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U.S. Possessions This section illustrates plate number material for overprints on regular U.S. issues. Puerto Rico (1899-1900) Stamps of the Spanish colony of Puerto Rico were used until 1898. The overprints were in effect for a very short period. Use of regular U.S. stamps superseded the overprints in 1900.
Overprints of the U.S. 1895 and 1898 First Bureau Series - "Porto Rico"
Puerto Rico Scott 210, 1¢ green, overprint at 36º angle, plate number 567 (on U.S. Scott 279)
Puerto Rico Scott 210a, 1¢ green, overprint at 25º angle, plate number 564 (on U.S. Scott 279)
Puerto Rico Scott 211, 2¢ red, overprint at 36º angle, plate number 758 (on U.S. Scott 279B)
Puerto Rico Scott 211a, 2¢ reddish carmine, overprint at 25º angle, plate number 758 (on U.S. Scott 279B)
Puerto Rico Scott 211a, 2¢ carmine, overprint at 25º angle, plate number 779 (on U.S. Scott 279B)
Puerto Rico Scott 212, 5¢, plate number 389 (on U.S. Scott 281)
Puerto Rico Scott 213, 8¢, overprint at 36º angle, plate number 555 (on U.S. Scott 272)
Puerto Rico Scott 213a, 8¢, overprint at 25º angle, plate number 249 (on U.S. Scott 272)
Puerto Rico Scott 214, 10¢, plate number 302 (on U.S. Scott 282C)
Overprints of the U.S. 1895 and 1898 First Bureau Series - "Puerto Rico"
Puerto Rico Scott 215, 1¢, plate number 946 (on U.S. Scott 279)
Puerto Rico Scott 216, 2¢, plate number 885 (on U.S. Scott 279B) One pane each of the 1¢, 2¢, 5¢, 8¢ and 10¢ issues was overprinted with the then-current "Puerto Rico" overprint for the Paris exhibition. Most stamps also received a "Specimen" overprint or backstamp. No plate number items are known.
Postage Due issues
Puerto Rico Scott J1, 1¢, overprint at 36º angle, plate number 267 (on U.S. Scott J38)
Puerto Rico Scott J1a, 1¢, overprint at 25º angle, plate number 246 (on U.S. Scott J38)
Puerto Rico Scott J2, 2¢, overprint at 36º angle, plate number 247 (on U.S. Scott J39)
Puerto Rico Scott J2a, 2¢, overprint at 25º angle, plate number 268 (on U.S. Scott J39)
Puerto Rico Scott J3a, J3, J3, 10¢, plate strip of 3 showing both overprint varieties, J3 with plate number 72 (on U.S. Scott J42)
Puerto Rico Scott J3, J3a, J3a, 10¢, plate strip of 3 showing both overprint varieties, J3a with plate number 72 (on U.S. Scott J42) One pane each of the 1¢, 2¢ and 10¢ postage dues was overprinted with the then-current "Puerto Rico" overprint for the Paris exhibition. Most stamps also received a "Specimen" overprint or backstamp. Although top imprint singles of the 2¢ have been certified, no plate number items are known for any denomination.
Special Printings Special printings for the 1900 Paris Exhibition and 1901 Pan-American Exhibition
Puerto Rico Scott 215SP, 1¢, plate number 975 (on U.S. Scott 279) (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott 216SP, 2¢ Type IV, plate number 878 (on U.S. Scott 279B) (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott 212SP, 5¢, plate number 948 (on U.S. Scott 281) (Image courtesy of Robert A. Siegel Auction Galleries) This is the only recorded plate number example.
Puerto Rico Scott 213SP, 8¢, plate number 929 (on U.S. Scott 272) (Image courtesy of Robert A. Siegel Auction Galleries) This is the only recorded plate number example.
Puerto Rico Scott 214SP, 10¢ Type I, plate number 932 (on U.S. Scott 282C) (Image courtesy of Robert A. Siegel Auction Galleries) This is the only recorded plate number example.
