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1 Cent - Cigarette Tax Kentucky

Uitgever Commonwealth of Kentucky, Commissioner of Revenue
Jaar 1940
Type Log in om details te zien
Waarde 1 Cent (0.01 USD)
Valuta Log in om details te zien
Samenstelling Log in om details te zien
Afmetingen Log in om details te zien
Vorm Log in om details te zien
Drukker Log in om details te zien
Ontwerper(s) Log in om details te zien
Graveur(s) Log in om details te zien
In omloop tot Log in om details te zien
Referentie(s) Log in om details te zien
Beschrijving voorzijde Small rectangular tax stamp with a dark border enclosing a central vignette of the Kentucky state seal in pink and black. The denomination "1c" appears at left and right within the border, with the issuing authority and tax designation inscribed in letterpress around the seal.
Opschrift voorzijde Log in om details te zien
Beschrijving keerzijde Plain unprinted reverse in pale cream-yellow paper, showing no design elements, inscriptions, or security features.
Opschrift keerzijde Log in om details te zien
Handtekening(en) Log in om details te zien
Beveiligingstype Log in om details te zien
Beschrijving beveiliging Log in om details te zien
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Opmerkingen

Kentucky issued individual denomination cigarette tax stamps in fractional cent values during the early 1940s to handle the arithmetic of its sliding-rate tobacco excise, which was calculated per cigarette rather than per pack. The 1-cent stamp covered the smallest taxable unit, affixed directly to individual packs at point of sale by licensed dealers who purchased them in bulk sheets from the Commissioner of Revenue.

At 18 x 15 mm, this is among the smallest fiscal paper items in American state revenue philately — smaller than a U.S. definitive postage stamp of the same period.

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