Contact Siegel
6 West 48th Street
9th Floor
New York, NY 10036
Contact by phone:
New York: (212) 753-6421
Dallas: (214) 754-5991

12 Selected Lots, Page 1 of 2

Sort By 
FILTER: Area=United States, Sub Area=U.S. Stamps, General=Back-of-Book, Issue/Country=Revenues, All Sale Dates thru 2020/01/01, Catalogue = R158
Area/Sub/
General/Issue
Sale#/
Date
Lot#/
Grade
Symbol
Photo/Description
Cat./Est. Value
Realized
United States
U.S. Stamps
Back-of-Book
Revenues
2017-02-28
The Grant Inman Collection, Part 4: Proprietary & Other Revenues
 
Sale Number 1149, Lot Number 203, 1898 Spanish-American War Provisional Surcharges15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep rich color on bright paper, bold "M.M. L.I. CVo. 7/9/98" manuscript cancellation (Michigan Mutual Life Insurance Co.)

VERY FINE AND CHOICE. A RARE SOUND EXAMPLE OF THE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 1977 and 2003 P.F. certificates

6,500
3,750
United States
U.S. Stamps
Back-of-Book
Revenues
2016-03-18
United States Revenues incl. Hunting Permits
 
Sale Number 1121, Lot Number 2038, 1898 Provisional Issues15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Deep rich color on bright paper, clear ovpt., light manuscript cancel (Michigan Mutual Life Insurance Co.)

VERY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 1982 P.F. certificate

6,500
9,500
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2014-12-16
The Curtis Collection: U.S. Revenues, Part 1
 
Sale Number 1089, Lot Number 536, 1898 Provisionals15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Deep rich color on bright paper, neat "M.M.L.I.C. 7/4/98" manuscript cancel (Michigan Mutual Life Insurance Co.), small thin spot at top

VERY FINE APPEARING EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

Ex Joyce. With 1991 P.F. certificate

6,500
3,500
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2014-04-30
United States Stamps
 
Sale Number 1068, Lot Number 438, Revenues incl. Hunting Permits15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint on bright paper, bold "M.M. L.I. Co. 7/9/98" manuscript cancellation (Michigan Mutual Life Insurance Co.), pulled perforation at top

VERY FINE APPEARING EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 2014 P.F. certificate

6,500
2,100
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2012-10-04
Dr. Alexander Schauss Collection of U.S. Revenues
 
Sale Number 1031, Lot Number 1049, 1898 Spanish-American War Provisionals15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, natural s.e. at left, deep dark shade on bright white paper, bold "M.M. L.I.Co." manuscript cancellation (Michigan Mutual Life Insurance Co.), faint vertical crease at bottom

VERY FINE APPEARING EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 1997 P.F. certificate

6,750
3,750
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2011-11-03
The Scarsdale Collection, Part 6: U.S. Revenues
 
Sale Number 1015, Lot Number 98, 1898 Spanish-American War Provisionals15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep dark shade on bright white paper, bold "M.M. L.I.Co. July 11/98" manuscript cancellation (Michigan Mutual Life Insurance Co.), tiny tear at bottom left noted on most recent certificate

EXTREMELY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J. E. Scott, a collector and employee of the company. J. E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

Ex Drucker. With 1975 and 2002 P.F. certificates.

6,750
4,000
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2009-12-02
The Whitpain Collection of U.S. 1894-98 Bureau Issues
 
Sale Number 977, Lot Number 873, 1898 I.R. Revenue Overprints15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep rich rich color, wide margins and nicely centered, bold "M.M. L.I.C. July 11 /98" manuscript cancellation (Michigan Mutual Life Insurance Co.), trace of guideline at bottom

VERY FINE AND CHOICE. A RARE EXAMPLE OF THE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J.E. Scott, a collector and employee of the company. J.E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 1978 P.F. certificate

6,500
6,250
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2009-12-02
The Whitpain Collection of U.S. 1894-98 Bureau Issues
 
Sale Number 977, Lot Number 874, 1898 I.R. Revenue Overprints15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Horizontal pair, natural s.e. at left, clear overprint, choice centering with wide margins, "M.M. L.I.C. July 11 /98" manuscript cancellation (Michigan Mutual Life Insurance Co.), both stamps with thin spots (not mentioned on accompanying certificate)

VERY FINE APPEARANCE. AN EXCEPTIONALLY RARE PAIR OF THE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. POSSIBLY THE ONLY MULTIPLE IN EXISTENCE.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898, Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. According to Sloane's Column (Jul. 31, 1948), the Michigan Mutual Life Insurance Co. handstamped copies of the 8c, 10c and 15c regular issues over a period of five days in July 1898. Sloane states these provisional revenues were brought to the philatelic market by J.E. Scott, a collector and employee of the company. J.E. Scott reported that the company used 41 copies of the 8c, 66 of the 10c and 28 of the 15c. The Scott Retail values support this relative mix of supply.

With 1975 A.P.S. certificate. Scott Retail as two singles

13,000
6,250
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2006-06-27
The Henry Tolman II Collection of U.S. Revenues-Part One
 
Sale Number 915, Lot Number 3542, I.R. Overprints15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep dark shade on bright white paper, neat ms. cancel

EXTREMELY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

There are very few known examples of this high-value provisional I.R. overprint.

6,000
9,500
Back to Top
United States
U.S. Stamps
Back-of-Book
Revenues
2002-10-09
The Drucker Family Collection, Part 1: U.S. Stamps
 
Sale Number 851, Lot Number 660, Revenues15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep dark shade on bright white paper, bold "M.M. L.I.Co. July 11/98" manuscript cancellation (Michigan Mutual Life Insurance Co.)

EXTREMELY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

Please refer to the description of the 8c for a history of these emergency overprints. With 1975 P.F. certificate

4,750
3,800
Back to Top
FILTER: Area=United States, Sub Area=U.S. Stamps, General=Back-of-Book, Issue/Country=Revenues, All Sale Dates thru 2020/01/01, Catalogue = R158

12 Selected Lots , Page 1 of 2


Copyright 2020. All rights reserved by Siegel Auction Galleries Inc. Information and images may be used with credit to Siegel Auction Galleries or siegelauctions.com subject to guidelines and restrictions.
Website Terms of Use and Privacy Policy