| Revenue stamped paper bears
the same relationship to revenue stamps as postal cards do to
postage stamps. The United States Congress first authorized stamped
paper in the Revenue Act of 1862 that called into being many stamp
taxes, all of which are now gone, and the Office of the Commissioner
of Internal Revenue, which is still with us.
Since the Act of 1862 did not impose a tax on checks written for
$20 or less, no revenue stamped paper was created. However, the
limitation on taxing bank checks was subject to tax avoidance - if I
owed you $40, why not write two $20 checks, perhaps dated a day
apart, and pay no tax? In 1864 the amount threshold was removed; as
a result there was a motivation to produce revenue stamped paper.
Selection of a printer and approval of designs took
time. The American Phototype Company of New York was awarded the
first |
contract for printing stamped
paper. It is now believed that they did not make a delivery until
June of 1865. A receipt
dated June 22, 1865 bearing a black type B imprint has been
found.
It was not until August 3rd of that year that the first use of
stamped paper on checks is known to have occurred. The American
Exchange Bank of New York had personnel ties with American
Phototype, and one of their account holders wrote this check bearing the number
2 on what is thought to be the earliest known date of use for a
check.
From 1865 to the autumn of 1875 American Phototype was the
principal supplier of imprinted paper, producing six different
two-cent designs. The Scott Specialized Catalog of US Stamps and
Covers lists them as RN-A through RN-F. This is not the order in
which they were produced, but it is the order in which they will be
discussed here. |
Type A |
| RN-A is a small, rectangular design with
rounded corners and filigree on the sides. It was used almost
exclusively on receipts, although the size would have been
perfect for checks. |
A1 is the
black version. This one pays the tax on a receipt for goods. It
appears that the tax in question was no longer in effect as of
August 1, 1866, but receipts such as this one are known dated
through the end of that year.
Some institutions used receipt books that were kept
by the issuer. To save paper, some used both sides, and the revenues
were printed on both sides as well. This two-sided receipt, A1a , is an example of
the most commonly found document bearing RN-A. It was used by
William Topping & Co., a New York auction house.
A2 is
printed in orange. For all other two-cent imprints orange is the
most common color, but not for Type A.
The Scott catalogue numbers jump from A2 to A8, which is the same
design in purple. |
It was used on three distinct
styles of receipts. Two are on tablet-sized paper with a vignette,
one of which has printed lines on the body of the document, the
other being free-form. A third type is check-sized without a
vignette.
A9 is
printed in green. It is also known inverted (A9a), but only on the
central portion of a receipt. This copy is illustrated courtesy of
Ron Lesher. (I will refer to Ron several times in this web page. He
has done a great deal of research into Civil War revenue stamped
paper and has assembled a gold-medal winning exhibit of it.)
Type A designs were also used in a very unusual
fashion. The Mechanic’s National Bank of New York served as a
clearinghouse, and had forms on which each line constituted a
receipt for money exchanged. Since each transaction was taxed two
cents, a strip of overlapping imprints was included along the left
side, just after the bank names. These are nicknamed the
"tapeworms." Two versions are known - one with one full and 53
partial impressions (A11) , and one with one
full and 56 partials (A10) . There may have
been others, but none have been found. All of the survivors show
some amount of charring. |
Type B |
| Type RN-B was the first design to be used. It
also comes in a number of color varieties and with some extra
printed lines that are called "restrictive legends" or, more
nearly accurately, "instructive legends," by Ron Lesher. It
features an eagle inside a pointed-oval frame.
|
The most common color for Type B is orange, Type B1.
Bank drafts, which feature one bank or financial institution
instructing another to pay a third party, are often among the more
attractive instruments of the period. Here is an example with a B1 imprint.
American Phototype used B1 on its own receipts
as well. This is one of the types it used, showing payment for
imprinting 1,000 stamps, including a 2½% discount.
B1 is
also known used on certificates of deposit, which were taxed two
cents on deposits up to $100. Many such certificates are found with
an additional adhesive three-cent stamp, as the tax on deposits of
more than $100 was five cents.
