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| 表面の説明 | Green stamp-format revenue on white paper with perforated edges. Central vignette shows an ornate foliate cartouche with the word TAX in bold letters; CIGARETTE arches above and 1 CENT appears at the base. STATE OF IOWA is inscribed across the top in a straight legend. |
|---|---|
| 表面の銘文 | ログイン して詳細を見る |
| 裏面の説明 | Plain unprinted reverse in cream-white paper, showing only faint bleed-through of the obverse green ink. No text, vignette, or security elements present. |
| 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 |
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Iowa was among the first U.S. states to impose a dedicated excise on cigarettes, and these stamps-cum-fiscal notes were issued as proof of tax compliance rather than as circulating currency — though they occupy an interesting gray zone in notaphilic collecting. The 1922 series preceded federal standardization of cigarette tax mechanisms, leaving individual states to devise their own revenue instruments, Iowa included.
At 25 x 22 mm, this is among the smallest fiscals in American state-level revenue collecting. Survivors tend to show horizontal fold lines from being tucked into cigarette packaging at point of sale.