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| 表面の説明 | Die-cut stamp in the outline shape of the State of Wisconsin, printed in black, white, and red. The upper portion bears the state seal vignette at left with the inscriptions 'STATE OF WISCONSIN' and a serial number in the white band below. The lower red panel carries the denomination '1¢' in large numerals with tax and issuer inscriptions in letterpress. |
|---|---|
| 表面の銘文 | STATE OF WISCONSIN OCCUPATIONAL TAX ON INTOXICATING LIQUORS 1¢ TREASURY DEPT. BEVERAGE TAX DIVISION |
| 裏面の説明 | ログイン して詳細を見る |
| 裏面の銘文 | ログイン して詳細を見る |
| 署名 | ログイン して詳細を見る |
| 偽造防止技術 | ログイン して詳細を見る |
| 偽造防止の説明 | ログイン して詳細を見る |
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Wisconsin's wartime liquor tax stamps occupy a genuinely strange corner of fiscal paper — too small to be banknotes, too monetarily specific to be dismissed as mere revenue labels. The Beverage Tax Division issued these 1-cent denominations during 1943 to document individual drink taxes at the point of sale, a system driven partly by wartime revenue demands and partly by the state's long institutional nervousness about alcohol following Prohibition's repeal a decade earlier.
At 26 x 24 mm, these are among the smallest official fiscal paper instruments Wisconsin produced. Attrition rates were extraordinary — most were affixed, cancelled, or simply lost.