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New York, NY 10036
Sale 1018 — The Scarsdale Collection, Part 7: U.S. Beer Stamps
Sale Date — Wednesday, 29 February, 2012
Category — 1918 Provisional Issue (Scott REA132-REA151a)
1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., No. REA118, Beer (REA132; Priester 175A). Priester Type 160 surcharge, unused (no gum), large to huge margins incl. sheet margin at top and part of adjoining stamp at right, faint horizontal crease at bottom mostly in margin, Extremely Fine appearance, scarce, only eleven are recorded in the Priester census (including a block of four), unlisted in Scott as unused, Scott Retail as used
1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., Ty. C Surcharge, No. REA118c, Beer (REA132a; Priester 176A). Priester Type 169 surcharge, unused (no gum), huge margins to clear incl. sheet margin at bottom, fresh and Very Fine, scarce, the Priester census records only five known but our Tolman sale contained a block of four and a single (all unused), unlisted in Scott as unused, Scott Retail as used
1918, (75c) Ty. A Surcharge on (37-1/2c) Red Brown on Blue, -1/8bbl., Ty. C Surcharge, No. REA118c, Beer (REA132a; Priester 176A). Priester Type 161 surcharge, large to huge margins incl. sheet margin at bottom, "?M BRG Co., 9" of perforated cancel, light diagonal crease, small hole and minor toned spots on back, still Very Fine and scarce, the Priester census records only five examples of this issue, an unused block of four and two unused singles are known to us, this may be scarcer in used condition
1918, ($1.00) Ty. A Surcharge on (25c) Black on Blue, -1/6bbl., No. REA97, Beer (REA133; Priester 161A). Priester Type 154 surcharge, large to huge margins incl. bottom left sheet margin with "D.H.S." siderographer's initials, unused (no gum), completely soundEXTREMELY FINE. ONLY SIX EXAMPLES OF THE SIXTH-BARREL "REVENUE ACT OF 1918" SURCHARGED ON THE "REVENUE ACT OF 1914" STAMP ARE RECORDED. A GREAT RARITY.
Only six examples of this issue are recorded in the Priester census. We have offered only one other since keeping computerized records, which had Priester Type 163 surcharge inverted. The example offered here is a true condition rarity.
With 2005 P.F. certificate.
1918, ($1.00) Ty. A Surcharge on 25c Black on Blue, -1/6bbl., No. REA107, Entire Stamp, Beer (REA134; Priester 177A). Priester Type 163 surcharge, unused (no gum), large margins all aroundEXTREMELY FINE. A SPECTACULAR SOUND EXAMPLE OF THE SIXTH-BARREL 1918 PROVISIONAL SURCHARGE PRINTED IN BLACK.
The Priester census records six copies. The stamp offered here was the top copy in the pair offered in our Tolman sale. With 2006 P.F. certificate for pair. Unlisted in Scott as unused. Scott Retail as used
1918, ($1.00) Ty. A Surcharge on 25c Black on Blue, -1/6bbl., No. REA107, Entire Stamp, Beer (REA134; Priester 163A). Priester Type 153 surcharge, large margins to in, intense shade, paper has a distinctly more greenish hue than the previous lot, light crease, almost Fine, scarce, only six are listed in the Priester census for the various surcharge types (we are aware of Types 150, 153 and two of Type 163), unlisted in Scott as used, Scott Retail as unused
1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA108, Beer (REA137; Priester 166A). Priester Type 163 surcharge, large and even margins all around, "M B of SF, 3:19:19" perforated cancel, minor paper wrinkle at bottom left corner, Very Fine, scarce, only six are recorded in the Priester census, this is the second we have offered since keeping computerized records and the first in used condition
1918, ($1.50) Ty. A Surcharge Dated "1919" on 37-1/2c Green on Blue, -1/4bbl., No. REA108, Beer (REA137a; Priester 166B). Priester Type 203 surcharge, large even margins, "MB of SF 3:+5:19" perforated cancel, completely soundEXTREMELY FINE. THE FINER OF TWO EXAMPLES OF THIS ISSUE RECORDED IN THE PRIESTER CENSUS. THIS IS ALSO THE EARLIEST DATE OF USE OF THE "ACT OF 1919" SURCHARGE ON ANY QUARTER-BARREL 1914 ISSUE. A MAGNIFICENT BEER STAMP RARITY.
This stamp was the subject of an article in the American Revenuer, May 1982 (copy accompanies). Both of the two REA137a stamps reported in Priester are Type 203 surcharges.
Ex Tolman.
1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA115, Beer (REA138; Priester 171A). Priester Type 156 surcharge, unused (no gum), large to huge margins incl. bottom right corner sheet margin, bright color, faint horizontal crease, four small staple holes at bottomEXTREMELY FINE APPEARANCE. A RARE UNUSED EXAMPLE OF THE QUARTER-BARREL 1918 PROVISIONAL ISSUE. ONLY FOUR ARE RECORDED IN THE PRIESTER CENSUS.
