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| 正面描述 | Printed in green on cream paper with a fine horizontal-line guilloche underprint and a decorative scalloped border. Two circular denomination medallions inscribed "1¢" appear at upper left and right, with bold serif lettering reading "NEVADA / LIQUOR / TAX" across the centre. A vignette of the Nevada State Capitol dome occupies the lower half. |
|---|---|
| 正面铭文 | 1¢ 1¢ NEVADA LIQUOR TAX |
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Nevada's liquor tax stamps were issued following the state's early post-Prohibition revenue apparatus — small fiscal instruments pressed into service to collect excise on alcohol sales at the retail level. The 1-cent denomination is among the lowest face values in the series and would have been affixed directly to containers or receipts, which explains why genuinely unattached examples in any condition are uncommon.
The nine-year span of the issue reflects a static tax rate during wartime, when federal and state alcohol revenues were politically untouchable.