One Cent Documentary Railroad Cancels

Chicago, Burlington and Quincy RR printed cancel.

The 1898 tax act designated multiple taxes requiring stamps. The following documentary transactions were taxed at a rate of one cent: bills of lading, manifests, or other memorandum of shipment for goods shipped by railroad, steamboat company, carrier, express company, or corporation. All of these stamps were likely used by the railroads to cover one of these tax liabilities.

Michigan Central RR handstamp cancel.

Pennsylvania Railroad manuscript cancel with partially handstamped date.