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| 正面描述 | 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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| 背面描述 | Plain unprinted cream-white paper with no design elements, text, or security markings. |
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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.