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1 Cent Iowa; Cigarette Tax
| Issuer | State of Iowa |
|---|---|
| Year | 1933-1937 |
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| Value | Log in to see details |
| Currency | Dollar (1785-date) |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | STATE OF IOWA CIGARETTE TAX 1 CENT 1 |
| Reverse description | Plain unprinted reverse on cream-toned paper with visible laid texture; no vignette, text, or security features present. |
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| Comments |
Iowa introduced a cigarette tax stamp in 1933 as part of its Depression-era revenue measures, and these small denomination fiscals circulated in enormous quantities — affixed to individual cigarette packs at point of sale rather than traded as currency. The 1-cent value reflects the per-cigarette-pack tax rate in effect at the time, before subsequent legislative adjustments pushed rates higher through the late 1930s.