1

2

[Certificate of Damage] 1865 certificate of Port of Philadelphia Board of Surveyors of the Admiralty regarding extensive damage to ship Pernix on voyage from Liverpool to Philadelphia, “in consequence of said ship strikeing on Fenwicks Island [Delaware] shoals, and afterwards stranded on Cape Henelopen Beach.” $250

One of two recorded certificates of damage per se.

The Certificate of Damage tax applied to “Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such.” With just two exceptions, the relatively few recorded examples of the rate fall into the “all other” catchall category.

3

[Bank Check] 1871 sight draft, Providence & New York Steamship Co., in green, with 2¢ imprint (RN-B1), drawn on Boston & Providence R.R. Co., nice Steamship-Railroad combo. $20

4

[Bill of Lading] 1863 (Oct) “Receipt Note,” Buffalo & Lake Huron Railway Co., Buffalo Station, for goods to be delivered to their warehouse at Thorold, Canada West, stamped with 10¢ Inland Exchange.

Taxed as a bill of lading for transport of goods to a foreign port or place. The B&LH was planned to connect Buffalo, on Lake Erie, to Goderich, Canada West, on Lake Huron. Until completion of the International Bridge across the Niagara River between Buffalo and Fort Erie, C.W. in 1873, goods leaving Buffalo had to cross the Niagara by boat; for this the B&LH built the world’s first railway car ferry service, steam powered; hence the bill of lading tax. Six recorded. $75

5

[Certificate of Deposit] 1863 (Feb) certificate of deposit, Leonardsville Bank, N.Y., amount $74, stamped with matching 2¢ Certificate orange (R8c, Scott $45 off document, small closed tear). Impressive engraved vignettes, pristine, rare EMU. $75

Interesting as imprint is of Danforth, Wright & Co., N.Y., but in upper right corner is “ABCo” (American Banknote Co. logo), perhaps the vignettes were used by permission?

6

[Certificate of Deposit] 1863 (Mar) certificate of deposit, Leonardsville Bank, N.Y., amount $100, stamped with matching 2¢ Certificate orange (R8c, Scott $45 off document). Some light wrinkling, impressive engraved vignettes, rare EMU. $60

Interesting as imprint is of Danforth, Wright & Co., N.Y., but in upper right corner is “ABCo” (American Banknote Co. logo), perhaps the vignettes were used by permission?

7

[Certificate of Deposit] 1863 (Mar) certificate of deposit, Leonardsville Bank, N.Y., amount $1400, stamped with matching 5¢ Certificate imperforate (R24a). Impressive engraved vignettes, pristine, rare EMU. $100

Interesting as imprint is of Danforth, Wright & Co., N.Y., but in upper right corner is “ABCo” (American Banknote Co. logo), perhaps the vignettes were used by permission?

8

[Certificate of Deposit] 1863 (Apr) certificate of deposit, Leonardsville Bank, N.Y., amount $804, stamped with matching 5¢ Certificate imperforate (R24a). Impressive engraved vignettes, pristine, rare EMU. $100

Interesting as imprint is of Danforth, Wright & Co., N.Y., but in upper right corner is “ABCo” (American Banknote Co. logo), perhaps the vignettes were used by permission?

9

[Certificate of Deposit] 1863 (Jul) certificate of deposit, Leonardsville Bank, N.Y., amount $603.20, stamped with matching 5¢ Certificate imperforate (R24a). Impressive engraved vignettes, pristine, rare EMU. $100

Interesting as imprint is of Danforth, Wright & Co., N.Y., but in upper right corner is “ABCo” (American Banknote Co. logo), perhaps the vignettes were used by permission?

