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| 正面铭文 | Commonwealth of Kentucky DEPARTMENT OF REVENUE RETAILER'S STUB ONE CENT TAX STAMP Stamps in amount of tax due on purchase are to be torn and half given to purchaser. 1¢ HERE TEAR 1¢ PURCHASER'S RECEIPT ONE CENT TAX STAMP For tax on sale of candy, nuts and chewing gum. DEPARTMENT OF REVENUE Commonwealth of Kentucky |
| 背面描述 | Unprinted plain white paper reverse showing a faint mirror impression of the obverse letterpress text, visible as a ghost image through the thin stock. No intentional design, lettering, or security elements are present. |
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Kentucky's revenue stamps of this period were issued to enforce the state's cigarette tax, levied under legislation that predated federal consolidation of tobacco taxation. The 1-cent denomination reflects the per-unit tax structure applied to individual cigarettes or small lots — not a round package rate. At 31 x 31 mm, this is among the smallest fiscal documents Kentucky produced in the 1930s, closer in scale to a postage stamp than a conventional revenue instrument.