1 Cent - Playing Card Tax Alabama

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.