10

[Certificate of Deposit] 1864 certificate of deposit, Second National Bank, Freeport, Ill., changed by ms. from Freeport Savings Bank of Alex F. Stone, amount $1690, stamped with 5¢ Certificate tied by red datestamp of the newly-renamed bank. Red cancels are scarce. $25

11

[Certificate of Deposit] 1864 certificate of deposit, Second National Bank, Freeport, Ill., changed by ms. from Freeport Savings Bank of Alex F. Stone, amount $1690, stamped with 5¢ Certificate tied by red datestamp of the newly-renamed bank. Red cancels are scarce. $25

12

[Certificate of Profits] 1870 stock scrip, Little Miami Railroad Co.,amount $35, stamped with 10¢ Contract ultramarine (R34e) tied by superb LITTLE MIAMI R.R. TREASURER. Scarce rate and striking use of ultramarine stamp. SOLD $45

13

[Certificate of Stock] 1863 (Aug) stock certificate, Salem Railroad (N.J.), stamped with matching 25¢ Certificate imperforate (R44a). Beautiful bicolored printing, one of the prettiest EMUs! $75

14

[Certificate] 1863 (Feb) certificate of citizenship, Brooklyn, N.Y., stamped with matching 10¢ Certificate (faulty), interesting example of short-lived 10¢ general Certificate rate (reduced to 5¢ March 3, 1863) $20

15

[Certificate] 1863 (May) certificate of receipt for $10,000 for purchase of stock of Bay State Steamboat Co., for purpose of “organizing a Company to establish and run a line of Steamboats ... between New York, Newport and Fall River,” stamped with 5¢ Inland Exchange. This new line would be the Boston, Newport and New York Steamboat Co. Early example of Certificate 5¢ rate (enacted March 3, 1863). Offered online for $75. $35

16

[Certificate] 1864 certificate of Milwaukee City Treasurer Michael Bodden regarding sale at public auction of a “Piece of land [in Milwukee] near Lake Michigan” stamped with 5¢ Inland Exchange tied by “M.B. 27\4 1864” datestamp. “NEWS STEAM PRINT” imprint.The land was provisionally sold on account of unpaid city taxes of $4.95. The owner had the option of redeeming the land “according to law,” in which case the certificate would bear interest at 25%. If not the sale would stand. “This Certificate is transferable by endorsement.” An unusual government security. $25

17

[Certificate] 1864 State of Wisconsin Affidavit for Wife, certifying her status as wife of a soldier in Wisconsin Volunteer troops, stamped with 5¢ Inland Exchange. $20

18

[Certificate] 1864 (Nov) Statement of Inspectors of Election for the Electors of President, Brandon, Ohio, stamped with 5¢ Foreign Exchange, monotonously listing reception of 91 votes each for 33 candidates on a slate headed by Horace Greeley and Preston King, then 35 votes each for a slate of 33 candidates headed by William Kelly and Washington Hunt; printed lists of each slate affixed (the losing slate face down!), rare political memorabilia $40

19

[Certificate] 1866 certificate to obtain allowance on vessels employed in cod fishing, Collector’s Office, Plymouth, Mass., for Schooner Nahant, stating vessel’s tonnage and time (4 months 2 days!) employed in the Codfishery in 1865,

with further certified statement of Skipper (“...the officers, and at least three‑fourths of the crew, are citizens of the United States, and that said Schooner was exclusively employed in taking Codfish for the purpose of being dry cured. So help me God.”),

stamped with 5¢ Inland Exchange and 5¢ Certificate, respectively. Appended receipt for allowance of $236.72 received from the Collector stamped with 2¢ Bank Check (R6c).

Certificate #36 with all three stamps precanceled by “PLYMOUTH MASS MAR 13” postal cancel. [Several such pieces are known, showing conclusively that the stamps were precanceled.] Evidently the Plymouth Collector and Postmaster were the same individual, or at least worked in the same office. Top flap missing, still fine local color and very rare use of postal cancel on revenues. $60

20

[Certificate] 1867 Redemption Certificate, Chicago, certifying redemption of property sold to pay city taxes, stamped with 5¢ Certificate tied by “COMPTROLLER’S OFFICE CHICAGO” blue d.s. Tax had been $8.22, to which was added a 100% penalty, $2 for advertising, and 50¢ for this certificate! $25

21

22

[Certificate] 1867 Drawback Certificate of New York Custom House stamped with 5¢ Certificate.

A little-known form of negotiable U.S. Government obligation, ornately printed by the American Bank Note Co. with exquisite vignette and orange border and underprint.

These certificates provided for a refund or “drawback” of custom duties on imported goods used in U.S. manufactures and then re-exported.

