1898 Revenues: Death and Taxes

Tuesday, April 18, 2023

Death and Taxes

Happy April 18! Celebrate this special day with three 1898 death and taxes combinations: taxes paid by an embalming fluid company, a casket company, and on a transfer deed for a cemetery plot. Also included, a special added bonus from James D. Gill, the Collector of Internal Revenue in 1898, clarifying just what sort of death certificates require a tax stamp.

DURFEE EMBALMING FLUID CO.

NOV

1898

Crate that once held Durfee Embalming Fluid

NATIONAL

JUL 8 1899

CASKET CO.

National Casket Company Factory, Oneida, New York

APR 28 1899

The Evergreen Cemetery

ELIZABETH, N. J.

The Red Badge of Courage novelist Stephen Crane is buried near Evergreen Cemetery's main gate.

Still in use in 2023.

Deed for cemetary plot at the Evergreen Cemetery:

From The Boston Medical and Surgical Journal, November 3, 1898, now the New England Journal of Medicine. Apparently, official death certificates for use of the state did not require tax stamps. Those for personal use did require a stamp:

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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.