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| Issuer | Commonwealth of Pennsylvania |
|---|---|
| Year | 1954 |
| Type | Vouchers |
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|---|---|
| Obverse lettering | COMMONWEALTH OF PENNSYLVANIA CIGARETTE TAX 1¢ |
| Reverse description | Plain cream paper, unprinted, with no vignette, lettering, or ornamental elements. |
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| Comments |
Pennsylvania's cigarette tax stamp program required retailers to purchase these adhesive-backed fiscal notes in bulk and affix them to individual packs at point of sale — a compliance mechanism that generated enormous administrative friction throughout the 1950s. The 1954 series coincided with the state's push to tighten revenue enforcement as cigarette consumption in Pennsylvania peaked near post-war highs.
Surviving unaffixed examples are genuinely uncommon. The vast majority were destroyed in use.