1 Cent Kansas; Cigarette Tax

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.