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Sale 1149 — The Grant Inman Collection, Part 4: Proprietary and Other Revenue Issues

Sale Date — Tuesday, 28 February, 2017

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Category — 1898 Spanish-American War Provisional Surcharges

Lot
Symbol
Photo/Description
Cat./Est. Value
Realized
201
 
Sale Number 1149, Lot Number 201, 1898 Spanish-American War Provisional Surcharges8c Violet Brown, "I.R." Overprint (R156), 8c Violet Brown, "I.R." Overprint (R156)8c Violet Brown, "I.R." Overprint (R156). Choice centering with wide and balanced margins, deep rich color, neat M.M. L.I.C. 7/12/98" manuscript cancellation (Michigan Mutual Life Insurance Co.)

VERY FINE AND CHOICE EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. THIS IS ONE OF THE FINEST WE HAVE ENCOUNTERED.

To meet the increased demands for 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, a handstamped overprint was applied to small quantities of 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 2008 P.F. certificate

5,500
Future Sale
202
 
Sale Number 1149, Lot Number 202, 1898 Spanish-American War Provisional Surcharges10c Dark Green, "I.R." Overprint (R157), 10c Dark Green, "I.R." Overprint (R157)10c Dark Green, "I.R." Overprint (R157). Clear overprint, choice centering with wide margins, deep rich color, neat purple handstamp cancel (Michigan Mutual Life Insurance) and manuscript date ("7/22")

EXTREMELY FINE GEM. A BEAUTIFUL EXAMPLE OF THE 10-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 2000 P.F. certificate

4,250
Future Sale
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203
 
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
Future Sale
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204
 
Sale Number 1149, Lot Number 204, 1898 Spanish-American War Provisional Surcharges1c Dark Yellow Green, Chapman Overprint (R158A), 1c Dark Yellow Green, Chapman Overprint (R158A)1c Dark Yellow Green, Chapman Overprint (R158A). Bright color, neat "Jul. 13, 1898" handstamp cancel leaves overprint clearly visible

VERY FINE. A RARE SOUND EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY 20 COPIES ARE RECORDED, MOST OF WHICH ARE FAULTY.

According to the Scott Catalogue, the 1c Trans-Mississippi was overprinted by the Purvis Printing Company with federal government approval. They were ordered by L. H. Chapman of the Chapman Steamboat Line, which operated freight-carrying steamboats along the Erie Canal. Only 250 stamps were produced; additionally, 250 were printed reading "I.R./P.I.D. & Son", for P.I. Daprix & Son, which served different ports along the same waterway.

In his privately published census, Larry Lyons records fourteen used and one unused copies of Scott R158A. Our records contain three additional used and two additional unused, for a total of 20. Almost all have faults, ranging from thin spots to repairs.

With 2003 P.F. certificate

12,500
Future Sale
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205
ng
Sale Number 1149, Lot Number 205, 1898 Spanish-American War Provisional Surcharges1c Dark Yellow Green, "I.R./P.I.D. & Son" Daprix Overprint (R158B), 1c Dark Yellow Green, "I.R./P.I.D. & Son" Daprix Overprint (R158B)1c Dark Yellow Green, "I.R./P.I.D. & Son" Daprix Overprint (R158B). Unused (no gum), deep rich color, detailed impression, clear overprint, accompanying certificate notes "repaired" which includes a long sealed tear, the quality of the restoration work is quite remarkable

VERY FINE APPEARANCE. ONE OF FOUR RECORDED EXAMPLES OF THE ONE-CENT TRANS-MISSISSIPPI ISSUE WITH THE "I.R./P.I.D. & SON" PROVISIONAL OVERPRINT. ONLY THREE OF THE FOUR ARE UNUSED, AND THIS HAS THE BEST CENTERING. ONE OF THE GREATEST RARITIES OF REVENUE COLLECTING.

According to the Scott Catalogue, the 1c Trans-Mississippi was overprinted in 1898 with federal approval by Purvis Printing Co. Two different overprints were applied (250 of each): one with "L.H.C." at bottom for use on the Chapman Steamboat Line (see previous lot), and "P.I.D. & Son" for use by P. I. Daprix & Son. Both companies carried freight on the Erie Canal. Daprix's line ran between Utica and Rome.

Only four examples are recorded, as follows: 1) small part original gum, faults, ex Lyons, Ballman and "Scarsdale" (Siegel Sale 1015, lot 100, realized $16,500 hammer); 2) unused (no gum), repaired tear at right, small thin spot and few light creases, ex Whitpain (Siegel Sale 977 lot 877, realized $15,500 hammer); 3) well-centered, repaired, the example offered here, ex Joyce; and 4) affixed to page of Erie Canal steamboat receipt book next to July 16, 1898 entry, "tied" by light horizontal crease and "(P.) I. Daprix" in pencil, ex Tolman and Bailar (Siegel Sale 1105, lot 2640, realized $16,500 hammer).

With 2001 P.F. certificate.

30,000
Future Sale
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