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| 正面铭文 | STATE OF NEW MEXICO ¢ 1 ¢ ALCOHOLIC LIQUOR TAX |
| 背面描述 | 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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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.