Have you considered collecting U.S. Revenues? Revenue material generally falls under the category that is often labeled as "Back-of-the-Book". It is a broad category which encompasses a diverse spectrum of exciting philatelic material.

In general, U.S. Revenues were originally developed during the early 1860's at the time that the Civil War was beginning. Taxes were applied to all types of transactions and proof of payments were shown by the usage and cancellation of a wide variety of stamps. Often these stamps were applied to documents, products such as medicines, packages such as playing cards, books of matches, backs of photographs (yes photos were taxed!) and barrels of fermented beverages. Generally whenever a product was sold and money was exchanged, a tax was levied. Funds were especially needed for the war effort and the period of reconstruction afterward. Later revenue stamps were used for various occupational licenses, hunting and fishing , stocks and numerous other forms of transactions. Some stamps, although referred to as stamps, actually are full documents.

Although revenue collecting has grown recently in popularity, it is still a very affordable speciality. Except for a few areas such as hunting licenses, the issuance and usage of revenues pretty much ended by the early 1960's. Many revenues including the very first ones (referred to as 1st Issues) are very plentiful and affordable. These stamps are exceptional with intricate engraving which in themselves are a piece of art. Some issues vary in color greatly amongst themselves, as there was often shortages on consistent ink supplies during the Civil War.

Early revenues are often found with various types of cancellations. Truly mint copies are a challenge to find. Stamps are often canceled with manuscript handwriting, hand stamped with a private cancel, pre-canceled with a private provisional company cancel and punch canceled. Later revenues are also found with perforated initial cancels. Varieties also exist in the perforations. Some are found with ��hyphen perforation�� while others have ��misperfs�� which occasionally cut into the stamp design. Partial perforate stamps (two sides being without perforations) and imperforate stamps (stamp not having any perforations) of many of the early revenues make up yet another variety. Stamps with large clear margins always demand a premium as do copies in multiple formats.

The Scott catalog identifies many of the revenue stamps, however there are numerous others that are not listed and collectors often refer to them as being ��non-Scott listed tax paid revenues��. For example Special Tax (or Occupational) Stamps were issued as licenses for various occupations from 1873-1885. These appear as large documents (with all stubs attached, they measure 7 ? x 11/3/4 inches) and have been labeled the largest stamp issued by the U.S. Government. They are desirable as they cover interesting occupations. They are intricately engraved with large vignettes and vary in color by the year issued. For example the Peddler Third Class stamp covers the annual fee for a peddler of tobacco who travels with one horse, mule , or other animal.

Revenue stamps are a wonderful collecting avenue to take. I've barely touched on the some of the more common areas. Whether you choose revenues for match and medicines, telegraphs, 1st, 2nd or 3rd Issues, Documentaries, Stock transfers, Proprietaries, Customs, Hunting, Yachting, Firearms, Motor Vehicles, Narcotics, Silver Tax, Consulate, Tobaccos, Occupational Licenses, Dispensing Licenses (along with the many that I have neglected to mention), you will encounter the thrill of what stamp collecting is all about. And how about all of those State Revenue Stamps?

Revenue collecting is an exciting area which highlights the best of philately - rich in history, fine engraving and pure beauty. A good source to learn more about revenue collecting is by becoming a member of the American Revenue Association (ARA). A wealth of knowledge and support can be gained from the organization's publications and activities. For information write to: The American Revenue Association, Rockford, Iowa 50468-0056. Beginning collectors are welcome to request a small sample of U.S. Revenues free of charge if you send a self addressed, stamped envelope to me. Also, feel free to e-mail me with any questions or requests regarding revenue collecting or ongoing promotions that I might have.

United States Revenues are Beautiful! I love them. You will too!