The Priester census records four examples of this issue. Two are used copies with Type 165 surcharge. This unused example with Type 156 surcharge may be unique.
With 2005 P.F. certificate. Unlisted in Scott as unused. Scott Retail as used
1918, ($1.50) Ty. A Surcharge on 37-1/2c Green on Blue, -1/4bbl., No. REA115, Beer (REA138; Priester 171A). Priester Type 165 surcharge. large and even margins all around, "TJFTEB, 5:+2:19" perforated cancel, completely sound, Very Fine and choice, only four are recorded incl. one other with Type 165 surcharge (offered in our Tolman sale) and the unused example offered in the preceding lot
1918, ($1.50) Ty. A Surcharge on (75c) Green on Blue, -1/4bbl., Ty. C Surcharge, No. REA122c, Beer (REA139). Two unused and one used, incl. unused of Nos. REA139 and REA139a, used of No. REA139, large margins to full, trivial flaws, Very Fine, the REA139 is unlisted in Scott as unused (REA139a is listed at $350.00)
1918, ($1.50) Ty. A Surcharge with "1919" date on (75c) Green on Blue, -1/4bbl., Ty. C Surcharge, No. REA122c, Beer (REA139a; Priester 183B). Priester Type 202 surcharge, unused (no gum), large and balanced margins, Extremely Fine Gem, a beautiful stamp
1918, ($1.50) Ty. A Surcharge with "1919" date on (75c) Green on Blue, -1/4bbl., Ty. C Surcharge, No. REA122c, Beer (REA139a; Priester 183B). Priester Type 201 surcharge, unused (no gum), huge margins to full, faint pressed-out vertical crease, Very Fine appearance
1918, ($1.50) Ty. A Surcharge on (75c) Green on Blue, -1/4bbl., No. REA122, Beer (REA139b; Priester 182A). Priester Type 160 surcharge, unused (no gum), large margins, fresh and Extremely Fine, a beautiful sound example of this issue, only 11 are recorded in the Priester census, with 2005 P.F. certificate, unlisted in Scott as unused, Scott Retail as used
1918, ($2.00) Ty. A Surcharge on (50c) Black on Blue, -1/3bbl., No. REA99, Beer (REA140; Priester 162A). Priester Type 163 surcharge, full margins to clear, "Cal BAsN, 8:+4:19" perforated cancel, repaired diagonal tear, piece expertly added at top, otherwise Very Fine, scarce as only six are recorded in the Priester census, we have offered only one other since keeping computerized records, which was torn in half and repaired (ex Tolman), with 2005 P.F. certificate
1918, ($2.00) Ty. A Surcharge on (50c) Violet on Bright Blue, -1/3bbl., No. REA99A, Beer (REA140A). Priester Type 163 surcharge (without additional Type 95 surcharge), unused (no gum), large margins to full, light creases at top left and bottom rightVERY FINE APPEARANCE. AN EXTREMELY RARE EXAMPLE OF THIS 1918 PROVISIONAL SURCHARGE ISSUE. THE PRIESTER CENSUS REPORTS ONLY FIVE ARE KNOWN.
The "Revenue Act of 1918" provisional surcharge (Priester Type 163) was applied to the One-Third Barrel value of the 1909 design type (with and without earlier provisional surcharges, REA123 and REA99, respectively) and, in this case, to the 1902 design type with printed 1914 surcharge (and, in the case of REA141, with the additional "Act of 1917" surcharge).
The Priester census reports only five examples of REA140A. This is the third we have offered since keeping computerized records (all unused, one has inverted surcharge).
With 2005 P.F. certificate. Scott Retail as used.
1918, ($2.00) Ty. A Surcharge and 1917 ($1.00) Ty. A Surcharge on (50c) Violet on Bright Blue, -1/3bbl., No. REA99a, Beer (REA141; Priester 172A). Priester Type 95 and 163 surcharges, unused (no gum), large to huge margins incl. top sheet margin with "Third Barrel" barrel size inscription, beautiful bright fresh colors and completely soundEXTREMELY FINE GEM. CERTAINLY ONE OF THE FINEST EXAMPLES OF THIS RARE 1918 PROVISIONAL SURCHARGE ISSUE. THE PRIESTER CENSUS REPORTS ONLY TWO ARE KNOWN FOR REA141.
The "Revenue Act of 1918" provisional surcharge (Priester Ty. 163) was applied to the One-Third Barrel value of the 1909 design type (with and without earlier provisional surcharges, REA123 and REA99, respectively) and, in this case, to the 1902 design type with printed 1914 surcharge (and, in the case of REA141, with the additional "Act of 1917" surcharge).
