Robert A. Siegel Auction Galleries, Inc. Sale

UNITED STATES REVENUES continued...

**I.R. Overprints:**
Lot	Sym.	Lot Description	Est/Cat	Realized
1622		10c Dark Green, "I.R." Overprint (R157). The unique block of six, clear overprints, pretty shade, neat 8/3/99 manuscript cancellations with each stamp also signed, bottom row light horizontal crease, few perf separations sensibly reinforced OTHERWISE FINE. THIS IS THE UNIQUE BLOCK OF THE 10-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. AN OUTSTANDING RARITY. To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898 Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect. A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. This is the only recorded block of the 10-cent value. Ex Joyce. With 1991 P.F. certificate. Listed but unpriced as a block in Scott. Scott Retail as six singles (Image)	24,000.00	10,500.00
1623		1c Dark Yellow Green, Chapman Overprint (R158A). Fresh color, neat July 8, 1898 handstamp cancellation leaves overprint completely clear VERY FINE. AN EXCEEDINGLY RARE SOUND EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY FOURTEEN COPIES ARE RECORDED. In his privately published census, Larry Lyons records fourteen copies of Scott R158A. Of these, one is on document and ten are faulty. This leaves only three sound copies off document available to collectors. According to Scott catalogue, the 1c Trans-Mississippi was overprinted by the Purvis Printing Company with federal government approval. They were ordered by L. H. Chapman of the Chapman Steamboat Line, which operated freight-carrying steamboats along the Erie Canal. Only 250 stamps were produced, additionally, 250 were printed reading "I.R./P.I.D. & Son", for P.I. Daprix & Son, which served different ports along the same waterway. With 1991 P.F. certificate. Ex Joyce (Image)	7,750.00	15,500.00

I.R. Overprints:

Lot

Sym.

Lot Description

Est/Cat

Realized

1622

10c Dark Green, "I.R." Overprint (R157). The unique block of six, clear overprints, pretty shade, neat 8/3/99 manuscript cancellations with each stamp also signed, bottom row light horizontal crease, few perf separations sensibly reinforced

OTHERWISE FINE. THIS IS THE UNIQUE BLOCK OF THE 10-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. AN OUTSTANDING RARITY.

To meet the increased demands for federal revenue during the Spanish-American War, on June 13, 1898 Congress approved the War Revenue Law of 1898. The law was to become effective on July 1, 1898, leaving only seventeen days before the new stamps were needed. The Bureau of Engraving and Printing had already started work on the dies, rolls and plates in anticipation of its passage, but they were still unable to issue stamps when the law went into effect.

A large quantity of 1c and 2c stamps were printed with an "I.R." overprint (Scott R153, R154, R155 and R155A). Additionally, small quantities were produced in the 8c, 10c and 15c denominations. These issues mark the first time that the United States had to resort to surcharging. This is the only recorded block of the 10-cent value.

Ex Joyce. With 1991 P.F. certificate. Listed but unpriced as a block in Scott. Scott Retail as six singles (Image)

24,000.00

10,500.00

1623

1c Dark Yellow Green, Chapman Overprint (R158A). Fresh color, neat July 8, 1898 handstamp cancellation leaves overprint completely clear

VERY FINE. AN EXCEEDINGLY RARE SOUND EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY FOURTEEN COPIES ARE RECORDED.

In his privately published census, Larry Lyons records fourteen copies of Scott R158A. Of these, one is on document and ten are faulty. This leaves only three sound copies off document available to collectors.

According to Scott catalogue, the 1c Trans-Mississippi was overprinted by the Purvis Printing Company with federal government approval. They were ordered by L. H. Chapman of the Chapman Steamboat Line, which operated freight-carrying steamboats along the Erie Canal. Only 250 stamps were produced, additionally, 250 were printed reading "I.R./P.I.D. & Son", for P.I. Daprix & Son, which served different ports along the same waterway.

With 1991 P.F. certificate. Ex Joyce (Image)

7,750.00

15,500.00