U.S. Revenue stamps - Oleomargarine
The original Oleomargarine Act of 1886 permitted the addition of color to oleomargarine, but resticted its sale by a 2¢ per pound tax whether it was colored or uncolored.
Laws passed in some butter-producing states (Vermont in 1884; New Hampshire and South Dakota in 1891) required oleomargarine to be colored pink to discourage its sale outright, but these state laws were declared unconstitutional. Nevertheless, some states still prohibited margarine from being colored yellow to look like butter. The fact that the tax was the same on uncolored and colored margarine required additional time for inspection, which was an expense of the individual states.
In the Act of 1902, different tax rates were instituted for uncolored and colored margarine. The tax on uncolored margarine was reduced from 2¢ per pound to 1¢ per quarter pound. The tax on artifically margarine (in practice, virtually always yellow), was increased to 10¢ per pound, 40 times higher than uncolored margarine.
Some manufacturers responded by including a "color berry," small capsule of yellow food die, with the can or package of uncolored margarine. This allowed for the lower tax on producers, but let the customer mix their own yellow margarine. Butter producers protested but there was nothing in the act preventing it.
During the 1930's Depression and World War II, butter shortages made margarine essential. The 1886 Oleomargarine Act was repealed in 1950. States started repealing laws prohibiting margarine from being colored yellow around 1955. Wisconsin was the last state to repeal its no-yellow law in 1967.
Oleomargerine and Colored Oleomargarine Tax stamps
Series of 1886 / Act of 1886

Springer FE??P, 10 pounds oleomargarine, proof in black, Series of 1886, for use with 1800 dates, with coupons up to 19.9 pounds, proof plate number 7373

Springer FE??P, 20 pounds oleomargarine, proof in black, Series of 1886, for use with 1800 dates, with coupons up to 29.9 pounds, proof plate number 2701

Springer FE??P, 30 pounds oleomargarine, proof in black, Series of 1886, with coupons up to 39.9 pounds, proof plate number 1822

Springer FE??P, 40 pounds oleomargarine, proof in black, Series of 1886 for use with 1800 dates, with coupons up to 49.9 pounds, proof plate number 7473

Springer FE??P, 40 pounds oleomargerine, Series of 1886 re-engraved for use with 1900 dates, with coupons up to 49.9 pounds, proof plate number 7473

Springer FE??P, 50 pounds oleomargerine, Series of 1886 re-engraved for use with 1900 dates, with coupons up to 59.9 pounds, proof plate number 7331

Springer FE??P, 60 pounds oleomargarine, proof in black, Series of 1886, with coupons up to 69.9 pounds, proof plate number 9817

Springer FE??P, 70 pounds oleomargarine, proof in black, Series of 1886, with coupons up to 79.9 pounds, proof plate number 7559

Springer FE??P, 90 pounds oleomargarine, proof in black, Series of 1886 for use with 1800s dates, with coupons up to 99.9 pounds, proof plate number 2713

Springer FE??P, 90 pounds oleomargarine, Series of 1886 re-engraved for use with 1900s dates, with coupons up to 99.9 pounds, proof plate number 2713
Series of 1902 / Act of 1902

Springer FE??P, 10 pounds (25¢) oleomargarine proof in black, Series of 1902, with coupons up to 19.9 pounds, proof plate number 46785

Springer FE??P, 30 pounds (75¢) oleomargarine proof in black, Series of 1902, with coupons up to 39.9 pounds, proof plate number 46976

Springer FE??P, 40 pounds ($1.00) oleomargarine proof in black, Series of 1902, with coupons up to 49.9 pounds, proof plate number 15698

Springer FE??P, 50 pounds ($1.25) oleomargarine proof in black, Series of 1902, with coupons up to 59.9 pounds, proof plate number 15705

Springer FE??P, 60 pounds ($1.50) oleomargarine proof in black, Series of 1902, with coupons up to 69.9 pounds, proof plate number 34627

Springer FE??P, 70 pounds ($1.75) oleomargarine proof in black, Series of 1902, with coupons up to 79.9 pounds, proof plate number 15636

Springer FE??P, 80 pounds ($2.00) oleomargarine proof in black, Series of 1902, with coupons up to 89.9 pounds, proof plate number 31241

Springer FE??P, 90 pounds ($2.25) oleomargarine proof in black, Series of 1902, with coupons up to 99.9 pounds, proof plate number 46474
Plate numbers were placed in the bottom margin for plates prepared 1902 to about 1907, thereafter in the left margin.
Series of 1915 / Act of 1902

Springer FE??P, 1 pound uncolored oleomargarine, undated proof, plate prepared in 1924, plate number 22904

Springer FE53P, 10 pounds (2-1/2¢) oleomargarine, Type II serif font from pane of 10 with coupons, proof in black, Series of 1915, plate number 49318

Springer FE53P var (77A), 10 pounds (2-1/2¢) oleomargarine, Type II sans serif font from pane of 20 without coupons, proof in black, Series of 1915, plate number F92502

Springer FE??P, 10 pounds ($1) [colored] oleomargarine proof in orange, Type I, Series of 1915, plate number F96480

