1 Cent - Cigarette Tax Kentucky

Kentucky's cigarette tax stamps of this period were administrative instruments issued under the state's tobacco excise regime — not surprising given that Kentucky was, and remains, the dominant burley tobacco producer in the United States. The 1939 date places this squarely in the period following the Revenue Act reorganizations of the late 1930s, when individual states were aggressively expanding their own excise frameworks alongside federal tobacco taxation.

At 18 x 14 mm, this is among the smallest fiscal issues in American state revenue history — closer in scale to a postage stamp than anything a collector would normally handle without tongs.