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Sale 1197 — United States Stamps

Sale Date — Thursday-Friday, 14-15 March, 2019

Category — Revenues: Silver Tax

Lot
Symbol
Photo/Description
Cat./Est. Value
Realized
2227
 
Sale Number 1197, Lot Number 2227, Revenues: Silver Tax 3c, 10c, 80c Rose Pink, Silver Tax (RG29, RG31, RG32), 3c, 10c, 80c Rose Pink, Silver Tax (RG29, RG31, RG32)3c, 10c, 80c Rose Pink, Silver Tax (RG29, RG31, RG32). The 10c s.e. at right, tied by strikes of purple "Office of the Collector of Internal Revenue, 2nd District, N.Y., Received Jul. 21, 1939" oval handstamp on piece, the back of piece is part-printed form which has the words "silver bullion transferred", the 3c and 80c with creases

VERY FINE. THE CELEBRATED AND UNIQUE PIECE OF A SILVER TAX TRANSFER FORM BEARING THE 3-CENT, 10-CENT AND 80-CENT 1939 SILVER TAX STAMPS. THIS DOCUMENT VALIDATES THE USE OF THIS MYSTERIOUS ISSUE, AND IT IS ONE OF THE MOST IMPORTANT REVENUE ITEMS EXTANT. THE 3-CENT IS THE ONLY REPORTED EXAMPLE, THE 10-CENT IS ONE OF TWO RECORDED AND THE 80-CENT IS ONE OF THREE RECORDED.

Very little is known about the 1939 Silver Tax issue, which is the most primitive of the overprints used before dedicated Silver Tax stamps were issued in 1941. This remarkable piece of a silver tax transfer document proves the legitimate status of this issue and how they were used.

The other recorded 10c is offered as lot 2228 in this sale, and originally formed a pair with the example on piece offered here. The 80c stamp offered as lot 2229 in this sale originally formed a pair with the example on piece offered here. The whereabouts of the third recorded example of the 80c is not known to us.

Ex Joyce and Sohn. With 1992 P.S.E. certificate. Scott Retail as singles with no premium for the piece of document

90,000
29,000
2228
 
Sale Number 1197, Lot Number 2228, Revenues: Silver Tax 10c Rose Pink, Silver Tax (RG31), 10c Rose Pink, Silver Tax (RG31)10c Rose Pink, Silver Tax (RG31). S.e. at right, radiant color, light strike of purple handstamp cancel

VERY FINE. ONE OF ONLY TWO RECORDED EXAMPLES OF THE 1939 10-CENT SILVER TAX ISSUE, SCOTT RG31. A PHENOMENAL RARITY.

The only other example of this issue is on the piece of document offered in lot 2227 of this sale. That example is also s.e. at right and originally formed a pair with the stamp offered here.

With 1984 and 2003 P.F. certificates

30,000
4,000
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2229
 
Sale Number 1197, Lot Number 2229, Revenues: Silver Tax 80c Rose Pink, Silver Tax (RG32), 80c Rose Pink, Silver Tax (RG32)80c Rose Pink, Silver Tax (RG32). Radiant color, unobtrusive purple oval handstamp cancel, centered to top left but with perfs well clear of design

FRESH AND FINE. ONE OF ONLY THREE RECORDED EXAMPLES OF THE 1939 80-CENT SILVER TAX ISSUE, SCOTT RG32. A REMARKABLE REVENUE RARITY.

One of the other recorded examples of this issue is on the remarkable piece of document offered in lot 2227 of this sale, and originally formed a pair with the stamp offered here. The whereabouts of the third recorded example is not known to us.

With 1974 and 2003 P.F. certificates

30,000
11,000
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2230
 
Sale Number 1197, Lot Number 2230, Revenues: Silver Tax $3.00 Violet, Silver Tax (RG35), $3.00 Violet, Silver Tax (RG35)$3.00 Violet, Silver Tax (RG35). With typewritten "SILVER TAX" overprint, s.e. at top, manuscript "3/6/35" and initialled

FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE 1935 $3.00 WITH TYPEWRITTEN OVERPRINT. ONE OF THE GREATEST OF THE REVENUE RARITIES.

