1 Cent Washington; Cigarette Tax

Washington State began issuing cigarette tax stamps in the early 1930s following federal authorization that pushed excise collection down to the state level. These small revenue stamps — technically tax receipts affixed to cigarette packs at point of sale — circulated in enormous quantities but survive rarely intact due to the deliberate perforation or cancellation required at redemption. The 1936 series preceded a major restructuring of Washington's revenue stamp program in the late 1930s, after which earlier denominations were withdrawn and destroyed in bulk.