th 1863" properly paying the 4¢ promissory note tax for each $200 payable in 93 days to four months 3 days, Very Fine. Scott No. 63 Estimate $200 - 300.
Realized: $450
Lot
1683
1861, 1¢ blue, tied by "Bogle & Lyles, New York, Jul 18 1868" company cds on $20.68 receipt, stamp under pays the proper 2¢ receipt tax; small corner mend and stamp flaws, Fine. Scott No. 63 Estimate $150 - 200.
Realized: $140
Lot
1684
1861, 1¢ blue, horizontal pair used with 3¢ rose (65), tied together by manuscript on Nov. 11th 1863 sworn statement prepaying the 5¢ tax for a general certificate, embossed "Alexr Long Notarial Seal, Hamilton Co." seal, stamps were canceled with pen strokes instead of the proper date and initials, Very Fine. Scott No. 63 Estimate $300 - 400.
Realized: $475
Lot
1685
1867, 1¢ blue, E. grill, top right margin copy with clear grill, tied by manuscript "Recd August 1, 1869, Mrs Allison" prepaying the 1¢ revenue fee on April 22nd 1869 Farmers Mutual Fire Insurance Company receipt of payment; some light folds, F.-V.F. and scarce revenue use of E. grill. Scott No. 86 Estimate $500 - 750.