In this case a quantity of raw sugar had been imported, made into refined sugar, and was now exported on the brig Marguerite bound for Port-au-Prince, Haiti. $103.10 was due to the importer, payable in 30 days on April 14, but a “PAID” handstamp is dated April 13, as is the manuscript cancel on the stamp. $250

Illustrated in color in A Catalog of United States Revenue-Stamped Documents of the Civil War Era by Type and Tax Rate (Mahler, 1999).

23

24

[Certificate] 1867 Drawback Certificate of New York Custom House stamped with 5¢ Certificate.

A little-known form of negotiable U.S. Government obligation, ornately printed by the American Bank Note Co. with exquisite vignette and orange border and underprint.

These certificates provided for a refund or “drawback” of custom duties on imported goods used in U.S. manufactures and then re-exported.

In this case a quantity of linseed had been imported, made into linseed cake, and was now exported on the brig Sir Robt. Peel bound for London. $356.87 was due to the importers Campbell & Thayer, payable in 30 days, with “PAID” handstamp dated April 18, as is the handstamp cancel of Campbell & Thayer on the stamp. Few ink stains scarcely detract. $200

25

[Conveyance] 1863 (Aug) deed to property Livonia, N.Y., amount $4997.95, tax $5 at 1862 rates, stamped with $2 Conveyance (x2, bit over edge) & $1 Inland Exchange imperforate (Scott $17 off document), unusual mix of imperf and perf stamps. $15

26

[Conveyance] 1864 (Oct) deed to property in Piqua, Ohio, amount $1333, stamped with $1.50 Inland Exchange imperforate (R78a, Scott $32.50 off document), scarce use of this stamp $20

27

[Conveyance] 1865 Certificate of Ownership of plot in Cemetery of Spring Grove, Ohio, price $35, taxed at Conveyance rate of 50¢ per $500, stamped with 50¢ Passage Ticket.

Exquisite large engraved vignette, light overall wrinkling.

Illustrated deeds are rare! $35

28

[Conveyance] 1866 page from sheriff’s deed to property in Miami County, Ohio, stamped with $2 Mortgage, $1 Power of Attorney & 50¢ Surety Bond, signed by Sheriff Samuel Frank $15

29

[Conveyance] 1866 deed to property in Geneseo, N.Y., amount $14,577, stamped with $10 Mortgage & $5 Charter Party (Scott $50 off document) $25

30

[Conveyance] 1867 deed to property in Huntington, N.J., stamped with $10 Mortgage, $2 conveyance, $1 Lease & 50¢ Conveyance, colorful $15

31

[Conveyance] 1870 large deed to property in Yorktown, Westchester County, N.Y., amount $37,000, stamped with $25 Mortgage, $10 Mortgage & $2 Conveyance (Scott $299 off document), the $25 seldom seen on document. $150

32

[Conveyance] 1870 (Oct) deed to property in Hillsborough, N.H., amount $10,000, stamped with $2 Mortgage strip of three & pair, one showing convincing blue silk fiber in margin (following page, R82d, Scott $300+ as singles off document), edge staining and mostly separated along folds, rare multiples, stamps alone a bargain at $75

33

34

[Conveyance; Oregon] 1871 deed to property in Portland, Oregon, amount $6000, stamped with $5 Charter Party & $1 Foreign Exchange, the $5 with right frame line double [Scott R88c var, $70 off document (unchanged in approx. 20 years!)]. Rare on document and Oregon usages are scarce in their own right. $75

35

[Entry of Goods] 1865 lEntry of Merchandise for Consumption, Port of Suspension Bridge, , stamped with 25¢ Certificate tied by “DISTRICT OF NIAGARA, SUSPENSION BRIDGE, ENTERED” framed d.s. (unsigned as always), nice strike of this popular cancel. $25

36

[Entry of Goods] 1870 large (17”x11”) Entry of Merchandise, Philadelphia, for importation of “Two Bales Webbing” from Liverpool, value $60, 35% tax $21, stamped with 25¢ Certificate tied by fraudulent “USED FOR A/50 CENT STAMP” two‑line handstamp, cancelled by ms., two 4mm punch holes (typical of the Philadelphia Custom House), and “CUSTOM HOUSE PHIL’A CANCELLED” d.s.

