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| 正面描述 | 登录 以查看详情 |
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| 正面铭文 | STATE OF IOWA CIGARETTE TAX 1 CENT 1 |
| 背面描述 | Plain unprinted reverse on cream-toned paper with visible laid texture; no vignette, text, or security features present. |
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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.