Bills of exchange were drafts that were used in
multiples, since they normally called upon a distant bank to make
payment. Each copy was sent by a different route, and the first one
to be presented was paid. When used in pairs, each was taxed as a
single instrument. Here
is an unused pair involving a New York bank calling for payment
to be made in Paris, each bearing a B1 imprint. Apparently a French
tax of ten centimes was payable on bills of exchange under some
circumstances, since unused examples are known with a handstamp
indicating payment of that tax as well. Those are listed as B1d.
Two-sided receipts are also known with B imprints. These have the
catalog number of B1a.
B imprints are known in a number of colors. The next
listed in the catalog is black (B2).
B3 is
blue, which comes in at least two shades: light and dark. Both are
listed in Scott, where light blue is given a lower catalog value
than dark blue for a used copy.
B4 is brown.
B5 is
printed in metallic bronze ink.
B6 comes in at least
two different shades of green.
The earliest checks with imprinted revenues featured
Type B in red. That imprint is listed as B10. |
B11 is printed in purple.
This copy is on a check that American Phototype printed at the same
time and in the same color as the imprint, at a cost savings. Other
check printers felt that this was unfair competition and complained
to the government. American Phototype was told to choose whether
they wanted to print stamps or checks, and chose to retain the stamp
contract.
B13 is
the same design in violet. There is a subtype classified as violet
brown, B13a.
| Type B also exists with various clauses
reminding the user that the two-cent tax was only sufficient
when the instrument was used for certain purposes. Some are
worded in such a way as to appear to restrict the use, so they
are often called "restrictive clauses." As mentioned earlier,
Ron Lesher prefers to call them "instructive clauses," which
makes more sense to this writer.
|
One such clause is "Good only for checks and drafts payable at
sight." It can be found inside a rectangular tablet, B16. It is more commonly
found in an octagonal tablet, B17. This used check from
San Francisco has an inverted tablet and is categorized as B17a.
Both B16 and B17 are known on the same checks as imprinted Nevada
state revenues. The version of B16 with an orange-red Nevada revenue
is B16a.
The comparable B17 with an orange-red Nevada revenue
is B17b. B17c is similar, with a
green Nevada revenue printed to the side, rather than on top of the
Federal revenue. B17d
is a rarity (seven copies known), with the Nevada revenue classified
as dull violet.
A different wording was used for many receipts. This was "Good
when issued for the payment of money," most often found in an
octagonal tablet at the base of the imprint, B20. William Topping and
Company used two-sided receipts with B20 on each side, B20a, such as this copy
that was used only on one side. If the imprint on one side is
inverted in relation to the text the catalog number is B20b.
The same clause is known printed in two lines without
any tablet, B23. This
imprint is uncommon. Receipts were generally handed out to the
payors, who may or may not have kept them, so the instructive
clauses associated with them are among the most rare ones.
Type B imprints were also used with certificates of
deposit. The instructive clause developed for those was, "Good when
the amount does not exceed $100" in an octagonal tablet. This
imprint is known as B24.
|
Type C |
| Type C features the head of Washington facing
left. It is known printed in orange, pale red (a sort of
pink), brown, and green (one copy). Several instructive
legends were used with it. |
C1 is
known in different shades of orange. A common shade is salmon, a
dark orange that sometimes mistakenly leads the imprint to be
classified as a C5, which is printed in a pale red.
C1a is
an unusual and rare item. It consists of a receipt with a C1 imprint
and the wording, "Good when used as a receipt for payment of money"
running up the left side. In this case the instructive clause was
added by the printer, not American Phototype.
C2 is the
basic imprint in brown.
C5 is the
pale red version.
C8 is printed in
green.
C9 is the
first listed Type C with an instructive legend, "Good only for sight
draft," printed at the lower right.
C11
contains the same legend as C9, but the imprint is brown and the
legend is at the lower left.
C13 is
the same as C11 except printed in orange or salmon.
