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1 Cent - Cigarette Tax Vermont
| Issuer | Vermont Department of Taxes |
|---|---|
| Year | 1949-1962 |
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| Composition | Log in to see details |
| Size | 18 x 18 mm |
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| Obverse description | Small square stamp-format voucher printed in blue. A vignette of the Vermont State House occupies the upper portion, with the inscription VERMONT arched above. The denomination 1¢ appears in the lower right corner alongside the legend CIGARETTE TAX. |
|---|---|
| Obverse lettering | VERMONT CIGARETTE TAX 1¢ |
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| Comments |
Vermont's cigarette tax stamps of this period were produced under contract arrangements common to New England state revenue bureaus — small-format, square-cut, and gummed for adhesion directly to cigarette packs at point of sale. The 1949 start date aligns with Vermont's formal codification of its tobacco excise structure following postwar federal tax adjustments that pushed several states to layer their own levies on top.
Square format is unusual among U.S. tobacco revenues of the era, most of which followed rectangular conventions borrowed from federal stamp designs.