Puerto Rico Scott J1SP, 1¢ postage due, plate number 267 (on U.S. Scott J38) (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott J2SP, 2¢ postage due, plate number 268 (on U.S. Scott J39) (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott J3SP, 10¢ postage due, plate number 256 (on U.S. Scott J41) (Image courtesy of Robert A. Siegel Auction Galleries)
Revenue issues Former Spanish taxes were suspended when Puerto Rico was ceded to the U.S. after the Spanish-American War. In October 1898, all former taxes were repealed, and their tax stamps were declared invalid, except for taxes on alcohol and tobacco. To raise funds after the 1899 hurricane, the military government imposed temporary taxes on matches, oleomargarine, playing cards, and other categories, and increased the taxes on alcohol. In 1900, Puerto Rico was reorganized under a civil government. The law recognized three categories of taxes, but only the alcohol, tobacco and related category required revenue stamps. (Summary of early PR taxes courtesy of Rafael Juan Igartua, "From Overseas Province to U.S. Territory: Puerto Rico's Revenue Stamps," in Possessions, the Journal of the United States Possessions Philatelic Society, Third Quarter 2025.)
Puerto Rico Scott R1S / Greenwald R7-S1, 1¢, Specimen overprint, plate number 11005 (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott R1S var / Greenwald R7-S1 var, 1¢, inverted Specimen overprint, plate number 11005 (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott R3 / Greenwald R9, 25¢, plate number 9836 (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott R4, 50¢, plate number 9543 (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott R4S var / Greenwald R10-S1 var, 50¢, inverted Specimen overprint, plate number 9543 (Image courtesy of Robert A. Siegel Auction Galleries)
Puerto Rico Scott R5 / Greenwald R11, $1, plate number 11371 (Image courtesy of Wallace Cleland)
Puerto Rico Scott R7 / Greenwald R13, $5, plate number 8048 (Image courtesy of Eric Jackson)
Puerto Rico Scott R9 / Greenwald R15, $50, plate number 8033 (Image courtesy of Wallace Cleland) Puerto Rico Greenwald RDPT5, $1 excise tax Puerto Rico Greenwald RDPT6, $3 excise tax
Puerto Rico Greenwald RDPT7P (Scott R31P?), $10 excise tax proof, plate number F111941 (Image courtesy of the National Postal Museum) Puerto Rico Greenwald RDPT9, $5 excise tax Puerto Rico Greenwald RDPT10, $50 excise tax
Puerto Rico Greenwald RDPT12P (Scott R36P?), $500 excise tax proof, plate number 122377 (Image courtesy of the National Postal Museum)
Puerto Rico Greenwald R54P, 25¢ proof, plate number F139573 (Image courtesy of the National Postal Museum)
Puerto Rico Greenwald R59P, $10 proof, plate number 161104 (Image courtesy of the National Postal Museum)
Excise Tax revenue issues
Greenwald RDPR1P, "A", Porto Rico, proof in brown red, plate number 96049. The eventual stamp was printed in bright red. (Image courtesy of the National Postal Museum)
Greenwald RDPR55P, "C", Porto Rico, proof in green, plate number 96077 (Image courtesy of the National Postal Museum)
Greenwald RDPR88P, "B", Puerto Rico, proof in blue, plate number (F)150612 with CS (Image courtesy of the National Postal Museum)
