1 Cent North Dakota; Cigarette Tax

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.