The Priester census reports only two examples of REA141. Ex Tolman. With 2006 P.F. certificate. Scott Retail as used
1918, ($2.00) Ty. A Surcharge on ($1.00) Black on Blue, -1/3bbl., No. REA123, Beer (REA142; Priester 174A). Priester Type 95 and 163 surcharges, unused (no gum), large margins, completely soundEXTREMELY FINE. THIS IS THE ONLY REPORTED EXAMPLE OF THE SCOTT REA142 -- THE DUAL 1918 AND 1917 PROVISIONAL HANDSTAMPED SURCHARGES ON THE 1914 ONE-THIRD BARREL PROVISIONAL, 1909 DESIGN TYPE. ONE OF THE GREAT BEER STAMP RARITIES.
The Priester listing is based on this stamp. Ex Tolman. With 2006 P.F. certificate.
1918, ($3.00) Ty. A Surcharge on ($1.50) Black on Blue, -1/2bbl., Ty. C Surcharge, No. REA124c, Beer (REA143; Priester 184A). Priester Type 150 surcharge, unused (no gum), large and even margins, Extremely Fine Gem, a superb stamp in every respect, purple "E.L. Green" backstamp
1918, ($3.00) Ty. A Surcharge on ($1.50) Black on Blue, -1/2bbl., Ty. C Surcharge, No. REA124c, Beer (REA143). Seven used stamps, range of Priester surcharge types incl. 154, 156, 165, 167 (2), 168 and 169, various perforated cancels, one with part plate no. at left, few flaws to be expected, overall fresh and Very Fine group
1918, ($3.00) Ty. A Surcharge Dated "1919" on ($1.50) Black on Blue, -1/2bbl., Ty. C Surcharge, No. REA124c, Beer (REA143a; Priester 184B). Priester Type 202 surcharge, large to huge margins incl. bottom right corner sheet margin, large "?Co CB Co., 4 25 19" perforated cancel, trivial soiling on back from barrel, Very Fine and choice, only six are recorded in the Priester census
1918, ($6.00) Ty. A Surcharge on $1.50 Red Orange on Blue, 1bbl., No. REA110, Beer (REA144; Priester 167A). Priester Type 152 surcharge, large margins to clear, "Hand Brg. Co., 8.22.19" perforated cancel (from Chicago), minor soiling, Very Fine, scarce, only nine are recorded in the Priester census
1918, ($6.00) Ty. A Surcharge Dated "1919" on ($3.00) Red Orange on Blue, 1bbl., Ty. C Surcharge, No. REA125c, Beer (REA145a; Priester 178B). Priester Type 202 surcharge, unused (no gum), large and even margins, completely sound, Extremely Fine, a rare example of this issue and especially desirable in unused condition, only five are recorded in the Priester census, we have offered only one since keeping computerized records (in used condition), with 2005 P.F. certificate, unlisted in Scott as unused, Scott Retail as used
1918, ($12.00) Ty. A Surcharge on $3.00 Orange on Blue, 1hhd., No. REA111, Beer (REA146; Priester 168A). Priester Type 163 surcharge, large margins to in at left, large "R B Co., 8.13" perforated cancel, some staining on back from barrel just shows thru at top and bottom, small repaired tack hole at bottom left, otherwise Fine, scarce, only nine are recorded in the Priester census, with 2005 P.F. certificate
1918, ($60.00) Ty. A Surcharge on ($30.00) Black on Blue, 10bbl., Ty. C Surcharge, No. 130c, Center Cutout Only, Beer (REA150; Priester 180A). Priester Type 163 surcharge, showing most of denomination, perforated cancel, fresh and Very Fine, only four are recorded in the Priester census, according the the Priester book these were used to pay tax on beer in vats drawn off for bottling, the center portion was punched out by the revenue collector and the brewer received the center portion as a receipt, the government retained the rest of the stamp and presumably destroyed them, with 2003 P.F. certificate
1918, ($60.00) Ty. C Surcharge on $25.00 Black on Blue, 10bbl., Beer (REA150a; Priester 180aA). Priester Type 169, entire stamp, unused (no gum), three wide margins, just in at left, two light creases, small staple holes at topFINE APPEARANCE. A RARE EXAMPLE OF THE ENTIRE STAMP OF THE 1918 PROVISIONAL ISSUE.
Only five are recorded in Priester. Scott Retail as used.
1918, ($150.00) Ty. C Surcharge on $37.50 Black on Blue, 25bbl., Beer (REA151a; Priester 181aA). Priester Type 169, entire stamp, unused (no gum), large margins to full incl. sheet margin at top, small staple holes, small translucencyVERY FINE. AN EXTREMELY RARE EXAMPLE OF THE $150 25-BARREL 1918 PROVISIONAL ISSUE. ONLY THREE ENTIRE STAMPS ARE RECORDED IN THE PRIESTER CENSUS.
As another indication of rarity, none was offered in our 2006 sale of the Tolman collection, and this is the first we have offered since keeping computerized records.
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