Sunset Appraisal Service

Offered is a pair of original 19th-century United States Special Tax Stamp record books, issued by the U.S. Treasury’s Stamp Division and used to document federal excise taxes on brewers and cigar manufacturers during the 1880s.

This lot includes:

• One Special Tax Stamp book for Brewers, covering producers of less than 500 barrels, dated 1880–1881

• One Special Tax Stamp book for Manufacturers of Cigars, Series of 1882, with entries dated 1883

Both volumes feature original marbled covers, printed title labels, and extensive handwritten entries recording receipt, counting, coupon totals, and credited dollar values. These books were official government working records used to track compliance with federal alcohol and tobacco tax laws.

Condition is fragile but intact, with edge wear, surface abrasion, toning, and handling wear consistent with age and use. Covers show expected wear, and interior pages display original ink entries. No restoration or conservation has been attempted.

These books represent a rare survival of federal tax administration history, and are highly desirable for collectors of U.S. revenue stamps, alcohol and tobacco history, government records, or 19th-century ephemera.

Please defer to photos for condition. 15% Buyer's Premium. We only ship with USPS Priority Mail Flat Rate Shipping. Items with value over $100 shipping insurance must also be charged to you to protect your purchase. Please contact us regarding shipping in advance if you have any questions. 

Alternative pick-up times are very limited. Please consider pick-up hours when bidding. Items that are not picked-up and shipping arrangements have not been made/paid for within 7 days will be considered abandoned.