Rectified Spirits revenue issues Overprinted "RECTIFIED / SPIRITS" in purple on U.S. Wine stamps (1937) RE6, 50¢ Overprinted "RECTIFIED SPIRITS / PUERTO RICO" in black on U.S. Wine stamps (1938) RE18, 1¢ RE19, 2¢ RE21, 4¢ RE22, 5¢ RE23, 6¢ RE24, 10¢ RE27, 40¢ RE28, 50¢ RE29, 60¢ RE30, 72¢ RE31, 80¢ 1942-57 Series, George S. Boutwell RE33, 1/2¢ red RE34, 1¢ black
Puerto Rico RE35 / Greenwald RERS127P, 2¢ Boutwell, proof on card, plate number F144800 (Image courtesy of the National Postal Museum) RE36, 3¢ purple RE37, 4¢ dark brown RE38, 5¢ carmine RE39, 6¢ maroon RE40, 8¢ magenta RE41, 10¢ red violet
Puerto Rico Greenwald RERS134P, 30¢ Boutwell, proof on card, plate number F144806 (Image courtesy of the National Postal Museum)
Puerto Rico Scott RE43P / Greenwald RERS136P, 40¢ Boutwell, proof on card, plate number F144808 (Image courtesy of the National Postal Museum) RE44, 50¢ dark green
Puerto Rico RE45 / Greenwald RERS138P var, 58¢ Boutwell, proof in black on card, plate number 54445. The eventual stamp was printed in red orange. (Image courtesy of the National Postal Museum) RE46, 60¢ brown RE47, 62¢ black RE48, 72¢ light blue RE49, 77-1/2¢ black RE50, 80¢ black RE51, $1 dark violet
Cigarette Excise Tax issues Series of 1917
Puerto Rico Greenwald RCD7P var, (2¢) Luis Muñoz Rivera, Series of 1917, tax on one pack of 10 cigarettes (at a rate of $2 per thousand), proof on card, plate number 23630. The eventual stamp was printed in black. (Image courtesy of the National Postal Museum) Puerto Rico Greenwald RCD8, (3¢) 15 cigarettes, Series of 1917 Puerto Rico Greenwald RCD9, (4¢) 20 cigarettes, Series of 1917
Series of 1925 A - $3 per thousand Puerto Rico Greenwald RCD21, 2.4¢ 8 cigarettes, Series of 1925
Puerto Rico Greenwald RCD22P var, 3¢ Luis Muñoz Rivera, Series of 1925, tax on one pack of 10 cigarettes (at a rate of $3 per thousand), proof on card, plate number 25662. The eventual stamp was printed in red. (Image courtesy of the National Postal Museum) Puerto Rico Greenwald RCD24, 4.8¢ 16 cigarettes, Series of 1925
Puerto Rico Greenwald RCD25 var, 6¢ 20 cigarettes, Series of 1925, proof plate number 24624
Puerto Rico unlisted Greenwald RCD??P, 14¢ Luis Muñoz Rivera, Series of 1925, tax on one pack of 20 cigarettes (at a rate of $7 per thousand), proof on card, plate number 24616. This issue may exist only as a proof as it does not appear to have been issued. (Image courtesy of the National Postal Museum) Series of 1925 B - $5 per thousand Puerto Rico Greenwald RCD26, 5¢ 10 cigarettes, Series of 1925 Puerto Rico Greenwald RCD27, 10¢ 20 cigarettes, Series of 1925 Series of 1925 C - $6 per thousand Puerto Rico Greenwald RCD29, 6¢ 10 cigarettes, Series of 1925 Puerto Rico Greenwald RCD30, 12¢ 20 cigarettes, Series of 1925
Series of 1927 A - $4 per thousand
Puerto Rico Greenwald RCD35P var, 4¢ Luis Muñoz Rivera, Series of 1927, tax on one pack of 10 cigarettes (at a rate of $4 per thousand), proof on card, plate number 26624. The eventual stamp was printed in red. (Image courtesy of the National Postal Museum)
