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1 Cent Ohio Sales Tax Receipt

Uitgever State of Ohio
Jaar 1951-1952
Type Log in om details te zien
Waarde 1 Cent (0.01 USD)
Valuta Log in om details te zien
Samenstelling Log in om details te zien
Afmetingen Log in om details te zien
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 and brown lithographed voucher with a detachable vendor's stub at left bearing the inscription 'VENDOR'S STUB / 1 CENT' in green letterpress. The main coupon at right carries two circular '1 CENT' numerals flanking a central vignette of an Ohio landscape, above a brown guilloche band inscribed 'STATE OF OHIO / PREPAID SALES TAX / CONSUMER'S RECEIPT'. Serial number printed vertically at center.
Opschrift voorzijde VENDOR'S STUB
1 CENT
STATE OF OHIO
PREPAID SALES TAX
CONSUMER'S RECEIPT
MERRICK LITHOGRAPH COMPANY
Beschrijving keerzijde Log in om details te zien
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

Ohio's Depression-era sales tax apparatus generated enormous quantities of these fractional receipts, which functioned as change-making instruments rather than currency — retailers issued them when tax calculations produced fractions of a cent that couldn't be settled in coin. By the early 1950s, most states had quietly abandoned such systems, but Ohio persisted longer than most. The Merrick Lithograph Company, a Baltimore firm, handled production for several state tax receipt programs during this period.

The watermark is the sole security feature — modest for a fiscal instrument, but adequate given the low denomination and the legal penalties attached to counterfeiting state tax tokens.

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