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1 Cent - Cigarette Tax Connecticut

Issuer State of Connecticut
Year 1935
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Currency Dollar (1785-date)
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Obverse description Small blue revenue stamp printed in letterpress with perforated edges. The Connecticut state coat of arms appears at centre within a circular border reading CIGARETTE . TAX. The inscription STATE OF CONNECTICUT runs along the top, with the denomination 1 CENT at the base.
Obverse lettering STATE OF CONNECTICUT
CIGARETTE . TAX

CENT
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Comments

Connecticut's 1935 cigarette tax stamps were issued under the state's newly enacted tobacco revenue legislation, part of a broader Depression-era push by state governments to generate income without raising income taxes. At 1 cent per stamp, the denomination targeted individual cigarettes or very small pack quantities — unusual granularity for a state tax instrument of this period.

The extreme dimensions make these among the smallest fiscal paper items in any U.S. state revenue collection.

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