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U.S. Revenue stamps First issue, 1860-71 Scott Catalog letter suffixes for revenue stamps: a = imperforate; b = part perforate (typically perf vertically, imperf horizontally); c = fully perforated; d = silk paper. The earliest revenue stamps were printed by private bank note companies such as Butler and Carpenter of Philadelphia. Plate numbers were assigned based on the denomination. For example, plate #1 was assigned to all 1¢ values, plate #1000 to all $10 (or $10.00) values. If there are multiple stamps for different purposes within the same denomination, a plate number letter suffix distinguishes the different plates. For example, within the 1¢ values, plate #1A was assigned to the 1¢ Proprietary stamp and plate #1B to the 1¢ Playing Cards stamp. While Scott Catalogue numbers were assigned in alphabetical order according to the purpose (Agreement, Bank Check, Charter Party, Conveyance...), the printer assigned the letter suffixes randomly. Assignment of plate number letter suffixes was inconsistent across denominations. For example, the suffix is F for Inland Exchange stamps for the 25¢ and 30¢ values, but V for the $1 value.
Scott R1c, 1¢ Express, plate number 1
Scott R1P, 1¢ Express proof, plate number 1 (Image courtesy of the National Postal Museum)
Scott R2a, imperforate, 1¢ Playing Cards; and R2c, fully perforated, plate number 1 B The R2a example is photographically cropped from a vertical pair, the only known R2a multiple with a plate number. Ex Cunliffe.
Scott R3b, part perforate, 1¢ Proprietary, imperforate horizontally, plate number 1 A
Scott R3c var, 1¢ Proprietary, crazy perfs in margin, plate number 1 A
Scott R3P4, 1¢ Proprietary proof on card, brick red, plate number 1 A (Image courtesy of the National Postal Museum) Scott R6, 2¢ Bank Check, printed in orange but often found in brown due to oxidation. The 2¢ tax was required on transactions of $20 or more. The stamp could be affixed to an individual bank check, on an invoice or receipt, or in a ledger such as a savings account book.
Scott R9a, imperforate, 2¢ Express, blue, plate number 2 E
Scott R10c, 2¢ Express, orange, plate number 2 E (Image courtesy of Richard Friedberg Stamps)
Scott R11P4, 2¢ Playing Cards proof on card, plate number 2 O
Scott R11P, 2¢ Playing Cards, proof plate number 2 D (Image courtesy of the National Postal Museum)
Scott R13b, part perforate, 2¢ Proprietary, plate number 2 A
Scott R13P, 2¢ Proprietary, proof plate number 2 A (Image courtesy of the National Postal Museum)
Scott R15c, 2¢ Internal Revenue, plate number 082 not previously reported (Image courtesy of Eric Jackson) Scott R15c, 2¢ Internal Revenue, plate number 299 not previously reported (Image courtesy of Richard Friedberg Stamps) The 2¢ tax was required on transactions of $20 or more. The stamp could be affixed to an individual bank check, on an invoice or receipt, or in a ledger such as a savings account book.
Scott R16P4, 3¢ Foreign Exchange proof on card, plate number 3 I (Image courtesy of National Postal Museum)
Scott R19P4, 3¢ Telegraph proof on card, blank plate number as prepared (Image courtesy of National Postal Museum)
Scott R23P4, 5¢ Agreement proof on card, plate number 5 H
Scott R23P, 5¢ Agreement proof, plate number 5 H (Image courtesy of the National Postal Museum) The 5¢ Agreement tax stamp was affixed to documents such as a court order appointing an executor of a will.
Scott R24c, 5¢ Certificate of Conveyance, single with adjacent plate number 5 C; and Scott R24c, plate number 5 [C]
Scott R26c, 5¢ Foreign Exchange, plate number 5 I (Image courtesy of Richard Friedberg Stamps) While the 5¢ Foreign Exchange tax stamp was intended for use with currency conversion transactions, it is also known affixed to financial documents such as a certificate of indebtedness.
Scott R27c, 5¢ Inland Exchange, plate number 5 Inland Exchange tax stamps were used on financial transactions such as dividends or annuities on life insurance policies.
