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| 正面描述 | Shield-shaped vignette printed in dark green and light green on a salmon-pink guilloche underprint. The central cartouche bears the Commonwealth arms above the inscriptions PENNSYLVANIA / CIGARETTE TAX / 1¢ in letterpress. The outer ribbon carries COMMONWEALTH OF at top. |
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| 背面描述 | Plain unprinted reverse on cream paper stock, showing age toning and minor surface wear consistent with fiscal use. |
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Pennsylvania's cigarette tax stamps of this period weren't currency in any meaningful sense, but they functioned like it at the retail level — affixed to packs before sale, with the cost folded into the purchase price and the stamp serving as proof of tax prepayment to the Commonwealth. The 1953 series was issued under the Cigarette Tax Act of 1947, which established Pennsylvania's metered tax collection system and required stamps to be purchased by licensed wholesalers rather than retailers directly.
At 20 by 16 mm, these are among the smallest fiscal documents the Commonwealth produced. Separation damage along the perforations is the dominant condition issue for surviving examples.