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| 正面描述 | 登录 以查看详情 |
|---|---|
| 正面铭文 | KENTUCKY CIGARETTE TAX COMMONWEALTH OF KENTUCKY 1c 1c PAID COMMISSIONER OF REVENUE |
| 背面描述 | Plain unprinted reverse in cream-colored paper stock, with no lettering, vignette, or design elements; the surface shows typical gum or adhesive residue consistent with a revenue stamp intended for affixing. |
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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.