Scott R32a, 10¢ Bill of Lading, plate number 10 [K] (Image courtesy of Siegel Auction Galleries) Scott R32P4, 10¢ Bill of Lading proof on card, plate number 10 K (Image courtesy of National Postal Museum)
Scott R33c, 10¢ Certificate, plate number 10 A (Image courtesy of Richard Friedberg Stamps) Scott R33P4, 10¢ Certificate proof on card, plate number 10 A (Image courtesy of National Postal Museum)
Scott R34P4, 10¢ Contract proof on card, plate number 10 B (Image courtesy of National Postal Museum)
Scott R36b, 10¢ Inland Exchange, plate number 10 (Image courtesy of Richard Friedberg Stamps)
Scott R37P4, 10¢ Power of Attorney proof on card, plate number 10 V (Image courtesy of National Postal Museum)
Scott R41P4, 20¢ Foreign Exchange proof on card, blank plate number as prepared The issued stamp was printed without a plate number. (Image courtesy of Matthew Bennett International)
Scott R43P4, 25¢ Bond proof on card, plate number 25 L (Image courtesy of National Postal Museum) The $25 Bond tax stamp is also known used on stock certificates. Scott R44, 25¢ Certificate tax stamps were also affixed to performance bond certificates as well as to stock and preferred stock certificates.
Scott R45P4, 25¢ Entry of Goods proof on card, plate number 25 N (Image courtesy of National Postal Museum) All first issue 25¢ revenue stamps were printed in red. Only two proofs are known with different colors for the stamp and for the imprint (this one, and the $2 Conveyance Scott R81P4) It is unclear how this was accomplished since bicolor stamps normally required a separate plate for each ink color. I suppose they could have tried to be very careful with inking just that portion of the plate with blue ink, but... why would they want to do that? Scott R46, 25¢ Insurance tax stamps were also affixed to wills and other probate documents.
Scott R47P4, 25¢ Life Insurance proof on card, plate number 25 G2 (Image courtesy of National Postal Museum) The assignment of a superscript number suffix to the letter suffix is not known on any other issue.
Scott R48P4, 25¢ Protest proof on card, plate number 25 J (Image courtesy of National Postal Museum)
Scott R48a, imperforate, 25¢ Power of Attorney, plate number 25 V (not an inverted A) At first glance this might appear to be a proof, but it is printed on stamp paper and was photographically cropped from a used block of 12.
Scott R50P4, 25¢ Warehouse Receipt proof on card, plate number 25 Y (Image courtesy of National Postal Museum)
Scott R52c, 30¢ Inland Exchange, plate number 30 [F] (Image courtesy of Eric Jackson)
Scott R56a, imperforate, 50¢ Foreign Exchange, plate number 50 [I]
Scott R57P4, 50¢ Lease proof on card, plate number 50 R (Image courtesy of National Postal Museum)
Scott R59b, 50¢ Mortgage, imperforate horizontally; and R59c, plate number 50 [T]
Scott R60c, 50¢ Original Process, plate number 50
Scott R61P4, 50¢ Passage Ticket proof on card, plate number 50 U (Image courtesy of National Postal Museum)
Scott R62a, 50¢ Probate of Will, plate number 50 [W]
Scott R64a 60¢ Inland Exchange, imperforate; and R64b, imperforate horizontally, plate number 60 [F]
Scott R64P4, 60¢ Inland Exchange proof on card, plate number 60 F (Image courtesy of National Postal Museum)
Scott R65P4, 70¢ Foreign Exchange proof on card, plate number 70 I (Image courtesy of National Postal Museum) Scott R66, $1 Conveyance tax stamps are also known affixed to wills and other probate documents.
Scott R69c, $1 Inland Exchange, plate number 100 V
Scott R72P4, $1 Manifest proof on card, plate number $1 S (Image courtesy of National Postal Museum) This is the only known plate number to include the $ sign. It may have been prepared early, before "100" became the standard plate number for $1 values.
Scott R74P4, $1 Passage Ticket on card, plate number 100 U (Image courtesy of National Postal Museum) Scott R75, $1 Power of Attorney. This tax stamp was used on loan agreements and other documents signed by a power of attorney.