Springer FE54P, 20 pounds (5¢) oleomargarine proof in black, Series of 1915, plate number F57944

Springer FE55P (79A), 30 pounds (7-1/2¢) oleomargarine proof, Series of 1915, plate number F100525

Springer FE56P, 40 pounds (10¢) oleomargarine proof, Series of 1915, plate number F86138

Springer FE57P (?), 60 pounds (15¢) oleomargarine proof, Series of 1915, plate number F85626

Springer FE58P (?), 80 pounds (20¢) oleomargarine proof, Series of 1915, plate number F61816
Series of 1926 / Acts of 1886 and 1902

Springer FE65P, 10 pounds (2-1/2¢) uncolored oleomargarine proof in black, Series of 1926, plate number F104948

Springer FE??P, 10 pounds ($1) colored oleomargarine proof in orange, Series of 1926, plate number F102448

Springer FE66P, 12 pounds (3¢) uncolored oleomargarine proof in black, Series of 1926, plate number F102484

Springer FE66P, 12 pounds ($1.20) colored oleomargarine, Series of 1926, proof plate number F102562

Springer FE67P (?), 15 pounds ($1.50) colored oleomargarine, Series of 1926, plate number F102581

Springer FE??P, 18 pounds (4-1/2¢) uncolored oleomargarine, Series of 1926, plate number F102438

Springer FE68P (?), 20 pounds (5¢) uncolored oleomargarine proof in black, Series of 1926, plate number F102527

Springer FE70P (?), 30 pounds (7-1/2¢) uncolored oleomargarine proof in black, Series of 1926, plate number F108078

Springer FE70P (?), 30 pounds ($3.00) colored oleomargarine proof, Series of 1926, plate number F102659

Springer FE71P, 32 pounds (8¢) uncolored oleomargarine proof in black, Series of 1926, plate number F121779

Springer FE??P, 32 pounds ($3.20) colored oleomargarine proof in orange, Series of 1926, plate number F102720

Springer FE??P, 48 pounds (12¢) uncolored oleomargarine proof in black, Series of 1926, plate number F102701

Springer FE??P, 48 pounds ($4.80) colored oleomargarine proof in orange, Series of 1926, plate number F102742

Springer FE73P (?), 60 pounds (15¢) uncolored oleomargarine proof in black, Series of 1926, plate number F102725

Springer FE74P (?), 62 pounds (15.5¢) uncolored oleomargarine proof in black, Series of 1926, plate number F102748

Springer FE??P, 62 pounds ($6.20) colored oleomargarine proof, Series of 1926, plate number F102834
Series of 1931 / Acts of 1886, 1902 and 1931

Springer FE81P, 10 pounds (2-1/2¢) uncolored oleomargarine proof, Series of 1931, plate number F137147 wih CS

Springer FE82P, 12 pounds (3¢) uncolored oleomargarine proof, Series of 1931, plate number F125025

Springer FE82P (?), 12 pounds ($1.20) colored oleomargarine proof, Series of 1931, plate number F122700

Springer FE83P (?), 15 pounds (3-3/4¢) uncolored oleomargarine proof, Series of 1931, sheet printed in 1945, plate number F156622

Springer FE??P, 15 pounds ($1.50) colored oleomargarine proof, Series of 1931, plate number F122809

Springer FE??P, 20 pounds ($2) colored oleomargarine proof, Series of 1931, plate number F122767

Springer FE84P, 20 pounds (5¢) uncolored oleomargarine proof, Series of 1931, plate number F133021 wih CS

Springer FE85P, 30 pounds (7.5¢) uncolored oleomargarine proof, Series of 1931, plate number F122638
Springer FE92, 30 pounds ($3.00) colored oleomargarine, Series of 1931

Springer FE86P (?), 32 pounds (8¢) uncolored oleomargarine proof, Series of 1931, plate number F122532

Springer FE??P, 48 pounds (12¢) uncolored oleomargarine proof, Series of 1931, plate number F156704

Springer FE??P, 62 pounds (15-1/2¢) uncolored oleomargarine proof, Series of 1931, plate number F122648
Series of 1935 / Acts of 1886, 1902 and 1931

Springer FE94P, 24 pounds (6¢) uncolored oleomargarine proof, Series of 1935, plate number F159905 with CS
(All oleomargerine tax proof images courtesy of the National Postal Museum)
Manufacturer of Oleomargarine Special Tax stamps
Series of 1890

Springer SD??P, $600, Series of 1890, proof plate number 7971, but this is crossed out. It may be that 1797 in pencil at bottom center was the intended plate number, or the stamp may have been issued without a plate number. (Image courtesy of the National Postal Museum)
Series of 1891 / Act of 1890

Springer SD??P, $600, Series of 1891, for F.Y.E. June 30, 1892, proof plate number 3037 (Image courtesy of the National Postal Museum)
Series of 1896 / Act of 1890

Springer SD??P, $600, Series of 1896, for F.Y.E. June 30, 1897, proof plate number 3037 (Image courtesy of the National Postal Museum)
Series of 1898 / Act of 1890