For a full description of this forged “provisional surcharge,” see The American Revenuer, Oct 1971. A key to its detection is that the forger was evidently unaware that the 50¢ rate applied only to goods valued at over $100 and up to $500; on the present document, the goods were valued at less than $100, the 25¢ tax correct, and the purported 50¢ tax thus incorrect. Rare and interesting, Fine. $50

37

[Foreign Exchange] 1863 (May) Second of exchange, James G. King’sSons, N.Y., drawn on London, amount £200 (approx. $970), stamped with matching 15¢ Foreign Exchange (R39c) tied by handstamp. Only the fifth recorded EMU for the Foreign Exchange 15¢ rate! $250

38

[Foreign Exchange] 1865 Third of exchange, Marcuse & Baltzer, N.Y., drawn on London, New York, amount £500 (approx. $2430) tax 2¢ per $100 paid by 50¢ Surety Bond (R63c) tied by handstamp. Scarce and pretty. $75

39

[Foreign Exchange] 1865 Third of exchange, J.&J. Stuart & Co., N.Y., drawn on Manchester (rare thus), amount £500 (approx. $2430) tax 2¢ per $100 paid by 50¢ Lease (R57c) tied by handstamp. Scarce and pretty. $75

40

[Foreign Exchange] 1865 Third of exchange, Bank of British North America, N.Y., drawn on London, amount £300 (approx. $1460) tax 2¢ per $100 paid by 30¢ Inland Exchange tied by Agent’s handstamp. Scarce and pretty. $50

41

[Foreign Exchange, Incoming] 1868 First of exchange, Manuel Marquez & Co., Nuevitas, Cuba, drawn on Danford Knowlton & Co., New York, amount $2000, stamped on acceptance with $1 Inland Exchange (R69c) cancelled by handstamp. Large and ornate with two litho vignettes, on tissue paper. Scarce and impressive showpiece. $75

42

[Foreign Exchange, Incoming] 1868 Second of exchange, Manuel Marquez & Co., Nuevitas, Cuba, drawn on Danford Knowlton & Co., New York, amount $5000, stamped on acceptance with $2.50 Inland Exchange (R84c), canceled by Knowlton datestamp.

Large and ornate with two litho vignettes, and brown underprint, printed entirely in Spanish [Mahler Type III (The American Revenuer, Sep 1995), only six recorded).

Doubly scarce as this is a paid Second; in nearly all cases it was the First that was paid. $200

Arguably the most attractive incoming bill extant, rare and striking showpiece.

43

[Inland Exchange] 1863 (Feb) Baltimore note for $259, taxed at Inland Exchange 1862 15¢ rate, stamped with matching 15¢ Inland Exchange part perforate (R40b), nice EMU. $30

44

[Inland Exchange] 1863 (Jan) Baltimore note for $385, taxed at Inland Exchange 1862 20¢ rate, stamped with matching 20¢ Inland Exchange imperforate (R42a), nice EMU $40

45

[Inland Exchange] 1862 (Dec 15) New York note for $562.33, taxed at Inland Exchange 1862 30¢ rate, stamped with matching 30¢ Inland Exchange (R52c), during the period of obligatory matching usage before passage of Act of December 25, 1862, which rescinded requirement for matching usage. Undated cancels “F&H” of makers, scarce EMU. $30

46

[Inland Exchange] 1862 (Nov 11) New York note for $1182.92, taxed at Inland Exchange 1862 60¢ rate, stamped with matching 30¢ Inland Exchange (x2) (R52c), during the period of obligatory matching usage before passage of Act of December 25, 1862, which rescinded requirement for matching usage. Undated cancels “F&H” of makers, very scarce EMU. $50

47

[Inland Exchange] 1863 (Aug) promissory note, Jonathan Pike to Hale Remington, prominent businessmen of Providence, R.I., time four months, thus taxed at 1863 rate of 4¢ per $200, nice array of stamps. Examples of 1863 rates are scarce. $15

