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1 Cent - Cigarette Tax Kentucky

发行方 Commonwealth of Kentucky, Commissioner of Revenue
年份 1938
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面值 1 Cent 0.01 USD = EUR 0.0085
货币 登录 以查看详情
材质 登录 以查看详情
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正面描述 Green and black revenue stamp with a guilloche-style border enclosing the central vignette of the Kentucky state seal. Inscriptions in Latin script read across the top and center; denomination "1 CENT" appears at lower left and right in mirror format.
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背面描述 Plain unprinted reverse of cream-toned paper stock, showing no design elements, text, or security features.
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Kentucky's cigarette tax stamps of this period were issued under the 1936 Revenue Act, which restructured the state's tobacco tax collection and placed administration under the Commissioner of Revenue rather than the State Treasurer — a bureaucratic shift that changed the issuing authority on all subsequent revenue adhesives. At one cent, this represents the base denomination of the series, applied per-pack at the wholesale level before retail distribution.

The extreme small format made counterfeiting genuinely difficult — less a security feature by design than a practical consequence of the stamp's physical function on a cigarette pack.

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