C15
bears the instructive legend, "Good only for receipt for money
paid," at the lower right. The receipts it appears on are extremely
rare items, with one used and two unused copies known.
C16
involves the same legend as C15, but printed at the lower left.
|
C17 bears the legend,
"Good when issued for the payment of money," in one line at the base
of the stamp.
C19 has
the wording "Good when issued for the" and "Payment of money" in two
small boxes to the left and right of the imprint, respectively. It
is uncommon when used on one side of a receipt, but William Topping
and Company kept books of them with the revenue printed on both
sides, so this version (C19a) is much more
common.
C21
includes the instructive legend in the design of the imprint itself,
with "Good only for bank check" split in three bands across the
design.
C21a
is the inverted version of C21. This is not an inverted stamp in the
same sense as one where one part of the design was printed upside
down in relation to the rest of it - here the stamp was printed and
then the paper was fed backward into the press when the check was
printed (or whichever went first in this case.) The proper tax had
been paid, so there was no reason to reject the item or not use it.
C21b
is a C21 with an orange-red Nevada state revenue printed on top of
it. Several mining companies in Virginia City, Nevada used checks
with this imprint.
C21c
is a C21 found on the back of the check, inverted.
C22 is
the same design as C21 but printed in brown.
C22a
is the version of C22 printed on the back of the check, inverted.
C26 was
designed for certificates of deposit, and bears the legend "Good
when the amount does not exceed $100" in a tablet at the lower
right. |
Type D |
| Type D includes a portrait of Benjamin
Franklin facing left. |
D1 is the
orange version. Besides checks and drafts the imprint was used on time drafts that look
like currency, and mining
scrip that was printed but never used.
D1c is
the same imprint, but inverted in relation to the check face.
Type D is also known printed on the back of the check, but no
copy is available for illustration at this time.
D3 is a
true brown color.
D4 is buff
in color, and is what was once known as "brown". Buff is much more
common (the catalog value is one one-hundredth |
of D3’s), but copies are often
found being marketed as D3s.
D5 is red. Only one
copy is known to exist.
D7
contains an instructive clause in two parts, "Good only for" and
"Bank Check" as part of the design.
D7a is
the same design, printed on the back of the check.
D8
features extra wording at the lower right, "Good only for bank
check" in two lines. It is only known on checks or drafts from three
users. No unused copies are known.
D9 has the
words "Good only for sight draft" in two lines at the lower left.
|
Type E |
Type F |
| Type F is only known in orange, and without
instructive clauses. It was the last design offered by
American Phototype, after the clauses were no longer
necessary. It is made up of Franklin in a rounded frame with
numerals at the sides. | |
F1 was used on checks and
drafts, but is not known on other financial instruments.
If the imprint is inverted in relation to the check
face, it is an F1a.
|
Type G |
| The imprint listed as Type RN-G was used
later than types H through O, but it will be discussed first
to follow the order of the Scott listings.
Type G became the only imprint authorized for production in
late 1875. It was the product of the Graphic Company of New
York, and featured Liberty looking right inside a
diamond-shaped frame. |
The initial products of the Graphic Company included their name
in very small letters running below both sides of the diamond
design. These are cataloged as G3. The signage was removed
quickly, most likely because the government objected to the free
advertising.
The imprint without the printer's name is listed as G1. It can be found on
checks, drafts, voucher checks and passbook receipts. |
| It has no instructive clauses, no colors
other than shades of orange, and is not listed as an invert or
double impression. It is the most common of all Civil War
imprinted revenues and was used from 1875 until 1883, when the
check tax was repealed. |
G1 can be found on the backs of checks, placed there
intentionally. If printed right-side-up it is listed as G1a, and when
upside-down in relation to the face of the check, G1b.
| The tax on checks and drafts was no longer
effective as of July 1, 1883. Owners of unused imprinted
checks were offered a limited time to send them in for a
refund of the tax. They were stamped "stamp redeemed" in a
violet color and returned to the purchaser for later use.
