1898 Revenues: Samuel Simpson & Company

Tuesday, July 9, 2013

Samuel Simpson & Company

SAMUEL SIMPSON & CO.

AUG

1899

PHILADELPHIA.

David Thompson scan & hightlight

There is little history available to me on Mr. Simpson and his company, save for the report of a legal case between owners of the firm Samuel Simpson & Company in the 1901 Pennsylvania State Reports.

Samuel Simpson & Company was reported to be in the business of importing and selling goat skins and other merchandise at 429 North Third Street in Philadelphia.

Due to legal issues in a firm in which a J. Harry Lyons was involved, he could not become a partner in a new firm. Samuel Simpson & Company was established when the mother of J. Harry Lyons, Elizabeth J. Lyons, established a firm with Mr. Samuel Simpson in which J. Harry Lyons would be employed with a salary.

The firm Samuel Simpson & Company would be reasonably successful, but with the end of the partnership in March 1899, Mr. Simpson treated Mr. Lyons as his true partner and refused to open the books of the firm to Elizabeth Lyons. Hence the court case ensued.

By the date of this cancel in August 1899 it is clear that some aspects of the firms operation were still underway after March 1899.

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Unusual Ink on the 1898 Series Dollar Values

THESE STAMPS ARE BOTH SCOTT R191! From fugitive ink to color changelings with unknown origins. These are both copies of R191. Can only exposure to light produce the color changes you see in stamp on the right? Or possibly a soak in bleach or other chemical? I doubt it. These stamps have so many examples of changelings that there must be something else happening. The ink used on this dark green series of stamps was different than that known on any other BEP printed stamps, never mind the varnish square. It is likely the BEP was experimenting with ink on this issue. Inks are discussed further if you click on the stamps.

Collecting Cancels

Welcome to 1898 Revenues, a website that features the stamps used to pay the Spanish-American war taxes imposed by the US Government starting in July, 1898. But while this site features those stamps in general, a focus is on their cancels, and on the firms that applied them. Unlike US postage stamps, which were canceled by the US Post Office and now Postal Service, revenue stamps were ordered to be canceled by their users in such a way that the identity of the user and the date was included in the cancel. This makes the collecting possibilities nearly endless, so that a single variety of stamp, for example, the 2 cent battleship stamp intended to pay documentary taxes, had potentially millions of different users, and therefore as many different cancels. Please browse the site and discover the collecting possibilities, made so much more accessible now through online sales. Cancels on these stamps have become much more interesting and accessible with the massive amounts of archival and historical data available on line. Rather than hours spent in libraries or with heavy volumes to identify cancels, search engines allow for cancel sleuthing at home.

Battleship Proprietary Printed Cancels: Updating the Joyce/Chappell Lists

In the 1950s, Morton Dean Joyce updated a list of printed cancels on the battleship proprietaries compiled by Clarence Chappell. Joyce's is a very long list consisting of more than one hundred companies and thousands of cancel dates. In the years since Joyce completed his list, many new cancel dates have been demonstrated to exist, and an update of the 1950s list is needed.

This site is attempting that update. Using the Joyce/Chappell lists and the former collection of Henry Tolman (ARA #25) as a base, a gradual effort will be made to post updated lists to the best of my knowledge, making a call for those that can contribute new dates and new images of those cancels.

Following in this column are quick links to excel files of these lists by company. Also are links to the posts that I have made on this blog regarding these companies and their cancels.