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1 Cent Ohio Sales Tax Receipt

发行方 State of Ohio
年份 1935-1936
类型 登录 以查看详情
面值 1 Cent 0.01 USD = RSD 0.99
货币 登录 以查看详情
材质 登录 以查看详情
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印刷机构 登录 以查看详情
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正面描述 登录 以查看详情
正面铭文 (LEFT):
STATE OF OHIO
VENDOR'S
1
CENT
RECEIPT
RESERVE LITHO CLEVELAND. O

(RIGHT):
PREPAID SALES TAX
1 STATE OF OHIO 1
CENT CENT
CONSUMER'S RECEIPT
RESERVE LITHO CLEVELAND. O
背面描述 The reverse is unprinted but shows a ghost impression of the obverse design through the thin paper stock, with repeated 'OHIO SALES TAX' lettering visible as a light underprint pattern across the full surface.
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Ohio's Depression-era retail sales tax, enacted in 1934, created an immediate practical problem: how do you collect a fraction of a cent on small purchases? The state's solution was to issue these receipts as a token currency, handed to customers as proof of tax paid on low-value transactions, with redemption possible once a sufficient quantity was accumulated. Several states attempted similar schemes during this period; most abandoned them within a few years as administratively unworkable.

Reserve Litho was a regional commercial printer, not a security printing house — these were never intended as anti-counterfeiting instruments, and the printing reflects that priority.

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