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| 正面描述 | Small green revenue stamp with ornate scrollwork border enclosing the State of Maine coat of arms at center. Inscriptions read STATE OF MAINE at top and CIGARETTE TAX at foot, with the denomination 1c in a cartouche at base. Letterpress-printed in dark green on buff paper. |
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| 背面描述 | Plain unprinted buff paper reverse, with faint text visible in mirror impression from adjacent stamps. No design elements. |
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Maine introduced a cigarette tax stamp system in the early 1940s to capture revenue from tobacco sales at the retail level. These small paper stamps were affixed directly to cigarette packages, functioning as proof of tax payment rather than as circulating currency — though they are legitimately collected within notaphily given their official government issuance and denominated face value.
The 1941 date places this squarely in the period before federal wartime tax increases complicated state-level tobacco revenue accounting. At 1 cent, it reflects Maine's modest initial rate before successive mid-decade hikes.