48

[Inland Exchange] 1863 (Nov) promissory note, Jonathan Pike to Hale Remington, prominent businessmen of Providence, R.I., time four months, thus taxed at 1863 rate of 4¢ per $200, paid by Insurance 25¢ & Foreign Exchange 3¢. Examples of 1863 rates are scarce. $15

49

[Inland Exchange] 1864 (Apr) promissory note, Jonathan Pike to Hale Remington, prominent businessmen of Providence, R.I., time four months, thus taxed at 1863 rate of 4¢ per $200, nice array of stamps. Examples of 1863 rates are scarce. $15

50

[Inland Exchange] 1864 (Jul) promissory note, Jonathan Pike to Hale Remington, prominent businessmen of Providence, R.I.,amount $1121.41, time four months, thus taxed at 1863 rate of 4¢ per $200, paid by Inland Exchange 20¢ & 4¢, the latter scarce on document. Examples of 1863 rates are scarce.

Also 1864 (Aug 15) similar note, amount $1037, time four months, similarly taxed at 1863 rate of 4¢ per $200, paid by Inland Exchange 20¢ & 4¢. However effective August 1, 1864, the Inland Exchange rates had been changed to a blanket 5¢ per $100 regardless of time until payment, thus 55¢ was due! Evidently the parties were unaware of the change and there were no untoward consequences. $25

51

[Inland Exchange/Currency] 1865 time draft, Pennsylvania Mine of Michigan, Keweenaw County dateline (on the remote Upper Peninsula), stamped with 30¢ Inland Exchange tied by partial “PENN MINE, L.S. [Lake Superior] MICH. ” datestamp. Penn Mine drafts seldom seen with higher-denomination stamps. $20

“What the Sam Hill!”Enhanced by the signature of Agent Sam W. Hill. Numerous sources maintain he was the Sam Hill of folkloric fame, such as Wm. A. Murdoch’s Boom Copper (1934):

About this time there were a dozen or so men who had all ten fingers and some of their toes deep in the Copper Country pie. Among them [was] Sam Hill ... These were great names in early mining operation; these were the men eastern capitalists looked up the minute they landed at Copper Harbor, Eagle Harbor, or Portage Lake. ... And of them all, the most familiar name was that of Sam W. Hill. The biography of Sam Hill is a story in itself. He was one of the few characters in the Copper Country who lived and acted as a mining man is popularly pictured. His speech was so blasphemous and obscenely colorful that Keweenaw people still insist that his name was the origin of the time-honored synonym for profanity.

Hill’s reputation as a Copper Country mover and shaker was well justified: not only was he Agent for the Pennsylvania Mine during the company’s entire existence, he was also the first Agent of the Quincy Mine, laid out the nearby city of Hancock on the Portage River, and was instrumental in the work of the Portage Lake Improvement Co., which made the Quincy fully available to shipping.

52

[Inland Exchange/Currency] 1865 time draft, Pennsylvania Mine of Michigan, Keweenaw County dateline (on the remote Upper Peninsula), stamped with 50¢ Passage Ticket tied by partial “PENN MINE, L.S. [Lake Superior] MICH. ” datestamp. Penn Mine drafts seldom seen with higher-denomination stamps. $20

“What the Sam Hill!”Enhanced by the signature of Agent Sam W. Hill. Numerous sources maintain he was the Sam Hill of folkloric fame, such as Wm. A. Murdoch’s Boom Copper (1934):

About this time there were a dozen or so men who had all ten fingers and some of their toes deep in the Copper Country pie. Among them [was] Sam Hill ... These were great names in early mining operation; these were the men eastern capitalists looked up the minute they landed at Copper Harbor, Eagle Harbor, or Portage Lake. ... And of them all, the most familiar name was that of Sam W. Hill. The biography of Sam Hill is a story in itself. He was one of the few characters in the Copper Country who lived and acted as a mining man is popularly pictured. His speech was so blasphemous and obscenely colorful that Keweenaw people still insist that his name was the origin of the time-honored synonym for profanity.

Hill’s reputation as a Copper Country mover and shaker was well justified: not only was he Agent for the Pennsylvania Mine during the company’s entire existence, he was also the first Agent of the Quincy Mine, laid out the nearby city of Hancock on the Portage River, and was instrumental in the work of the Portage Lake Improvement Co., which made the Quincy fully available to shipping.

