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1 Cent North Dakota; Cigarette Tax

Uitgever State of North Dakota
Jaar 1934
Type Log in om details te zien
Waarde Log in om details te zien
Valuta Log in om details te zien
Samenstelling Log in om details te zien
Afmetingen 22 x 19 mm
Vorm Log in om details te zien
Drukker Log in om details te zien
Ontwerper(s) Log in om details te zien
Graveur(s) Log in om details te zien
In omloop tot Log in om details te zien
Referentie(s) Log in om details te zien
Beschrijving voorzijde 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.
Opschrift voorzijde Log in om details te zien
Beschrijving keerzijde 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.
Opschrift keerzijde Log in om details te zien
Handtekening(en) Log in om details te zien
Beveiligingstype Log in om details te zien
Beschrijving beveiliging Log in om details te zien
Varianten Log in om details te zien
Opmerkingen

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.

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