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1 Cent - Cigarette Tax New York
| Issuer | New York State Department of Taxation and Finance |
|---|---|
| Year | 1948 |
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| Currency | Dollar (1785-date) |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | NEW YORK STATE CIGARETTE TAX 1¢ 2½ |
| Reverse description | Plain unprinted reverse of cream-toned paper stock, showing natural fiber texture and minor surface imperfections consistent with period fiscal stamp paper. |
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| Comments |
New York introduced dedicated cigarette tax stamps in the 1940s as the state moved to enforce collection at the retail level rather than relying on wholesale reporting. The 1948 1-cent denomination reflects the incremental per-cigarette rate structure in use before the state consolidated its tax schedules in the early 1950s. At 18 x 14 mm, these are among the smallest fiscal paper items in any American state tax series — closer in scale to a postage stamp than to conventional revenue paper.
High attrition rate: affixed stamps were destroyed with the package, making intact unaffixed examples genuinely uncommon.