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1 Cent Kansas; Cigarette Tax
| Issuer | State of Kansas, Commission of Revenue & Taxation |
|---|---|
| Year | 1947 |
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| Currency | Dollar (1785-date) |
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| Obverse description | Log in to see details |
|---|---|
| Obverse lettering | STATE COMMISSION OF REVENUE & TAXATION STATE OF KANSAS CIGARETTE TAX Bert C. Mitchner DIRECTOR OF REVENUE 1₵ |
| Reverse description | Plain unprinted reverse of cream-coloured paper with no text, imagery, or security devices, consistent with a perforated tax stamp strip. |
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| Comments |
Kansas issued individual cigarette tax stamps in strip form, with each 1-cent increment representing the state's per-cigarette levy applied at point of sale by licensed dealers. The extreme narrow-strip format — nearly twelve times longer than it is wide — was engineered specifically to wrap around a cigarette pack, with perforations allowing controlled tearing and cancellation on application.
Bert C. Mitchner served as Kansas Director of Revenue during this period. His signature on a fiscal stamp of this denomination is an administrative formality, but it anchors the piece firmly to a specific bureaucratic moment in postwar Kansas tax administration.