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1 Cent North Dakota; Cigarette Tax
| Issuer | State of North Dakota |
|---|---|
| Year | 1934 |
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| Value | Log in to see details |
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| Composition | Log in to see details |
| Size | 22 x 19 mm |
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| Obverse description | Green stamp-format tax stamp with serrated die-cut border, oval guilloche frame at center enclosing a vignette of a standing prairie dog or gopher. Inscriptions arched above and below the oval read NORTH DAKOTA and CIGARETTE TAX, with denomination 1¢ flanking the vignette on each side and STATE below. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain unprinted reverse in off-white paper with light toning and gum residue consistent with a rouletted tax stamp intended for affixing to cigarette packaging. |
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| Comments |
North Dakota's 1934 cigarette tax stamps occupy an odd corner of notaphily — they aren't banknotes in any functional sense, but their paper composition and issued-by-authority status pulls them into revenue and fiscal ephemera collections. The state began enforcing cigarette taxes in the early 1930s partly to recover revenue lost during the agricultural collapse that hit the Northern Plains harder than almost anywhere else in the country.
At 22 x 19 mm, these are among the smallest fiscal instruments issued by any U.S. state authority. Surviving examples in unaffixed condition are genuinely uncommon.