53

[Inland Exchange] 1867 matched pair of promissory notes of Chickering & Sons, Boston, one with 50¢ paid by 5¢ Certificate blocks of six and four, other (next page) with 75¢ paid by 10¢ Contract block of six & single plus 5¢ Certificate $20

54

55

[Insurance] 1866 policy of Baltic Fire Insurance Co. of N.Y., on property in Chambers St. in N.Y., stamped with 25¢ Certificate tied by superb “BALTIC FIRE INS. CO. MAY 1865” d.s. (day not filled in, which was technically illegal), unobtrusive pencilled computation of refunded premium upon cancellation. $100

56

[Insurance] 1866 policy of Baltic Fire Insurance Co. of N.Y., on property in Delancey St. in N.Y., stamped with 25¢ Certificate tied by superb “BALTIC FIRE INS. CO. OCT 1866” d.s. (day not filled in, which was technically illegal), unobtrusive pencilled computation of refunded premium upon cancellation. $60

57

[Insurance] 1867 policy of Baltic Fire Insurance Co. of N.Y., on Allen St. Presbyterian Church in N.Y., stamped with 25¢ Certificate cancelled by superb “BALTIC FIRE INS. CO. MAY 1867” d.s. (day not filled in, which was technically illegal), unobtrusive pencilled computation of refunded premium upon cancellation. $60

58

[Insurance] 1867 policy of Baltic Fire Insurance Co. of N.Y., on property in Portland, Maine, stamped on outside with 25¢ Certificate (unobtrusive small faults) cancelled by superb “DOW STACKPOLE & CO Insurance Agents. 1867” d.s. (month and day not filled in, which was technically illegal).

On facing panel, ms. 1869 receipt for $600 paid by the company in full satisfaction of amount due, stamped with 2¢ USIR. Scarce illustration of fire insurance at work, scarce combination of taxes, and striking Insurance cancel! $125

59

[Insurance] 1868 policy of Boston Lloyd’s on ship Tennyson for voyage Boston to Calcutta and return to U.S. or Europe, amount $5000, premium $350, tax 50¢, paid by 50¢ Conveyance tied by “BOSTON LLOYDS/MARINE INSURANCE/102 State St./RICHARD S. HAVEN, ATTY.” blue oval d.s. (technically illegal as no date was included) $50

60

[Lease] 1870 lease of property on Elm St., New York, rent $62.50/month ($750/yr). The stamp tax was computed on the yearly rent: 50¢ on first $300, and 50¢ on each additional $200, thus $2.00, correctly paid with $2 Mortgage. Small size ideal for exhibit. $35

61

[Life Insurance] 1870 policy of National Life insurance Co., Washington, D.C., amount $5000 on life of resident of Towanda, Pa., stamped with 50c Entry of Goods tied by partial blue company d.s. Any example of Life Insurance is scarce. $45

62

[Original Process; Inland Exchange; Agreement] 1866 promissory note, Corry, Penn., unpaid and stamped on reverse with 50¢ Surety Bond paying Confession of Judgment 50¢ tax, with ms. “Judgt Note” alongside.

A rare usage, fewer than ten recorded.

Triply taxed: Note in amount $853.37, tax 45¢

Printed cognovit clause authorizing any attorney to enter judgement, Agreement tax 5¢. These last two paid with 50¢ Conveyance.

Some glue staining on 50¢ Surety Bond scarcely detracts. $75

63

[Power of Attorney, Voting] 1863 (Jun) printed voting proxy, Pennsylvania Coal Co., stamped with 10¢ Certificate tied by superb “PENN. COAL CO.” d.s. $25

64

Probate of Will] 1866 letters of administration from Surrogate of Monmouth County, N.J., for estate of Edmund Thockmorton, stamped with $1 Lease (x14), consistent with an estate of $28,000, eye-catching exhibit item. $75

65

[Receipt] 1864 (Nov, “Quaker date”) receipt of Willets & Co., New York, stamped with 2¢ USIR tied “FOR DEPOSIT IN / BANK OF COMMERCE IN N.Y. / WILLETS & CO.” embossed cancel, technically illegal as it omitted date but effectively prevented reuse $15

