1 Cent - Cigarette Tax Pennsylvania

Pennsylvania's cigarette tax stamps from this period occupy an odd corner of notaphily — technically fiscal instruments, not currency, but collected and cataloged alongside revenue cinderellas of the same era. The 1942–43 dating corresponds to wartime revenue expansion, when states aggressively broadened tax collection to offset budget pressures created by federal absorption of income streams.

At 18 x 12 mm, these are among the smallest paper fiscal items in any American state revenue series — closer in scale to a postage stamp than anything designed to pass through hands as a transactional document.