Ex Joyce. With 2009 P.F. certificate

25,000
6,250
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2231
 
Sale Number 1197, Lot Number 2231, Revenues: Silver Tax $5.00 Dark Blue, Silver Tax (RG36), $5.00 Dark Blue, Silver Tax (RG36)$5.00 Dark Blue, Silver Tax (RG36). With "SILVER TAX" in two lines with letters slightly overlapping, s.e. at top, manuscript 5/1/35" and initialled "C B B", trivial paper indent caused by impression of letter "I"

VERY FINE. THIS IS THE ONLY RECORDED EXAMPLE OF THE 1945 $5.00 SILVER TAX ISSUE, SCOTT RG36. ONE OF THE GREATEST SILVER TAX RARITIES.

These provisional issues have an interesting history. Starting in 1959 and as recently as 2000, Scott Catalogue listed two denominations -- $3.00 and $5.00 -- with the overprint in black. Beginning with the 2001 Scott Catalogue, a $2.00 denomination was added to the catalogue (RG34) and the wording was changed to note the $5.00 overprint is in red. However, the $5.00 is known with both red and black overprint -- they were both offered in the Joyce sale and each is unique. The one in red is dated 5/3/34, and this one in black is 5/1/35, which is closer in date to the $3.00 (3/6/35). Scott Catalogue needs to be re-amended to reflect both colors -- the example offered here must be the original 1959 listing copy.

Ex Joyce, Wampler and Lyons. With 1998 P.S.E. and P.F. certificates as RG36

25,000
8,500
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2232
og
Sale Number 1197, Lot Number 2232, Revenues: Silver Tax $20.00 Gray, "Series 1942" Ovpt., Silver Tax (RG101), $20.00 Gray, "Series 1942" Ovpt., Silver Tax (RG101)$20.00 Gray, "Series 1942" Ovpt., Silver Tax (RG101). Barely hinged, crisp impression, small natural inclusion at top right, Extremely Fine, with 2017 P.S.E. certificate (OGph, XF 90; unpriced in SMQ)

1,250
900
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2233
og
Sale Number 1197, Lot Number 2233, Revenues: Silver Tax $60.00 Gray, "Series 1942" Ovpt., Silver Tax (RG104), $60.00 Gray, "Series 1942" Ovpt., Silver Tax (RG104)$60.00 Gray, "Series 1942" Ovpt., Silver Tax (RG104). Serial no. 814, without gum as issued, bright shade and crisp impression, well-balanced margins, tiny filled thin spot not mentioned on accompanying certificate

EXTREMELY FINE. APPEARANCE. THIS IS ONE OF ONLY TWO RECORDED UNUSED EXAMPLES OF THE $60.00 SERIES 1942 SILVER TAX ISSUE. A PHENOMENAL RARITY.

The Curtis Collection website and the census compiled by Revenue expert Eric Jackson list only two unused examples of this issue. The other, serial no. 791, is ex Cunliffe, Buford and "Wildhorse".

Ex Sohn. With 2005 P.F. certificate as sound

7,500
3,250
Back to Top
2234
 
Sale Number 1197, Lot Number 2234, Revenues: Silver Tax $500.00 Gray, "Series 1942" Ovpt., Silver Tax (RG106), $500.00 Gray, "Series 1942" Ovpt., Silver Tax (RG106)$500.00 Gray, "Series 1942" Ovpt., Silver Tax (RG106). Serial no. 782, detailed impression nicely complemented by purple 1945 handstamp cancel, well-balanced margins

EXTREMELY FINE. A BEAUTIFUL AND RARE EXAMPLE OF THE $500.00 SERIES 1942 SILVER TAX ISSUE. ONLY TWELVE ARE RECORDED AND IT IS NOT KNOWN IN UNUSED CONDITION.

Eric Jackson records only twelve examples of RG106. Approximately half are faulty or have staple holes.

Ex Cunliffe, Lyons and Floyd. With 2000 P.F. certificate

6,000
2,600
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