Puerto Rico Greenwald RCD36P, 8¢ 20 cigarettes, Series of 1927, proof plate number 26615. The evenutal stamp was printed in red. (Image courtesy of the National Postal Museum) Series of 1932 - $3 per thousand Puerto Rico Greenwald RCD45, 3¢ red, 10 cigarettes, Series of 1932 Puerto Rico Greenwald RCD46, 6¢ 20 cigarettes, Series of 1932 Series of 1938 - $3 per thousand Puerto Rico Greenwald RCD47, 4.8¢ 16 cigarettes, Series of 1938 Series of 1939 - $3.50 per thousand Puerto Rico Greenwald RCD57, 3.5¢ 10 cigarettes, Series of 1939 Puerto Rico Greenwald RCD58, 7¢ 20 cigarettes, Series of 1939 Puerto Rico Greenwald RCD59, 35¢ 100 cigarettes, Series of 1939 Series of 1941 A - $4 per thousand Puerto Rico Greenwald RCD70, 4¢ 10 cigarettes, Series of 1941 Puerto Rico Greenwald RCD71, 8¢ 20 cigarettes, Series of 1941 Series of 1941 B - $6.50 per thousand Puerto Rico Greenwald RCD85, 6-1/2¢ 10 cigarettes, Series of 1941 Puerto Rico Greenwald RCD86, 13¢ 20 cigarettes, Series of 1941 Series of 1943 - $6.50 per thousand Puerto Rico Greenwald RCD88, 13¢ 20 cigarettes, Series of 1943 Series of 1947 - $7 per thousand Puerto Rico Greenwald RCD91, 15¢ 20 cigarettes, Series of 1947, large design Puerto Rico Greenwald RCD92, 15¢ 20 cigarettes, Series of 1947, short design Series of 1951 A - $8.50 per thousand Puerto Rico Greenwald RCD99, 17¢ 20 cigarettes, Series of 1951 Series of 1951 B - $9.50 per thousand Puerto Rico Greenwald RCD102, 19¢ 20 cigarettes, Series of 1951 Serie de 1953 A - $9.50 per thousand Puerto Rico Greenwald RCD103, 19¢ 20 cigarettes, Serie de 1953 Serie de 1953 B - $10.50 per thousand Puerto Rico Greenwald RCD113, 10.5¢ 10 cigarettes, Serie de 1953 Puerto Rico Greenwald RCD114, 21¢ 20 cigarettes, Serie de 1953 Serie de 1953 C - $13.50 per thousand Puerto Rico Greenwald RCD118, 27¢ 20 cigarettes, Serie de 1953 Serie de 1957 - $10.50 per thousand Puerto Rico Greenwald RCD119, 10.5¢ 10 cigarettes, Serie de 1957, large design Puerto Rico Greenwald RCD120, 21¢ 20 cigarettes, Serie de 1957, VEINTE / 20 / 21¢ in black on red stamp Puerto Rico Greenwald RCD121, 10.5¢ 10 cigarettes, Serie de 1957, small design
Fiscal Tax and other Revenue issues Puerto Rico has issued dozens of fiscal tax, excise tax, distilled spirits, cigarette tax and other revenue issues. Many were printed by the Bureau of Engraving and Printing. Please report any plate number examples. Rectified Spirits issues Scott RE18 (1¢), RE20 (3¢), RE30 (72¢) and RE31 (80¢) are overprints of U.S. Wine stamps. No plate numbers are known. Rectified Spirits issues portraying former Secretary of the Treasury George S. Boutwell -- Scott RE33 (1/2¢), RE34 (1¢), RE35 (2¢), RE36 (3¢), RE37 (4¢), RE38 (5¢), RE39 (6¢), RE40 (8¢), RE41 (10¢), RE41A (30¢), RE44 (50¢), RE45 (58¢), RE46 (60¢), RE47 (62¢), RE48 (72¢), RE49 (77-1/2¢), RE50 (80¢) and RE51 ($1) -- were issued in panes of 50 without plate numbers. We have not seen examples of RE42 (36¢), but the format and lack of plate numbers is presumed to be the same. RE43, the 40¢ denomination, was printed in a pane of 100, and a proof plate number example is illustrated above. As a U.S. Senator and private attorney, Boutwell had represented the Kingdom of Hawaii, Haïti and Chile, and had opposed the annexation of Hawaii and the Philippines. He was an interesting choice for revenue stamps of Puerto Rico.
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This page last updated March 27, 2026.
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