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Stamps (Philately)/U.S. Internal Revenue Tax Stamp


U.S. Revenue Tax Stamp
U.S. Revenue Tax Stamp  
We found 2 empty cases that contained whiskey with dates on the cases of 1913 & 1918. Also on each case is a United States Internal Revenue Tax stamp from the state of Kentucky. on the top left of the stamp reads "series of 1911" and on the top right it reads "Act of March 3 1897". it looks like Ceaser sitting on the top left of the stamp and the label reads "Distilled Spirits 3 Bottled Gallons". There are two signatures on one stamp and the other has one because the bottom right is torn off. The stamp measures 6.5 in. by 3.25 in. Any Value to these stamps?

  This is an interesting part of history, though typically isn't considered so much a "stamp" in the way that other stamps (like postage or documentary revenue) are "treated" by the collecting industry.

This type of "stamp" is known as a "warehouse bottled in bond".  They had to be more than 2 gallons, and less than 5, and allowed distilleries to store spirits in their warehouses, without having to pay the tax until the boxes shipped.  There was a big problem early on with getting people to pay the tax, so in 1897 the "Bottled in Bond Act" was put into place.  This is a stamp that complies with that act, and the 1911 series printing.  There were many variations of this, and this one seems to have been issued by the state of Kentucky (as I can find no other reference to a state for this particular issue, which also had a 1933 series).  Probably states were left to regulate it themselves, but these don't appear in any of the stamp (State revenue) or Specialized Catalog.  I have handled/sold many of these (or similar) types.  The value, if it were in good shape (which this one is not, with the large chunk missing out of it) is around $15 - $20. The staple holes wouldn't be a big impact, but the missing piece is not great for it.  You may get $5-$10 from a specialty collector.

They are not overly rare, because distilled spirits were (and still are) very popular, especially Kentucky whiskies, which around that era had a good 2000+ distilleries (in Kentucky alone).
Hope this helps.

Stamps (Philately)

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Scott Payton


My expertise is in US, but I have a lot of exposure to worldwide, and with wide reference material, I will do what I can to answer questions about global stamps. In US I have extensive experience in all aspects (does include Administrative overprints for Cuba, China, Puerto Rico etc.). Also, Hawaii general issue and Revenue (pre-statehood). Of course still building knowledge but have been collecting since 1980. Air Mail is a favorite area, but not a limitation. Two specialty areas are Large Banknote issues, and Washington/Franklin identification. Strong experience in Carrier & Locals, Private Die (Also known as M&M for "Match & Medicine" but also includes some playing card and perfume stamp issues.) Recently have been building more back-of-book experience, especially around Official, Newspaper, Revenue and tax editions. Some covers, and cancellations, but not my strong suit. Another area I'm recently diving into. What I can't do: Anything non-US, as it's just not an area I focus on.


30+ years of learning the hard way. A lot of passion for collecting and dealing (as I do both). I don't consider it a hobby... I consider it a serious pursuit that I'm able to do in the hours I'm not occupied by annoying things like sleep. I work closely with some of the global leaders in the expertizing and identification field. Have co-authored several papers (with Mr. William Weiss Jr.) related to identification, as well as tool set to help with quickly identifying the more challenging areas of Washington Franklin. Strong experience in paper types and coil validation.

Member of APS #222356.

1870 - 1879 Large Banknote Issues - Easy Identification (co-authored with William Weiss Jr). Washington-Franklin - Easy Identification (co-authored with William Weiss Jr.) Detecting Fakes, Alterations and Counterfeits (APS Summer Session Expertizing Session materials with William Weiss Jr.)

Thousands and thousands of hours of pouring over hundreds of collections. 30+ years as a collector-to-dealer, avid student of philatelic study. Pre-1900 variation is fascinating, and it seems even after all these years, that I make some discovery every time I look at a new example. APS Summer Session - Fundamentals of Expertizing 2014

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