Redemption clauses were to be applied reading upward, but can
be found reading down or horizontally. Here are several
examples.
| |
Type H |
|
Scott Types H through L were printed by Joseph R. Carpenter
of Philadelphia. Butler & Carpenter were printers of
adhesive revenue stamps, and in early 1866 the firm was
awarded a contract to imprint revenues. Butler died during the
period, so the printer is listed simply as Carpenter in the
catalog. The firm's first deliveries were made at the end of
June, 1866. Designs H through J were engraved, while K and L
were produced by letterpress.
The first Carpenter listing in Scott is Type RN-H, although
the RN-I designs were offered earlier. The H imprint features
an eagle in a circular frame.
|
H3 was
introduced in April of 1867.
H3a is
the number given to the imprint when it is inverted in relation to
the text of the check.
Several H3 documents with noticeable double impressions have been
found. They have their own catalog number, H3b. |
H3c is
the number for H3 documents that have "Good when used as a receipt
for the payment of money" added below the imprint in two lines in
black. These were added by the check printer, not by Carpenter.
Wording of the added clauses varied slightly, and the
placement and color varied as well. H3d has one line running
up the left side in black, and H3e has the one line at
the bottom, also in black. H3f, with two yellow lines
below the imprint, appears to have been used only in Colorado. H3g has the legend added
in two lines in red.
H3h has
quite different wording. "Good for bank check or sight draft only"
is printed across the upper part of the revenue.
An inverted impression is known on checks with H3e wording. These
may be classified as H3i
at some point.
H5 is only
known as a proof. The design features "Good for check or sight draft
only" curving on either side of the imprint, printed by Carpenter
rather than added by a check printer.
|
Type I |
| The RN-I imprints were the first that
Carpenter produced. They were the designs of the adhesive bank
check and USIR stamps printed by the firm.
|
I1 is the
bank check stamp design. It was offered for |
approximately eight months,
but instruments bearing it are not at all common.
The design for I2 was similar, but modeled
after the U. S. Internal Revenue two-cent stamp. It was printed for
one month in 1867. |
Type J |
| Carpenter introduced RN-J in 1872, while
continuing the production of H3. J exists in two basic forms:
one with a bust of Washington in a solid-color background
surrounded by a fancy, broad frame, and the other with the
same bust in a partially shaded background.
|
J4 is the
listing for the solid-color background version, printed in orange.
Several checks have been found with J4 double impressions. The
catalog number for these is J4a.
J4b is
the numbering given to one user’s checks that have "Good only for
bank check or sight draft" printed vertically in red |
at the right side by the check
printer.
J5 is the
same design as J4, but printed in red, which is actually a vivid
red-orange.
A double impression of J5 is also known, which is
given the designation of J5a.
J9 was
thought to exist only as a proof until fairly recently. It consists
of the J4 design with "Good for check or sight draft only" curved in
small letters below it, added by Carpenter rather than the check
printer.
J11 is
the second design, with partial shading below the bust and to its
left. |
Type K |
| Carpenter introduced Type K in 1873. It
features Washington facing left in an elaborately-milled
frame, and was printed by letterpress. The design is known in
various shades of orange, red, gray, brown, blue and olive.
|
Numbering starts with K1, which is blue. This
number has been restored to the catalog quite recently, having been
deleted for lack of a recorded copy some time ago. One used copy is
now known, along with a cut square that may have come from a sample
or may have been cut down as a safety measure when given to a
collector.
K4 is gray.
|
K5 is
printed in brown. The shade is rather reddish on the copies I have
seen.
K6 is
orange, the most commonly found color.
K8 is the
red type. After the listing in the catalog there is a parenthetical
expression, "(shades)". The imprint is found in red shades close to
brown, pinkish red, and a pearl shade with some pink in it. It is
the least common color for Type K.