Springer SD??P, $600, Series of 1898, for F.Y.E. June 30, 1899, proof plate number 3037 (Image courtesy of the National Postal Museum)
Later Series
Springer SD??, $600, F.Y.E. 1945. While we cannot illustrate a plate number example, the 1945 plain special tax stamp confirms that the Act of 1890 still applied to manufacturers of oleomargarine, and the amount of the annual special tax was unchanged, over 50 years later.
Please report any plate number examples.
Wholesale Dealer in Oleomargarine Special Tax stamps
Series of 1893
No engraved plate number examples reported. A handwritten marking on a $480 proof single in the National Postal Museum archives may indicate that plate number 1808 was assigned. If so, the same engraved plate number 1808 was assigned to the Series of 1896 special tax stamp illustrated later.
Series of 1894
No engraved plate number examples reported. A handwritten marking on a $480 proof single in the National Postal Museum archives indicates that plate number 1808 was assigned. If so, the same engraved plate number 1808 was assigned to the Series of 1896 special tax stamp illustrated later.
Series of 1896

Future Springer SDA??P, $480, Series of 1896, proof plate number 1808 (Image courtesy of the National Postal Museum)
Retail Dealer in Oleomargarine Special Tax stamps
The $48 annual special tax on retail dealers in oleomargarine was reduced to $6 begiining with the 1909 series.
Series of 1887

Springer SDC??P, $48, Series of 1887, proof plate number 1814
Series of 1890

Springer SDC??P, $48, Series of 1890, same proof plate number 1814 as the Series of 1887 example above
Series of 1891

Springer SDC??P, $48, Series of 1891, proof plate number 1805 in pencil
Series of 1902

Springer SDC??P, $48, Series of 1901, proof plate number 12226
Series of 1902

Springer SDC??P, $48, Series of 1902, proof plate number 12226
Series of 1903

Springer SDC??P, $48, Series of 1903, proof plate number 15996
Series of 1904

Springer SDC??P, $48, Series of 1904, proof plate number 15996
Series of 1905

Springer SDC??P, $48, Series of 1905, proof plate number 15996
Series of 1906

Springer SDC??P, $48, Series of 1906, proof plate number 15996
Series of 1907

Springer SDC??P, $48, Series of 1907, proof plate number 15996
Series of 1909

Springer SDC??P, $6, Series of 1909, proof plate number 17873
Inscribed "Free from artificial coloration that causes it to looklke butter of any shade of yellow, under Act of May 9, 1902."

Springer SDC??P, $48, Series of 1909, proof plate number 15996
(All Retail Dealer in Oleomargarine proof images courtesy of the National Postal Museum)
Wholesale Dealer in Uncolored Oleomargarine Special Tax stamps (Springer SDB)
Please report any plate number examples.
Retail Dealer in Uncolored Oleomargarine Special Tax stamps
Springer SDD??, $6, F.Y.E. 1931
Springer SDD??, $6, F.Y.E. 1935
Please report any plate number examples.
Oleomargarine Exportation Special Tax stamps
Series of 1886 / Act of 1886

Springer FF??P, Series of 1886, modified for 1900 dates, proof plate number 8692
Series of 1911 / Act of 1886

Springer FF??P, Series of 1911, proof plate number F60845
Process Butter Tax stamps
Series of 1916 / Act of 1902

Springer FB31P, 10 pounds (2-1/2¢) process butter proof in black, Series of 1916, plate number F85631 (Image courtesy of the National Postal Museum)
Springer FB32, 20 pounds (5¢)

Springer FB33P, 30 pounds (7-1/2¢) process butter proof in black, Series of 1916, plate number 52162 (Image courtesy of the National Postal Museum)

Springer FB34P, 40 pounds (10¢) process butter proof in black, Series of 1916, plate number F79159 (Image courtesy of the National Postal Museum)
Springer FB35, 50 pounds, Series of 1916
Springer FB36, 60 pounds, Series of 1916
Springer FB??, 100 pounds, Series of 1916
Retail Dealer in Adulterated Butter Tax stamps (Future Springer SDE)
No plate numbers have been reported.
Wholesale Dealer in Adulterated Butter Tax stamps (Future Springer SDF)
No plate numbers have been reported.
Manufacturer of Adulterated Butter Tax stamps (Future Springer SDG)
No plate numbers have been reported.
Manufacturer of Process or Renovated Butter Tax stamps (Future Springer SDH)
No plate numbers have been reported.
State level Oleomargarine or Butter Tax stamps
Some states also levied a state-level oleomargarine tax. No plate numbers have been reported on any state level oleomargarine tax stamps. Examples:
Idaho 5¢ green, 5¢ blue, 5¢ yellow green, 5¢ dark green, 10¢ Oleomargarine tax stamps
South Dakota 10¢ Butter Substitute tax stamp (SD OL1, specimen OL1S)
Related links:
Earlier Revenues
Documentary stamps
Proprietary stamps
Stock Transfer stamps
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This page last updated
April 12, 2025.

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