Sale 1304 — The Brian M. Bleckwenn Collection of United States First Issue Revenues
Sale Date — Tuesday-Wednesday, 12-13 December, 2023
Category — First Issue on Documents
2c Orange I Die, "Bank Check" and "U.S. Inter. Rev." as Ty. R2 Designs for 1862-72 Adhesives (RN-I1-RN-I2). Two of each issue, including RN-I1 on 1867 checks from Glendinning & Davis and the Lehigh Zinc Company and RN-I2 on check of the Bank of North America and partly printed receipt from Wright Brothers & Co., most with reinforced cut cancels, Very Fine and scarce group
5c Agreement, Red, Perforated (R23c). Tied by blue "Lake Shore Ry Gen. Ticket Office Jan 31 1871" double-oval datestamp on commutation ticket good for 40 rides between Buffalo and Angola N.Y. (a distance of about 20 miles), stamp and ticket small faults, still a Fine and unusual use, most railroad cancellations were used on documents such as checks and mortgages but very few were used on an actual railroad ticket, based on the multitude of handstamps the owner evidently got his money's worth
5c Certificate, Red, Perforated (R24c). Used with manuscript cancel on 1869 pawn ticket for a Chesterfield coat, ticket with light creases and wear, still Very Fine and rare, the amount of the loan was $7.05 comprised of $7.00 for the coat itself plus the 5c tax on agreements, very few of this type of document have survived
5c Certificate, Red, Perforated (R24c). Tied by blue company cancel to 1870 season pass for the New Jersey Steamboat Company's People's Line, Very Fine and unusual use, the People's Line ran between New York City and Albany
$1.00 Power of Attorney, Red, Perforated (R75c). Cancelled by Mar. 4, 1865 double-circle datestamp on Montreal Ocean Steamship Co. passage ticket in green with ship vignette, dated at Portland Me., fold, Very Fine, extremely rare passage ticket for the Allan Line, only 8 or 9 known
25c Certificate, Red, Perforated (R44c). Used with 5c Certificate, Red, Perforated (R24c) and Alabama $1 Tax on Seals, Red, Perforated (D1) on large part revenue document from Mobile Ala., stamps tied by notary public embossed deal, Very Fine, owing to the limited use of this early Alabama documentary stamp this is the scarcest combination of First Issue Revenues and state revenue stamps
First Issue Revenues Used With State Revenue Stamps. Seven documents bearing both federal First Issue Revenues and state revenue stamps, including five from Nevada (two 2c, two 5c, and a 50c) and two from California (20c and 50c), mostly franked with 2c Bank Check or U.S.I.R. but note 50c Surety Bond part perforated used alongside Nevada 50c, generally Fine to Very Fine and scarce
1c Proprietary, Red, Perforated (R3c). Two singles with July 8, 1867 manuscript cancels on receipt headlined "El Territorio de NM" (New Mexico Territory), Very Fine, a rare and attractive territorial use as well as being a very rare example of a First Issue Revenue document written in Spanish, this simple receipt is illegally paid with 1c Proprietary stamps which must have been permitted owing to the scarcity of revenue stamps in New Mexico Territory
3c Proprietary, Green, Perforated (R18c). Used with 2c U.S.I.R., 5c Agreement, 5c Inland Exchange, and 10c Contract (R15c, R23c, R27c, and R33c) on Nov. 26, 1870 incoming foreign bill of exchange for $404.00 in U.S. gold coins, issued in Honolulu, Hawaii, by the master of the bark Elizabeth Swift and payable to Swift & Allen of New Bedford Mass., taxed at the 1864 rate of 5c per $100.00 for a total of 25c (including illegal use of 3c Proprietary), Very Fine, a rare and extremely attractive four-color franking on an incoming foreign bill of exchange from Hawaii, only about six such documents are recorded
30c Foreign Exchange, Lilac, Perforated (R51c). Single used alongside two 10c Inland Exchange, Blue, Perforated (R36c) on 1865 incoming foreign bill of exchange for $903.00 in U.S. gold coins, printed dateline "Honolulu, H.I." with manuscript May 1, 1865 date, payable in New Bedford Mass., horizontal creases through stamps, Very Fine, this document was taxed at a rate of 5c per $100.00 resulting in 50c in tax
10c First Issue Revenue, Blue, Perforated, Half Used as 5c on Document. Top half of bisected stamp tied across the cut by Apr. 12, 1870 datestamp on foreign bill of exchange, drawn in Liverpool, Nova Scotia for $25.00 in gold and payable in Boston Mass., 2c Nova Scotia Bill Stamp paying the proper Canadian tax, entered the United States via the banking house of Palmer & Johnson in Bangor Me., document light creases, Very Fine and rare bisected and dual nation usage
2c Internal Revenue, Orange, Perforated (R15c). Tied by Mar. 20, 1869 double-circle datestamp on foreign bill of exchange issued in Cincinnati O. for 100 francs and payable at Strasbourg, France, when presented for payment in Strasbourg a France 5 centimes fiscal was attached to reverse and cancelled, bill with creases that impact French stamp, still Very Fine appearance and scarce dual nation use
40c Inland Exchange, Brown, Perforated (R53c). Used alongside 10c Foreign Exchange, Blue, Perforated (R35c) on foreign bill of exchange for 500 pounds sterling (equivalent to $2,420.00), dated Nov. 3, 1864, each stamp with neat "R.&J. Makin" shield handstamp, presented for payment in London where it was taxed and a United Kingdom 5sh Foreign Bill stamp was applied to the reverse, light creases affect stamps, Very Fine and desirable dual nation use
2c Bank Check, Orange, Perforated (R6c). Torn corner, used on May 13, 1867 foreign bill of exchange for 50 rigasbank thalers executed in New York City and payable in Copenhagen, Denmark 1 skilling fiscal pays the Danish tax, Fine and scarce dual nation usage
Balance of First Issue Revenues on Documents. Several hundred documents bearing First Issue Revenues, the majority are bank checks or promissory notes but plenty of more interesting uses throughout, we note (in no particular order) a foreign bill of exchange with Great Britain 6d fiscal, unfolded packaging for a "Rat, Roach, and Bug Exterminator", telegraph and express forms, marriage certificates, 1868 Cuban foreign bill of exchange, and much more, generally Fine to Very Fine, a treasure trove for the fiscal historian, close inspection necessary as this collection was built up over the course of decades