K11 is
olive. To some extent, any Type K that isn’t readily identifiable as
to color seems to end up being classified
here. |
Type L |
| Type L is the last of the Carpenter designs,
featuring a bust of Washington facing left, as in Type K, but
with a smaller frame. It is known in blue, turquoise, gray,
green, orange, olive, red and brown. The design was approved
for use in 1874. |
L1 is
blue. Oddly enough, no used checks or drafts are known with this
color of imprint.
L2,
turquoise, is a recent addition to the catalog. It was previously
considered to be a shade of blue.
L3 is the
imprint in gray. It is known in deep gray as well as a very pale
shade. |
L4 is green. "Light green"
is mentioned in the catalog, and even given a lower price. Several
shades exist, from almost yellow-green to very deep green.
The orange variety is L5.
L6 is
olive. The catalog shows different values for olive and gray olive.
L10 is
listed as red (more like pink), and L10a as violet red.
L13 is
the imprint in brown. |
Type M |
| Alexander Trochsler & Company of Boston
is known to have printed RN Type N, and most probably followed
this up with Type M. To remain in Scott Catalog sequence they
will be discussed in reverse order of their use.
Type RN-M cannot be directly traced to Trochsler, but the
circumstantial evidence is strong. Among other things, there
are a number of checks that are identical except that an N
imprint has been replaced by an M imprint. The design shows
Washington in a modest frame, which was used again for tinfoil
and paper chewing tobacco wrappers and the Spanish American
War imprinted revenues. The imprint is known in orange, green
and gray. There are no instructive clauses.
|
M2 is the
imprint in shades of orange. |
The Lawrence
Manufacturing Company issued many dividend checks, and was lucky (?)
enough to have had three imprint types inverted on those checks.
When they began to use Type M several were unintentionally printed
with the design on the back of the check, inverted. These were given
the catalog number of M2a.
M3 is the
green version of the imprint. It is known on the drafts of one user,
the Citizens Savings Bank of New York.
M4 is the
design in gray. It was also used by the Citizens Savings Bank of New
York, but the only copies known are dated in 1914. On a number of
them, the person who signed as Assistant Secretary in 1876 also
signed as President in 1914. These are scarce.
|
Type N |
Type O |
| Type RN-O is the only imprint produced by
Morey and Sherwood of Chicago. The design is that of the head
of Liberty flanked by the sides of a two-cent coin.
Approximately 107,000 were printed on various checks, and
fewer than 100 of these are known to exist today.
All known users are from Illinois, Iowa, Missouri or
Wisconsin. | |
O2 is the only entry in the
catalog for Type O.
Here is a short article showing examples of
all the Type O checks currently known. It will open in a separate
browser window. Just close it when done.
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This is a brief look into the fascinating world of revenue
stamped paper. It can be collected by type, geographic location,
user, or vignette. There are imprints with higher values for
certificates of deposit, bonds, stocks, agreements, insurance
policies, and other documents taxed more than two cents (Scott Types
RN-P through RN-W). There are facsimile designs used for a number of
years after the tax was abolished.
Documentary taxes were reinstated in 1898 to assist in funding
the Spanish American War. A new imprint design was used in
connection with these taxes, Type RN-X.
|
|
If you are interested, you may want to check out (pun intended)
the website of the American Society
of Check Collectors. Articles featuring revenue stamped paper
are often contained in The Check Collector, the quarterly
magazine of the ASCC.
Another magazine which contains articles on revenue stamped paper
is The American Revenuer, the bi-monthly publication of The
American Revenue Association. Membership information is available
from Eric Jackson, President, [email protected].
Bibliography:
Specialized Catalogue of U.S. Stamps and
Covers, Scott Publishing Co., Sidney, OH
Field Guide to
Revenue Stamped Paper, seven paperback volumes, Bill Castenholz,
Castenholz and Sons, Publishers, Pacific Palisades,
CA
Handbook for United States Revenue Stamped Paper,
Joseph Einstein, Thomas C. Kingsley and W. Richard DeKay, American
Revenue Association, Inc.
This site was authored by Bob Hohertz. I can be reached using this e-mail link.
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