66

[Receipt] 1865 receipt, Boston & Providence Railroad Co., stamped with 2¢ Bank Check orange cancelled “H.A.C Mar 28/65” by Superintendent of Transportation H. A. Chace (Tolman B-9-L) $15

67

[Receipt] 1865 receipt, St. Anthony (Minn.) stamped with Postage 2¢ “Blackjack” cancelled by ms., for interest on “land solt ... in Plymith.” Minnesota usage are scarce. $15

68

[Receipt] 1865 page from receipt book, N.Y. Customs House, for refunds of excess unascertained duty paid on cargos of steamships City of New York, City of Washington and City of Baltimore, each stamped with 2¢ USIR precancelled by “A. T. S. & Co.” small oval h.s. of A. T. Stewart & Co. (techically illegal as it omitted date), with interesting underlying calculations $25

69

[Receipt] 1867 receipt, The Safe Deposit Co. of New York, for renewal of lease of “Safe in a Burglar‑Proof Vault of this Company,” stamped with 2¢ Bank Check orange tied by THE SAFE DEPOSIT CO. OF N. Y. oval datestamp, strike about Fine, great cancel! $35

70

[Receipt] 1869 receipt, J. D. Bird, New York, for stamped with 2¢ USIR tied by “J. D. BIRD & CO. 36 HOWARD & ‑‑ CORTLAND STS., N.Y.” blue oval datestamp. Unusual stipulation that the payment was made in gold (at the time the premium of gold vs. currency was about 10%). Bird & Co. were wholesale hatters. $5

71

Southern Usages

72

[Original Process; Alabama] 1867 complaint and summons, Lawrence County, Alabama, stamped with 25¢ Insurance pair, scarce Southern usage $15

73

[Receipt; Tennessee] 1869 receipt, Jonesboro, Tennessee, $105.55 for teaching 5 mo School, stamped with 2¢ 1869 postage (Scott #114), scarce Southern usage $60

74

[Receipt/Virginia] 1865 (Feb) red printed receipt, Adams Express Co., printed dateline City Point, Va., for $100 sent to Portland, Maine, stamped with R6c tied by partial “Adams Exp. Company City Point, Va.” Small faults but rare example of U.S. stamp tax collected in the occupied Confederacy. $75

City Point, on the south bank of the James at its confluence with the Appomattox, was the supply depot for the Union assault on Petersburg and Richmond during 1864–5. It was also the site of Gen. U. S. Grant’s headquarters. During this time it became one of the busiest ports in the world.

75

Western Usages

76

[Bank Check; California] 187- unused check of Pacific Mail Steam Ship Co. on Bank of California, San Francisco, 2¢ imprint RN-D1 $20

77

Conveyance; California; Nevada] 1864 (Sep) deed between two parties in San Francisco, for property on “that vein or lode of rock containing precious metals of silver” namely 80’ on Morgan and Muncey claims in Reese River Mining District, Lander County Nevada Territory, also 20’ in first easterly extension of North Star Ledge claim No. 1, previously conveyed in 1863 by party in Placerville, signed, stamped with 50¢ Conveyance part perforate, with appended jurat of Commissioner for Nevada in California. Scarce use of “unfinished” stamps in 1866, which occurred virtually always in the West.

After all this the deed was voided with penstrokes across wording, on outside “... never been recorded” and “For curiousity only Voided”

But Uncle Sam got his 50¢! $20

78

[Inland Exchange; California] 1865 (Oct) promissory note, San Francisco, amount $2728.82, payable in gold coin with interest 2% per month, tax $1.40, overpaid by $1 Power of Attorney imperforate & 50¢ Surety Bond part perforate (R75a, 63b, Scott $105 off document).

