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1 Cent - Cigarette Tax New York

Uitgever New York State Department of Taxation and Finance
Jaar 1948
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Valuta Dollar (1785-date)
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Opschrift voorzijde NEW YORK STATE
CIGARETTE TAX

Beschrijving keerzijde 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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Opmerkingen

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.

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