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| 正面铭文 | FURNISHED ONLY BY THE Assistant Treasurers AND Designated Depositories OF THE UNITED STATES United States TEN CENTS FRACTIONAL CURRENCY. Receivable for all United States Stamps. ACT APPROVED MARCH 3, 1863. Engraved and Printed at the Treasury Department |
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| 背面铭文 | EXCHANGEABLE FOR UNITED STATES NOTES BY THE Assistant Treasurers and designated Depositories of the U.S. in sums not less than THREE DOLLARS. Receivable in payment of all dues to the United States less than Five Dollars EXCEPT CUSTOMS. |
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The Second Issue fractional notes were a direct response to a specific failure: the First Issue had used ordinary postage stamp paper, which wore out almost immediately in circulation and proved easy to counterfeit. The Second Issue introduced a bronze surcharge printed over the back — a deliberate anti-counterfeiting measure that also gave the series its nickname, "bronze backs." The obverse paper itself was changed to a heavier, fiber-embedded stock.
Fractional currency existed because the public was hoarding every coin it could find. Metal had effectively vanished from everyday commerce by 1862, and these notes — authorized under the Act of July 17, 1862 — filled denominations no bank note could practically serve.