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Thursday, January 30, 2025
Industrial Company Cancels: Acme White Lead & Color Works
Tuesday, January 28, 2025
Industrial Company Cancels: Morgan Engineering
Sunday, January 26, 2025
Scott Unlisted 1 1/4 Cent Proprietary Vertically Imperforate Between
Acquired in the Robert Siegel 2007 Henry Tolman auction, the RB25 horizontal pair below was not singled out for individual sale; it was part of a larger lot, hinged to a page in a lot of several other proprietary imperforate pairs and blocks. The pair is homely, with a crease, a pinhole, and a major centering problem. But it might be unique. Tolman included it in his collection because there is no rouletting between the stamps. There is rouletting all around, creating an imperforate, or "imroulette"-between condition that is somewhat rare among the battlship imperf examples.
Saturday, January 25, 2025
R154 Bisects and the Certification Process
The two document fragments below with R154 bisects were included in the recent American Revenuer article arguing for the inclusion of an R163 bisect in the Scott Catalog. As with the R163 bisect document fragments, the examples below demonstrate a legitimate and timely use for bisects when insurance companies, requiring half cent stamps to comply with the 1898 tax law, did not all have access to the half cent battleship stamps.
The Travelers Insurance Company agents H. D. Eichelberger & Company applied the R154 bisects to a Travelers accident policy, and then canceled the stamps in manuscript with "HDE&Co", plus a date. Note that the first fragment is tied by the manuscript cancel, the second fragment's pen cancel does not show up on the background paper, though it is consistent across the stamps.
The experts at the PF seem to have used a single criterion to judge the first bisect as genuine: the presence of the cancel tying the stamp to the document; while using the absence of a tying cancel on the second fragment to justify thet lack of an opinion. I guess I need to respect the decision, but the PF ignores multiple layers of evidence The arguments that the second fragment is legitimate are multiple:
- The stamps are applied to a fragment consistent with an accident insurance policy;
- The person that applied the cancel to the first bisect that was judged genuine is the same person that applied the cancel to the second (perhaps a forensic handwriting expert must provide an opinion?);
- The bisect example was provided to the PF within the context of three other "genuine" bisects (two were R163s) according the the PF; the backing fragment is consistent across all of the examples
Experienced collectors know better. For posterity, the R154 bisect above canceled with the R155 is a genuine bisect and is a scarce collectible.
Thursday, January 23, 2025
The American Revenuer, 4th Quarter 2024: Listing an R163 Bisect in the Scott Catalog
by John Langlois and Frank Sente
Background
Starting in 2017, the Scott US Specialized Catalog began a new listing under the number R154, the provisionally I. R. overprinted one cent Scott 279 postage stamp; the bisect is assigned Scott Number R154d. Len McMaster and Frank Sente soon published an article on the bisect in the 2017 fourth quarter edition of The American Revenuer, illustrating three different examples of R154d, including two on full documents: a travel accident policy and a plate glass insurance policy, in addition to an insurance document fragment. The conclusion called for collectors to share usage examples of bisected provisionals and battleships, and included a reference to Joseph Einstein’s 1986 TAR report of two one cent battleship bisects on document fragments. This article provides examples of both, including R154d with manuscript cancels produced by the same H. D. Eichelberger & Company that produced hand stamped tied battleship bisects.
The Half Cent Battleship Stamps: To enable insurance customers and businesses to not overpay on odd-dollar premiums, the BEP belatedly produced half cent battleship stamps, making an orange version (Scott R161) available by July 11, 1898 according to the Boston Revenue Book, changing the color to gray (Scott R162) “very soon” after the debut of orange. So the half cent documentary stamps were available approximately two and a half weeks after the one and two cent battleships. Data regarding the distribution of the half cent stamps is unavailable, but it is likely that availability of the half cent stamps was uneven early in the tax period in 1898, especially in July and August.
Origin and Description of the R163 Bisect Examples
The Eichelberger Bisects: In 2023, a small, nondescript and handmade stamp album was posted for auction on Ebay. The album consisted entirely of 1898 series documentary revenue stamps, all used and canceled by the Travelers Insurance Company or their agents. Among the pages of stamps were the cancels of the insurance agent H. D. Eichelberger & Company of Richmond, Virginia. Most of their cancels were on stamps off-document on several values of the battleship documentary series. But there were eight examples of document fragments, all on pink paper, with enough of the language on the documents remaining to indicate they were once accident insurance contracts or policies.
Two of the fragments included vertical bisects of R154, manuscript canceled in September, 1898, and six fragments included vertical bisects of the one cent battleship, R163, handstamp and manuscript canceled in August, 1898, tying them to the document fragments. The six R163 bisects include a complete R163 plus R163 bisect for a 1 1/2 cent tax payment, two examples of R164 plus a R163 bisect for a 2 1/2 cent tax payment, two R164 plus whole R163 plus R162 bisect for a 3 1/2 cent tax payment, and one example of two R164s plus a R163 bisect for a 4 1/2 cent tax payment. The Eichelberger bisects are in the collection of John Langlois.
The Northern Assurance Company Bisects: Also in 2023, and listed by a completely different seller, several examples of Northern Assurance Company bisects were listed on Ebay. All appear to be solo uses, for premiums that were for one dollar or less. At least five of these were sold, and three original copies are available to the authors for inspection. ARA members Dan Harding and David Thompson own the examples shown in this article.
The D. Redfield & Son Bisect: The D. Redfield bisect was sold in 2012 in a Robert Siegel auction and is in the collection of Frank Sente.
Listing the One Cent Battleship Bisect
As Len McMaster and Frank Sente argued in 2017, insurance companies and agents were required to comply with the new war revenue law but were sometimes without half cent stamps, especially early in the tax period. One option enabling agents to comply was to bisect the current one cent documentary stamps, including the overprinted R154, the now listed R154d. Based on the examples provided, there is clear evidence that agents did the same with R163, the one cent battleship. Time for the Scott US Specialized Catalog to provide a listing for this bisect, perhaps Scott R163c?
References:
Einstein, Joseph S. 1986. R163 Bisect--Rarity or Just Uncommon? The American Revenuer, Vol. 40 No. 10 (November-December), p.201.
McMaster, Len and Frank Sente. 2017. Bisected “I.R.” Provisional Overprints. The American Revenuer, Vol. 70, No. 4 (Fourth Quarter), pp. 115-116.
Toppan, George L., Hiram E. Deats and Alexander Holland. An Historical Reference List of the Revenue Stamps of the United States, aka “The Boston Revenue Book”, The Boston Philatelic Society, 1899.
Advertisement sources:
H. D. Eichelberger advertisement is from the Virginia Federation of Labor Directory, 1897
D. Redfield & Son advertisement is from the Daily Ardmoreite, August 8, 1899
Northern Assurance Company advertisement is from The Weekly Underwriter, April 28, 1906
Tuesday, January 21, 2025
Cotton Broker Cancels: Price, McCormick & Company Futures Contract
Sunday, January 19, 2025
Cotton Broker Cancels: Forwood & O'Neill of Paris, Texas
Saturday, January 18, 2025
Cotton Broker Cancels: Henry Hentz & Company
Thursday, January 16, 2025
Cotton Broker Cancels: Cox and Callender of New York
Tuesday, January 14, 2025
Cotton Broker Cancels: Baily & Montgomery of New York
Sunday, January 12, 2025
Cotton Broker Cancels: S. Munn, Son & Company of New York
Saturday, January 11, 2025
Cotton Broker Cancels: Louis De Gumoens & Son of New York
Thursday, January 9, 2025
Cotton Broker Cancels: W. A. Short of Helena, Arkansas