1 Cent Wisconsin; Liquor Tax

发行方	State of Wisconsin Treasury Department, Beverage Tax Division
年份	1943
类型	Vouchers
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正面描述	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.
正面铭文	STATE OF WISCONSIN OCCUPATIONAL TAX ON INTOXICATING LIQUORS 1¢ TREASURY DEPT. BEVERAGE TAX DIVISION
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备注	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.

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