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1 Cent - Cigarette Tax Wisconsin

Issuer State of Wisconsin, Department of Taxation
Year 1935
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Size 18 x 15 mm
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Obverse description Blue intaglio-printed stamp on pale paper. A circular guilloche frame carries the inscriptions CIGARETTE TAX and 10 CIGARETTES around the Wisconsin State Arms vignette at centre. The denomination 1 CENT flanked by numeral 1 appears at foot, with WISCONSIN in bold letterpress across the top banner and the printer's imprint along the bottom margin.
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Reverse description Plain unprinted reverse in cream-toned paper with no design elements or lettering.
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Comments

Wisconsin adopted its cigarette tax in 1935, and these ABNCo-printed revenue stamps were among the smallest pieces the company ever produced — 18 × 15 mm pushed the limits of what their intaglio presses could handle with any legibility. The American Bank Note Company had spent decades printing postage and revenue issues for dozens of governments, but state-level tobacco tax stamps represented unglamorous, high-volume contract work that rarely gets catalogued with the same seriousness as their banknote production.

Survival rate is low simply because most were affixed to packaging and destroyed with it.

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