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US Revenue Stamps

Distilled Spirits Stamps

Two categories of US revenue stamps for distilled spirits were issued between 1946 and 1952.  They are the stamps for collection of the federal excise tax on distilled spirits and the stamps for the collection of the federal tax on the rectification, or the re-distillation, of condensed distilled spirits.  With  dimensions of 90 mm. x 64 mm., these two groups of revenue stamps are among the largest US stamps ever produced.

From the earliest history of the United States, liquor has been one of the most popular consumer products in our country.  The US Government tried to ban liquor during the early part of the 20th Century, but that didn't work out very well.  Liquor manufacturing and sales have been extensively taxed more than any other consumer product, and it has become a tremendous source of revenue by the federal government, state governments, and some local governments.


Distilled Spirits Excise Tax Stamps

1950-1952


There were two printings of distilled spirits excise tax US revenue stamps produced between 1950 and 1952.  An example from each printing is shown above.  All of these US revenue stamps are offset printed, watermarked, and rouletted 7.  The vignette on each of the stamps features Charles S. Fairchild, the US Secretary of the Treasury from 1887 to 1889.

The catalog details for stamps that are inscribed STAMP / FOR / SERIES / 1950 are as follows:

  • 01 C.  (1950 - Sc. #RX1) - Yellow Green & Black.
  • 03 C.  (1950 - Sc. #RX2) - Yellow Green & Black.
  • 05 C.  (1950 - Sc. #RX3) - Yellow Green & Black.
  • 10 C.  (1950 - Sc. #RX4) - Yellow Green & Black.
  • 25 C.  (1950 - Sc. #RX5) - Yellow Green & Black.
  • 50 C.  (1950 - Sc. #RX6) - Yellow Green & Black.
  • 00001 D.  (1950 - Sc. #RX7) - Yellow Green & Black.
  • 00003 D.  (1950 - Sc. #RX8) - Yellow Green & Black.
  • 00005 D.  (1950 - Sc. #RX9) - Yellow Green & Black.
  • 00010 D.  (1950 - Sc. #RX10) - Yellow Green & Black.
  • 00025 D.  (1950 - Sc. #RX11) - Yellow Green & Black.
  • 00050 D.  (1950 - Sc. #RX12) - Yellow Green & Black.
  • 00100 D.  (1950 - Sc. #RX13) - Yellow Green & Black.
  • 00300 D.  (1950 - Sc. #RX14) - Yellow Green & Black.
  • 00500 D.  (1950 - Sc. #RX15) - Yellow Green & Black.
  • 01000 D.  (1950 - Sc. #RX16) - Yellow Green & Black.
  • 01500 D.  (1950 - Sc. #RX17) - Yellow Green & Black.
  • 02000 D.  (1950 - Sc. #RX18) - Yellow Green & Black.
  • 03000 D.  (1950 - Sc. #RX19) - Yellow Green & Black.
  • 05000 D.  (1950 - Sc. #RX20) - Yellow Green & Black.
  • 10000 D.  (1950 - Sc. #RX21) - Yellow Green & Black.
  • 20000 D.  (1950 - Sc. #RX22) - Yellow Green & Black.
  • 30000 D.  (1950 - Sc. #RX23) - Yellow Green & Black.
  • 40000 D.  (1950 - Sc. #RX24) - Yellow Green & Black.
  • 50000 D.  (1950 - Sc. #RX25) - Yellow Green & Black.

The catalog details for stamps with the inscription STAMP / FOR / SERIES / 1950 omitted are as follows:

  • 05 C.  (1952 - Sc. #RX28) - Yellow Green & Black.
  • 10 C.  (1952 - Sc. #RX29) - Yellow Green & Black.
  • 25 C.  (1952 - Sc. #RX30) - Yellow Green & Black.
  • 50 C.  (1952 - Sc. #RX31) - Yellow Green & Black.
  • 00001 D.  (1952 - Sc. #RX32) - Yellow Green & Black.
  • 00003 D.  (1952 - Sc. #RX33) - Yellow Green & Black.
  • 00005 D.  (1952 - Sc. #RX34) - Yellow Green & Black.
  • 00010 D.  (1952 - Sc. #RX35) - Yellow Green & Black.
  • 00025 D.  (1952 - Sc. #RX36) - Yellow Green & Black.
  • 00050 D.  (1952 - Sc. #RX37) - Yellow Green & Black.
  • 00100 D.  (1952 - Sc. #RX38) - Yellow Green & Black.
  • 00300 D.  (1952 - Sc. #RX39) - Yellow Green & Black.
  • 00500 D.  (1952 - Sc. #RX40) - Yellow Green & Black.
  • 01000 D.  (1952 - Sc. #RX41) - Yellow Green & Black.
  • 02000 D.  (1952 - Sc. #RX43) - Yellow Green & Black.
  • 03000 D.  (1952 - Sc. #RX44) - Yellow Green & Black.
  • 05000 D.  (1952 - Sc. #RX45) - Yellow Green & Black.
  • 10000 D.  (1952 - Sc. #RX46) - Yellow Green & Black.

Seven other denominations of the 1952 printing were prepared, but they were never put into use.

Used examples of the distilled spirits excise tax US revenue stamps have punched holes or staple holes.


Rectification Tax Stamps

1946

Rectification US revenue stamps were issued to indicate the collection of the federal tax on distilled spirits that were condensed and purified for additional blending through repeated distillations.


Rectification tax US revenue stamps were produced during 1946.  An example is shown above.  All of these US revenue stamps are offset printed, watermarked, and rouletted 7.  The central designs of the stamps feature the denomination, in numerals and in text.

The catalog details are as follows:

  • 01 C.  (1946 - Sc. #RZ1) - Blue & Black.
  • 03 C.  (1946 - Sc. #RZ2) - Blue & Black.
  • 05 C.  (1946 - Sc. #RZ3) - Blue & Black.
  • 10 C.  (1946 - Sc. #RZ4) - Blue & Black.
  • 25 C.  (1946 - Sc. #RZ5) - Blue & Black.
  • 50 C.  (1946 - Sc. #RZ6) - Blue & Black.
  • 00001 D.  (1946 - Sc. #RZ7) - Blue & Black.
  • 00003 D.  (1946 - Sc. #RZ8) - Blue & Black.
  • 00005 D.  (1946 - Sc. #RZ9) - Blue & Black.
  • 00010 D.  (1946 - Sc. #RZ10) - Blue & Black.
  • 00025 D.  (1946 - Sc. #RZ11) - Blue & Black.
  • 00050 D.  (1946 - Sc. #RZ12) - Blue & Black.
  • 00100 D.  (1946 - Sc. #RZ13) - Blue & Black.
  • 00300 D.  (1946 - Sc. #RZ14) - Blue & Black.
  • 00500 D.  (1946 - Sc. #RZ15) - Blue & Black.
  • 01000 D.  (1946 - Sc. #RZ16) - Blue & Black.
  • 01500 D.  (1946 - Sc. #RZ17) - Blue & Black.
  • 02000 D.  (1946 - Sc. #RZ18) - Blue & Black.

Used examples of the rectification tax US revenue stamps have punched holes, staple holes, and occasionally hand-stamped markings.





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