Scott R80P4, $1.90 Foreign Exchange, plate number 190 I (Image courtesy of Steven Perch MD)
Scott R81P4, $2 Conveyance proof on card, plate number 200 M (Image courtesy of National Postal Museum)
Scott R81c, $2 Conveyance, plate number 200 M (Image courtesy of Steven Perch MD)
Scott R82P4, $2 Mortgage proof on card, plate number 200 T
Scott R84P4, $2.50 Inland Exchange proof on card, plate number 250 F
Scott R84, $2.50 Inland Exchange, plate number 250 F
Scott R85P, $3 Charter Party proof, plate number 300 D (Image courtesy of the National Postal Museum)
Scott R86P4, $3 Manifest proof on card, plate number 300 S
Scott R87P4, $3.50 Inland Exchange proof on card, plate number 350 F (Image courtesy of Steven Perch MD)
Scott R88P4, $5 Charter Party proof on card, plate number 500 D
Scott R89a, imperforate, $5 Conveyance, plate number 500 M (Image courtesy of Steven Perch MD, ex-Cleland)
Scott R92P4, $5 Probate of Will proof on card, blank plate number as prepared
Scott R94P4, $10 Conveyance proof on card, plate number 1000 M
Scott R95P4, $10 Mortgage proof on card, blank plate number as prepared
Scott R96P4, $10 Probate of Will proof on card, plate number 1000 W (Image courtesy of National Postal Museum)
Scott R97eP4, $15 Mortgage proof on card, plate number 1500 T
Scott R97P4, $15 Mortgage proof on card, plate number 1500 T
Scott R97P, $15 Mortgage, proof plate number 1500 T (Image courtesy of the National Postal Museum)
Scott R97fP4, $15 Mortgage proof on card, plate number 1500 T
Scott R99P4, $20 Probate of Will proof on card, plate number 2000 W (Image courtesy of Steven Perch MD)
Second issue, Documentary, 1871
Scott R104TC5, 2¢ trial color, black plate number A 9
Scott R104TC, 2¢ trial color, blue plate number 9 A
Scott R104TC, 2¢ trial color, black plate number B 9, blue plate number 9 B with inverted B (not B6)
Scott R105P4, 3¢ proof on card, blue plate number 2, black plate number 2
Scott R109P3, 10¢ proof on India paper, plate number 5
Scott R110, 15¢, plate number 10
Scott R111P3, 20¢ proof on India paper, plate number 11
Scott R112b var, 25¢ with sewing machine perforations, plate number 21
Scott R115P4, 50¢ proof on card, inverted black plate number 20
Scott R119P3, $1.30 proof on India paper, black plate number 26
Scott R119P4, $1.30 proof on card, blue plate number 26
Scott R120P4, $1.50 proof on card, blue plate number 27
Scott R121P3, $1.60 proof on India paper, blue plate number 24
Scott R122P4, $1.90 proof on card, blue plate number 31
Scott R126P3, $3.50 proof on India paper, blue plate number 16
Scott R126P4, $3.50 proof on card, blue plate number 16
Scott R130P4, $25 proof on card, black plate number 17, photographically cropped from a plate block of 4 that is likely unique
Scott R131P3, $50 proof on India paper, black plate number 32
Scott R131P4, $50 proof on card, blue plate number 32
Scott R133, $500 used "Persian Rug" with imprints at both left and right
Third issue, 1871-72
Scott R134P4, 1¢ proof on card, orange plate number 6, black plate number 6
Scott R135, 2¢, orange plate number 9, captured black plate number 9
Scott R135P4, 2¢ proof on card, orange plate number 9A
Scott R135P5, 2¢ proof on card, black plate number A9
Scott R135b, inverted error, black plate number 9
Scott R136P3, 4¢ proof on India paper, black plate number 13, brown plate number 13
Scott R136P4, 4¢ proof on card, black plate number 13, brown plate number 13
Scott R137P4, 5¢ proof on card, black plate number 19, orange plate number 19
Scott R138P4, 6¢ proof on card, inverted black plate number 15, inverted orange plate number 15
Scott R139P3, 15¢ proof on India paper, black plate number 10, brown plate number 10
Scott R140P4, 30¢ proof on card, black plate number 30, orange plate number 30
Scott R141P4, 40¢ proof on card, black plate number 29, brown plate number 29
Scott R142P4, 60¢ proof on card, black plate number 22, orange plate number 22
Scott R143P4, 70¢ proof on card, dark green plate number 23
Scott R144, $1, black plate number 25, captured green plate number 2(5), green plate number (2)5
Scott R144, $1, black plate number 25, misperfed at bottom
Scott R145, $2, red plate number 35
Scott R146P4, $2.50 proof on card, black plate number 34, dark red plate number 34
Scott R147, $3, green plate number 36
Scott R147P3, $3 proof on India paper, black plate number 36, dark green plate number 36
Scott R148P4, $5 proof on card, black plate number 8, orange plate number 8
Scott R149P4, $10 proof on card, black plate number 28, green plate number 28
Scott R150P3, $20 proof on India paper, black plate number 33
Scott R150P4, $20 proof on card, orange plate number 33
Comments? Suggestions? Email the Webmaster at This page last updated February 22, 2026.
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