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1 Cent Wyoming; Liquor Tax

Issuer Wyoming Liquor Commission
Year 1939
Type Vouchers
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Obverse description Red letterpress stamp on cream paper with perforated edges. The header bears "STATE OF WYOMING" and "WYOMING LIQUOR COMMISSION" within ruled borders, with "LIQUOR TAX" in vertical panels at each side. At left, the Wyoming State Seal vignette; at right, a large "1¢" numeral with guilloche underprint, below which appears a facsimile Secretary signature.
Obverse lettering STATE OF WYOMING
LIQUOR TAX
WYOMING LIQUOR COMMISSION
LIQUOR TAX
APRIL 1, 1935.

SECRETARY
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Comments

Wyoming operated a state-controlled liquor system following Prohibition's repeal, and these fractional tax stamps functioned as change-making instruments within that monopoly structure — issued to avoid the rounding problems created by odd liquor tax calculations that didn't resolve to whole cents. They circulated exclusively within state liquor stores and were not legal tender in any broader sense.

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