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1 Cent Iowa; Cigarette Tax
| Issuer | State of Iowa |
|---|---|
| Year | 1939 |
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| Composition | Log in to see details |
| Size | 25 x 22 mm |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | STATE OF IOWA CIGARETTE TAX 1 CENT 1 |
| Reverse description | Plain paper reverse showing ghosted bleed-through of the obverse green letterpress impression, with no additional printed design or lettering. |
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| Comments |
Iowa introduced a dedicated cigarette tax stamp system in the late 1930s as part of broader Depression-era revenue measures. These fractional tax stamps — functioning as fiscal receipts rather than currency — were affixed directly to cigarette packs at point of sale, which is why intact, unfolded examples are genuinely uncommon; most survivors show adhesive residue or creasing from removal.
The 1-cent denomination reflects the per-cigarette tax structure Iowa used before shifting to a pack-based calculation in subsequent legislation.