Civil War-era Documents

Almost all document were subject to the Civil War-era revenue stamps. Some are common, others rare--a few document rates have no known examples. The original act (July 1, 1862) which went into effect October1, 1862, required documents rates to be matched to specific stamps. This was repealed on December 25, 1862. Thus, the period to Dec. 25 is called the obligatory matching use (a term coined by Micheal Mahler). Documents from this period are quite rare. Michael Mahler also coined the term early matching uses (EMUs) for the period to the middle of 1863 when the stamp matched the document type and established a collecting area--EMUs for all documentary rates.

Bank Check - Obligatory Matching Use

November 1862 Cyrus McCormick check, obligatory matching use, McCormick reaper vignette, 2¢ orange Bank Check stamp

Express - Early Matching Use

Adams Express Co. early matching use, railroad vignette, 2¢ blue Express stamp. As today, express companies were alternitives to the Post Office for freight and other items. Express was taxed only for a short period; thus, these are rare items.

Sight Draft (Inland Exchange Rate)

$10 time draft used by the Delaware Mine and used as scrip (essentually serving as paper money), signed by Sam Hill (reputed to have the foulest mouth in the mining industry), with 5¢ Inland Exchange stamp (taxed at the Inland Exchange rare of 5¢ (under $100).

Foreign Exchange - Incoming

1867 First of Exchange, Manuel Marquez, Nuevitas, Cuba, drawn on Danford Knowlton & Co., New York, $2,000; taxed at the Inland Exchange rate of 5¢ per $100; stamped on acceptance with $1 Lease stamp, Danford Knowland handstamp.This is an "incoming" foreign exchange, which is taxed at the Inland Exchange rate.

Double Tax - State & Federal

Federal/state (California) tax for 1867 Bill of Exchange "Duplicate / In Gold Coin" 2¢ Internal Revenue (taxes at the Bank Check rate) and 30¢ California state revenue with blue oval Bank of California handstamps.

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