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Sale 1222 — The World Traveler Collection of U.S. Revenues

Sale Date — Friday, 29 May, 2020

Leave Absentee BidsLIVE INTERNET BIDDING
*A buyer’s premium of 18% of the winning bid will be added as part of the total purchase price on all lots in this sale. Buyers are responsible for applicable sales tax, customs duty and any other prescribed charges. By placing a bid you agree to the terms and conditions of sale.

Category — "I.R." Provisional Overprints (R156 thru R158A)

Lot
Symbol
Photo/Description
Cat./Est. Value
Realized
2057
 
Sale Number 1222, Lot Number 2057, "I.R." Provisional Overprints (R156 thru R158A)8c Violet Brown, "I.R." Overprint (R156), 8c Violet Brown, "I.R." Overprint (R156)8c Violet Brown, "I.R." Overprint (R156). Clear overprint, "M.M. L.I.C. 7/12/98" manuscript cancellation of the Michigan Mutual Life Insurance Co., deep color

FINE AND COMPLETELY SOUND EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

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 2020 P.F. certificate

5,250
Future Sale
2058
 
Sale Number 1222, Lot Number 2058, "I.R." Provisional Overprints (R156 thru R158A)10c Dark Green, "I.R." Overprint (R157), 10c Dark Green, "I.R." Overprint (R157)10c Dark Green, "I.R." Overprint (R157). Clear overprint, "M.M. L.I.C. 7/12/98" manuscript cancellation of the Michigan Mutual Life Insurance Co., fresh color in a deep shade

FINE AND COMPLETELY SOUND 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 2020 P.F. certificate

4,000
Future Sale
Back to Top
2059
 
Sale Number 1222, Lot Number 2059, "I.R." Provisional Overprints (R156 thru R158A)15c Dark Blue, "I.R." Overprint (R158), 15c Dark Blue, "I.R." Overprint (R158)15c Dark Blue, "I.R." Overprint (R158). Clear overprint, light manuscript cancel of the Michigan Mutual Life Insurance Co., deep proof-like color and impression, tiny thin speck at top left of little consequence

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 2020 P.F. certificate

6,250
Future Sale
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2060
 
Sale Number 1222, Lot Number 2060, "I.R." Provisional Overprints (R156 thru R158A)1c Dark Yellow Green, Chapman Overprint (R158A), 1c Dark Yellow Green, Chapman Overprint (R158A)1c Dark Yellow Green, Chapman Overprint (R158A). Intense color and impression, Jul. 22 1898 straightline cancel with date corrected in manuscript to "24", two small thin spots and two trivial creases

FRESH AND FINE APPEARING EXAMPLE OF THE RARE ONE-CENT CHAPMAN OVERPRINT. ONLY TWENTY COPIES ARE RECORDED IN TOTAL.

According to 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.

With 2008 P.S.E. certificate

12,500
Future Sale
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