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1 Cent New Mexico; Liquor Tax

Issuer State of New Mexico
Year 1934
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Currency Dollar (1785-date)
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Obverse lettering STATE OF
NEW MEXICO
¢ 1 ¢
ALCOHOLIC LIQUOR
TAX
Reverse description Plain cream-colored reverse showing a mirror bleed-through impression of the obverse design in pale orange, with a faint handwritten notation visible at lower center. No printed text or additional design elements are present.
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Comments

New Mexico's liquor tax stamps of 1934 were issued in the immediate aftermath of Prohibition's repeal — the 21st Amendment was ratified in December 1933, and states scrambled to establish revenue mechanisms before distillers and retailers could operate legally. These fractional-cent denominations were part of that hasty administrative infrastructure, designed to account for per-unit tax calculations that didn't round cleanly to whole cents.

At 40 x 29 mm, this is among the smallest fiscal paper issued by any U.S. state government during the period.

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