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1 Cent - Playing Card Tax Alabama

Issuer State of Alabama
Year 1935
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Currency Dollar (1785-date)
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Obverse description Small square tax stamp printed in dark blue on white paper. A central circle frames the large numeral '1', with 'CENT' below; 'STATE OF ALABAMA' runs across the top, 'PLAYING CARD' along the left, and 'CHANCE CARD' along the right border in letterpress.
Obverse lettering STATE OF ALABAMA
PLAYING CARD
CHANGE CARD
1
CENT
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Comments

Alabama levied a one-cent tax on each deck of playing cards sold within the state, and these small square stamps — technically revenue instruments rather than currency — were issued to evidence payment at point of sale. The 1935 series falls during the Depression years, when states were scraping for any reliable revenue stream and excise taxes on leisure goods were politically easier to pass than income or property measures.

The square format is characteristic of playing card tax stamps across multiple U.S. states in this period, designed to fit the narrow end flap of a standard card box.

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