This late use of “unfinished” stamps would have been unusual anywhere but in the West; in the rest of the country they are rarely seen after early to mid-1864. However in early 1863 the government had shipped $750,000 in revenue stamps to San Francisco, containing imperforates and part perforates in a dazzling array; they were still being used in the West through the 1860s. (Note the ancient catalog numbers!) $75

79

Power of Attorney; California] 1866 Special Power of Attorney executed by John Kirkpatrick, ex‑sheriff of Sierra County, California, regarding affairs conducted as sheriff. stamped with 50¢ Conveyance part perforate. Scarce use of “unfinished” stamps in 1866, which occurred virtually alwaysin the West. $20

80

[Bank Check; Colorado Territory ] 1866 Original sight draft of Banking House of Kountze Bros., Central City, Colorado Territory (changed from Omaha by red handstamps), stamped with 2¢ Bank Check orange tied by red datestamp. Three eye-catching ABNCo-engraved vignettes,one depicting sidewheeler “Omaha.” $200

One of the most attractive Territorial documents extant

81

[Inland Exchange; Colorado Territory] 1871 promissory note, Denver City, Colo., amount $780.21, payable at office of pioneer banker Warren Hussey & Co., stamped with 25¢ Insurance, 10¢ Certificate (faulty) & 5¢ Certificate. Colorado documents are scarce. $35

82

[Bank Check; Montana Territory] 1870 Original sight draft of First NB, Helena, Montana Territory, Bank Check tax paid by 2¢ imprint RN-B1. Impressive bicolored print (tricolored if one includes the stamp), great vignette of muttonchopped teller at window, surrounded by treasure! $200

83

This piece is a favorite of numismatists for its depiction of gold scales, bullion and bags of coin. It was once thought to be exceedingly rare, and at least two sold in the $2000 range at auctions of the John Ford collection.

Since then a few more have emerged, but this remains scarce, and a premier revenue imprint.

84

[Certificate; Nevada] Loyalty oath of State Treasurer C. C. Batterman stamped with Nevada 5¢ roulette 10 green. Prohibitions against dueling comprise fully half the oath!

“I have not fought a duel, or sent or accepted a challenge to fight a duel, nor been a second to either party, nor in any manner aided or assisted in such duel, nor been knowingly the bearer of such challenge or acceptance ... and that I will not be so engaged or concerned, directly or indirectly, in or about any such duel ...”

Dueling had been rampant in Nevada. (Mark Twain famously left the state to avoid prosecution under its anti-dueling laws.) Fantastic local color! $300

85

[Certificate; Nevada] 1866 (Jan) certification by Nye County Recorder that the bond and oath of a prospective notary public had been approved and recorded, stamped with 5¢ Express & Nevada 5¢ imperforate dull green.

40mm sealed tear near fold. Executed at Ione, Nye Co. seat 1864–7, long a ghost town. A rare origin, with fewer than ten examples recorded. $40

86

[Certificate; Nevada] 1871 certification by Elko County Recorder that the bond and oath of a prospective notary public had been approved and recorded, stamped with 5¢ Express & Nevada 5¢ roulette 10 green.

Executed at Elko, a rare origin, with fewer than ten examples recorded. $60

87

Photographs] Four stamped photos of same family of Wilmington, Delaware, three on same day at Garret’s studio, one earlier at Wm. Curry studio, unusual to find a family group like this $20

88

Photographs; California] Three stamped photos with fancy logos of San Francisco photographers B. F. Howland & Co., Jacob Shew, and Bush’s Photographic Gallery, scarce Western usages $30

89

Photographs; California] Stamped photo with logo of “W. M. Stuart, Photographic Artist, ... STOCKTON, CAL.” $10

90

Photographs; Louisiana] Stamped photo with logo and handstamped precancel of “W. D. McPHERSON/Photographer/132/Canal St./New Orleans,” scarce Southern usage $25

91

[Photographs] Three stamped photos with handstamp cancels: “WMK” of W. M. Knight, Buffalo, N.Y.; “W. L. NICHOLS”; “SILAS SELLECK S.F.” Also ms. “B” of S. B. Brown, Providence. $30

92

Photographs] Stamped photo of soldier (evidently R. G. Blanchard, Charlotte, Me.) with logo of M. Witt, Columbus. Ohio $25

93

Photographs] Stamped photo with logo of B. W. Matteson, Middletown, Pa., great Women’s Fashion item $15

94

Photographs] Stamped photo with logo of J. O. Roorbach, Fond du Lac, Wisconsin $5