Robert A. Siegel Auction Galleries, Inc. Sale

The Henry Tolman II Collection of United States Revenues - Part One continued...

**I.R. Overprints**
Lot	Sym.	Lot Description
3538		1c Green, I.R. Overprint, Half Used as -1/2c (R154 var).Two diagonal bisects, tied by matching July. 14, 1898 blue double-oval datestamps on separate New York Plate Glass Insurance Company policies, first used with additional 1c and two 2c I.R. overprints (R154, R155), document reduced at bottom slightly affecting bisect, second is full document with pair of 2c stamps (R154), Very Fine, unlisted bisects, one of the provisional methods used to pay tax when the Bureau was unable to produce the new issue of revenue stamps for July 1898 (Image)	E. 2,000-3,000
3539		1c Green, I.R. Overprint, One Without Overprint (R154c). Block of four, bottom left stamp without overprint, original gum, h.r., rich color, superb centering EXTREMELY FINE. THIS BLOCK OF THE ONE-CENT LARGE "I.R." OVERPRINT CONTAINS WHAT IS BELIEVED TO BE THE ONLY KNOWN EXAMPLE OF THE MISSING OVERPRINT ERROR. Ex Eagle. With 1951 A.P.S. certificate. Accompanied by a note from Eugene N. Costales, dated July 14, 1959, stating that this will be added to the next Scott Catalogue. Listed but unpriced in Scott (based on this block). (Image)	E. 7,500-10,000
3540		8c Violet Brown, "I.R." Overprint (R156). Clear overprint, intense shade on bright paper, neat "M.M. L.I.C. 7/12/98" manuscript cancellation (Michigan Mutual Life Insurance Co.), additional red ink mark EXTREMELY FINE EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. To meet the increased demands for 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, a handstamped overprint was applied to small quantities of 8c, 10c and 15c denominations. (Image)	4,500.00
3541		10c Dark Green, "I.R." Overprint (R157). Choice centering, pretty shade, large part original gum, clear overprint, "M.M. L.I.C. July 11, 1898" manuscript cancellation (Michigan Mutual Life Insurance Co.), thinned at bottom, appears Very Fine and scarce handstamped provisional "I.R." overprint (Image)	3,750.00
3542		15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep dark shade on bright white paper, neat ms. cancel EXTREMELY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT. There are very few known examples of this high-value provisional I.R. overprint. (Image)	6,000.00
3543		1c Dark Yellow Green, Chapman Overprint (R158A). Rich color, original gum, h.r., choice centering with wide margins, natural s.e. at right, diagonal crease, small thin spot VERY FINE APPEARANCE. AN EXCEEDINGLY RARE ORIGINAL-GUM EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY SIXTEEN COPIES ARE RECORDED IN TOTAL, OF WHICH ONLY THREE ARE UNUSED. In his privately published census, Larry Lyons records fourteen copies of Scott R158A, including one unused but not specified as such. Our records contain three with original gum: 1) original gum, natural s.e. at right, small diagonal crease at top right ending in a tear, ex Joyce, 2) original gum, small thin spots, ex Drucker (Siegel Sale 851, lot 661, realized $11,500 hammer), and 3) the example offered here. Other unused examples may exist, but we have not been able to locate them in past auction catalogues or in The Philatelic Foundation's records. (Image)	12,500.00
3544		1c Dark Yellow Green, "I.R./P.I.D. & Son" Daprix Overprint (R158B). Affixed to page of Erie Canal steamboat receipt book next to July 16, 1898 entry, front of page also bears two examples of 1c No. R154 (defective), back with additional No. R154 and four copies of rouletted No. R163, the R158B effectively "tied" by light horizontal crease and "(P.) I. Daprix" in pencil VERY FINE APPEARANCE. ONE OF THREE RECORDED EXAMPLES OF THE ONE-CENT TRANS-MISSISSIPPI ISSUE WITH THE "I.R./P.I.D. & SON" PROVISIONAL OVERPRINT PREPARED FOR P. I. DAPRIX & SON. ONE OF THE GREATEST RARITIES OF REVENUE COLLECTING, AND ESPECIALLY DESIRABLE ON THIS ORIGINAL RECEIPT PAGE. According to the Scott Catalogue, the 1c Trans-Mississippi was overprinted in 1898 with federal approval by Purvis Printing Co. Two different overprints were applied (250 of each): one with "L.H.C." at bottom for use on the Chapman Steamboat Line, and "P.I.D. & Son" for use by P. I. Daprix & Son. Both companies carried freight on the Erie Canal. Daprix's line ran between Utica and Rome. With 1972 P.F. certificate. (Image)	22,500.00

I.R. Overprints

Lot

Sym.

