Sunset Appraisal Service

Offered is a group of original United States Internal Revenue liquor dealer certificates, large-format Special Tax Stamp documents issued to certify payment of the federal occupational tax required for retail liquor dealers in the late 19th and early 20th centuries.

These certificates feature bold engraved designs with prominent $25 tax denomination, “United States” headings, and attached perforated control stubs used for government accounting and verification. Each represents a legally licensed liquor business operating under federal regulation during the pre-Prohibition era.

Condition ranges from handled to well-preserved, with folds, creases, edge wear, toning, and surface marks consistent with age and storage. Some certificates show punch marks, cancellations, or partial stub separation, as commonly encountered on used revenue documents. No restoration has been attempted.

These certificates are highly collectible for their strong association with American liquor history, federal taxation, and pre-Prohibition commerce, and display exceptionally well due to their size, color, and graphic presence.

Sold as a single lot.

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.