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| 表面の説明 | Small stamp-format tax label printed in blue ink on white paper. Central vignette shows the Vermont state coat of arms, surrounded by an arc of guilloche ornament. Inscriptions arranged around the border read VERMONT CIGARETTE TAX 10 CIGARETTES, with the large numeral 1 and CENT at the foot. |
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| 表面の銘文 | ログイン して詳細を見る |
| 裏面の説明 | Plain unprinted cream-white paper with no design elements, text, or security markings. |
| 裏面の銘文 | ログイン して詳細を見る |
| 署名 | ログイン して詳細を見る |
| 偽造防止技術 | ログイン して詳細を見る |
| 偽造防止の説明 | ログイン して詳細を見る |
| バリエーション | ログイン して詳細を見る |
| コメント |
Vermont began taxing cigarette sales in 1939, and these fractional tax stamps — issued in denominations as low as 1 cent — were affixed directly to packages to indicate prepaid state duty. At 16 x 9 mm, they function more as revenue stamps than currency proper, but their classification as notaphilic material stems from their status as state-issued, paper, monetary instruments redeemable against a specific tax obligation.
Vermont was among the earlier states to implement a dedicated cigarette tax infrastructure at this scale. The 1939 date places this squarely at the federal push period when states scrambled to capture tobacco revenue independently before wartime fiscal pressures changed the calculus entirely.