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Stamps (Philately)/contract revenue stamps


10 ct stamp
10 ct stamp  

25 ct stamp
25 ct stamp  
we have a ledger donated to our museum with a number of these and 25 cts ones also the cancellation date on the 25ct one is13 Feb 1863 what can you tell us about them thank you


They are revenue stamps.  The US Congress passed the Revenue Act of 1861 to help Lincoln pay for the Civil War effort.  Revenue stamps were first issued in 1862, and were applied to various documents, bills of sale, bank checks, etc. to show that the federal tax was paid.  The revenue agent would affix the stamp, and then cancel the stamp using various methods, such as stamping it in ink with a dated rubber handstamp.  The original idea was to create a variety of stamps to pay the tax for specific purposes, in your case for a contract and certificate of title.

These so called "first issue" revenue stamps were used between 1862 and 1871.  The two stamp in your photos, the 10c contract and 25c certificate, are designated Scott numbers R34c and R44c respectively, and are somewhat common.  The Scott Catalog values fault-free, eye-appealing examples of R34c and R44c at 50 cents apiece.

-Mark Leon

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Stamps (Philately)

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Mark Leon


I am a collector of United States postage stamps, and also a stamp dealer. I`m a member of the American Philatelic Society (APS). My principle area of interest and expertise is in United States Stamps.


I've been selling stamps on the internet since early 1996. I maintain a stamp web page that concentrates on mint US stamps issued generally between 1890 and 2009. I'm an active seller on since 1996, under the user id "mleon". You can find my web page at

I have a Bachelor of Science degree in computer science from the University of Nevada at Las Vegas, 1984.

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