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1 Cent - Cigarette Tax, Specimen Delaware
| Issuer | Delaware State Tax Department |
|---|---|
| Year | 1943 |
| Type | Log in to see details |
| Value | 1 Cent 0.01 USD = SEK 0.09 |
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| Composition | Log in to see details |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | DELAWARE STATE TAX DEPARTMENT CIGARETTE TAX 1¢ A.B.N. Co. © DEL. SPECIMEN |
| Reverse description | Plain pink paper with no printed design; a circular punch hole cancellation is visible near the lower right corner, consistent with specimen cancellation practice. |
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| Comments |
Delaware's 1943 cigarette tax stamp series was produced by the American Bank Note Company at a moment when ABNCo was simultaneously handling wartime currency contracts — state fiscal work like this filled production gaps between federal commissions. At 16 × 13 mm, these are among the smallest items ABNCo ever engraved to full security-print specification, which is precisely why specimen examples survive in better condition than the issued stock, which was perforated, affixed, and destroyed with the packaging.
Cigarette tax stamps from this period are frequently misclassified in notaphilic collections. This is a revenue instrument, not a banknote — the distinction matters for Pick cataloging purposes.