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2 Cents Ohio; Beer Tax
| Issuer | State of Ohio |
|---|---|
| Year | 1933 |
| Type | Log in to see details |
| Value | 2 Cents (0.02 USD) |
| Currency | Log in to see details |
| Composition | Log in to see details |
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| Obverse description | Grey-blue revenue stamp with perforated edges. At top, a curved banner reads STATE OF OHIO within a decorative scroll border; flanking text reads OHIO BEER TAX. A central oval vignette shows a pastoral landscape with a mountain. Denomination numeral 2 appears in lower corners, with CENTS at base. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Plain grey-blue reverse showing a faint mirror impression of the obverse design through the thin paper stock, including the landscape vignette and partial lettering in reverse, with perforated edges on all sides. |
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| Comments |
Ohio re-legalized beer on April 7, 1933 — the same day the Cullen-Harrison Act took effect nationally, months before full Prohibition repeal. The state moved quickly to tax sales, and these small-denomination revenue stamps were issued to document that 2-cent tax obligation at the point of sale. Technically fiscal instruments rather than currency, they occupy an odd category that attracts both notaphilists and revenue collectors.
The near-square format is a practical artifact of the denomination — there was simply nothing that needed more space.