1 Cent Pennsylvania; Cigarette Tax

Pennsylvania's 1935 Cigarette Tax stamps represent an early state-level attempt to enforce excise collection at the point of sale, predating the more standardized federal revenue stamp frameworks that would later absorb much of this administrative function. The Commonwealth issued these in fractional denominations to account for per-cigarette taxation on loose and pack sales alike — the 1 Cent value being the smallest unit in the set.

At 21 x 17 mm, these were affixed directly to packaging and destroyed in use. Intact, unattached survivors are uncommon for that reason alone.