Lot Description

3538

1c Green, I.R. Overprint, Half Used as -1/2c (R154 var).Two diagonal bisects, tied by matching July. 14, 1898 blue double-oval datestamps on separate New York Plate Glass Insurance Company policies, first used with additional 1c and two 2c I.R. overprints (R154, R155), document reduced at bottom slightly affecting bisect, second is full document with pair of 2c stamps (R154), Very Fine, unlisted bisects, one of the provisional methods used to pay tax when the Bureau was unable to produce the new issue of revenue stamps for July 1898 (Image)

E. 2,000-3,000

3539

1c Green, I.R. Overprint, One Without Overprint (R154c). Block of four, bottom left stamp without overprint, original gum, h.r., rich color, superb centering

EXTREMELY FINE. THIS BLOCK OF THE ONE-CENT LARGE "I.R." OVERPRINT CONTAINS WHAT IS BELIEVED TO BE THE ONLY KNOWN EXAMPLE OF THE MISSING OVERPRINT ERROR.

Ex Eagle. With 1951 A.P.S. certificate. Accompanied by a note from Eugene N. Costales, dated July 14, 1959, stating that this will be added to the next Scott Catalogue. Listed but unpriced in Scott (based on this block). (Image)

E. 7,500-10,000

3540

8c Violet Brown, "I.R." Overprint (R156). Clear overprint, intense shade on bright paper, neat "M.M. L.I.C. 7/12/98" manuscript cancellation (Michigan Mutual Life Insurance Co.), additional red ink mark

EXTREMELY FINE EXAMPLE OF THE 8-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

To meet the increased demands for 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, a handstamped overprint was applied to small quantities of 8c, 10c and 15c denominations. (Image)

4,500.00

3541

10c Dark Green, "I.R." Overprint (R157). Choice centering, pretty shade, large part original gum, clear overprint, "M.M. L.I.C. July 11, 1898" manuscript cancellation (Michigan Mutual Life Insurance Co.), thinned at bottom, appears Very Fine and scarce handstamped provisional "I.R." overprint (Image)

3,750.00

3542

15c Dark Blue, "I.R." Overprint (R158). Clear overprint, deep dark shade on bright white paper, neat ms. cancel

EXTREMELY FINE EXAMPLE OF THE RARE 15-CENT "I.R." EMERGENCY PROVISIONAL OVERPRINT.

There are very few known examples of this high-value provisional I.R. overprint. (Image)

6,000.00

3543

1c Dark Yellow Green, Chapman Overprint (R158A). Rich color, original gum, h.r., choice centering with wide margins, natural s.e. at right, diagonal crease, small thin spot

VERY FINE APPEARANCE. AN EXCEEDINGLY RARE ORIGINAL-GUM EXAMPLE OF THE ONE-CENT CHAPMAN OVERPRINT. ONLY SIXTEEN COPIES ARE RECORDED IN TOTAL, OF WHICH ONLY THREE ARE UNUSED.

In his privately published census, Larry Lyons records fourteen copies of Scott R158A, including one unused but not specified as such. Our records contain three with original gum: 1) original gum, natural s.e. at right, small diagonal crease at top right ending in a tear, ex Joyce, 2) original gum, small thin spots, ex Drucker (Siegel Sale 851, lot 661, realized $11,500 hammer), and 3) the example offered here. Other unused examples may exist, but we have not been able to locate them in past auction catalogues or in The Philatelic Foundation's records. (Image)

12,500.00

3544

1c Dark Yellow Green, "I.R./P.I.D. & Son" Daprix Overprint (R158B). Affixed to page of Erie Canal steamboat receipt book next to July 16, 1898 entry, front of page also bears two examples of 1c No. R154 (defective), back with additional No. R154 and four copies of rouletted No. R163, the R158B effectively "tied" by light horizontal crease and "(P.) I. Daprix" in pencil

VERY FINE APPEARANCE. ONE OF THREE RECORDED EXAMPLES OF THE ONE-CENT TRANS-MISSISSIPPI ISSUE WITH THE "I.R./P.I.D. & SON" PROVISIONAL OVERPRINT PREPARED FOR P. I. DAPRIX & SON. ONE OF THE GREATEST RARITIES OF REVENUE COLLECTING, AND ESPECIALLY DESIRABLE ON THIS ORIGINAL RECEIPT PAGE.

According to the Scott Catalogue, the 1c Trans-Mississippi was overprinted in 1898 with federal approval by Purvis Printing Co. Two different overprints were applied (250 of each): one with "L.H.C." at bottom for use on the Chapman Steamboat Line, and "P.I.D. & Son" for use by P. I. Daprix & Son. Both companies carried freight on the Erie Canal. Daprix's line ran between Utica and Rome.

With 1972 P.F. certificate. (Image)

22,500.00