1 Cent Ohio Sales Tax Receipt

Ohio's Depression-era sales tax token system was a bureaucratic half-measure: the state's 3% retail sales tax, introduced in 1934, created an awkward rounding problem on small purchases, so fractional receipts like this one were issued to give customers their correct change in tax credit rather than cash. The Columbian Bank Note Company, based in Washington D.C., produced these for several state programs during the 1930s.

Practically speaking, most were lost or discarded within days of issue. Survivors in any condition are more common than the low face value suggests — schools and civic organizations collected them by the thousands as fundraising scrip.