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1 Cent - Cigarette Tax Kentucky
| Issuer | Commonwealth of Kentucky, Commissioner of Revenue |
|---|---|
| Year | 1936 |
| Type | Vouchers |
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| Obverse description | Small square stamp in black letterpress on pale pink paper, with a central circular vignette of the Commonwealth of Kentucky state seal flanked by the numeral '1' on each side. The inscription 'KENTUCKY CIGARETTE TAX PAID' arches across the top, with 'CENT CENT' at the base and a facsimile signature of the Commissioner of Revenue below. |
|---|---|
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| Reverse description | Plain unprinted reverse in cream-toned paper, showing perforations along the right edge consistent with booklet or reel separation. |
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| Comments |
Kentucky's cigarette tax stamps of the 1930s were issued under the Revenue Act framework that followed federal precedent but administered entirely at the state level. James W. Martin served as Commissioner of Revenue under Governor A.B. "Happy" Chandler, and his facsimile signature appears on revenue issues across this period. The perforation security was functional rather than sophisticated — designed to prevent reuse after cancellation at point of sale, not to deter sophisticated forgery.
At 17 x 17 mm, this is among the smallest fiscal paper issued by any U.S. state authority. Square format was unusual even for tax stamps of this type.