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U.S. Revenue stamps - continued

Beer stamps

This page illustrates plate number singles of stamps for taxes on beer and malt liquor.

- Beer (Scott prefix REA)
- Fermented Liquor (regular Beer Tax stamps were used)
- Fermented Malt Liquor (regular Beer Tax stamps were used)
- Retail Dealer in Fermented Liquors special tax stamps
- Retail Dealer in Fermented Liquors (Malt or Vinous) special tax stamps
- Retail Dealer in Malt Liquors special tax stamps
- Retail Dealer in Wines and Malt Liquors special tax stamps (see Wine)
- Temporary Retail Dealer in Fermented Malt Liquor special tax stamps
- Temporary Retail Dealer in Fermented Liquors (Malt or Vinous) special tax stamps
- Wholesale Dealer in Malt Liquors special tax stamps
- Wholesale Dealer in Fermented Malt Liquor special tax stamps
- Brewer's Permit stamps (Springer prefix SAK)
- Brewer of 500 Barrels or More special tax stamps (Springer SAK)
- Rectifier of Less Than 500 Barrels special tax stamps (Springer SBD) (see Liquor)

Beer stamps (also "Fermented Liquor" and "Fermented Malt Liquor")

The tax is frequently based on the volume of the alcohol being taxed. This eliminated the requirement to produce multiple denominations, sometimes with fractional cents. If the tax was based on barrels, pints, gallons or similar units of measure, it also allowed regulators to easily change the tax rate without requiring new stamps. Please report any new discoveries.

Series of 1866

Scott REA1, 1/8 barrel / 12-1/2¢: plate number 1 assigned but no example is known; also 2, 3
Scott REA2, 1/6 barrel / 16-2/3¢: plate numbers 1 reversed, 2, 3
Scott REA3, 1/4 barrel / 25¢: plate numbers 1, 2, 3, 4, 8, 9 on stamps, plate number 5 on proof
Scott REA4, 1/2 barrel / 50¢: plate numbers 1, 2, 3
Scott REA5, 1 barrel / $1: plate number 1
Scott REA6, 1 hogshead / 2 barrels / $2: plate number 1

Series of 1867

Scott REA7, 1/8 barrel / 12-1/2¢: plate number 4
Scott REA8, 1/6 barrel / 16-2/3¢: plate number 4 assigned but no example is known
Scott REA9, 1/4 barrel / 25¢: plate number 7 on stamps, plate number 6 on proof

Scott REA10, 1/3 barrel / 33-1/3¢: plate number 1. The 1/3 barrel value was introduced because, according to the Smithsonian's National Postal Museum, "this size barrel was ideal for transport by mule in the mountains of the western states (two per mule). The 1/4 barrel size wasted mule potential, and the 1/2 barrel size was too heavy for a mule."

Scott REA11, 1/2 barrel / 50¢: plate number 4
Scott REA12, 1 barrel / $1: plate number 2
Scott REA13, 1 hogshead / 2 barrels / $2: plate number 2

Series of 1870

Scott REA14, 1/8 barrel / 12-1/2¢: plate numbers 1-11
Scott REA15, 1/6 barrel / 16-2/3¢: plate numbers 1-4
Scott REA16, 1/4 barrel / 25¢: plate numbers 1-14
Scott REA17, 1/2 barrel / 50¢: plate numbers 1-4
Scott REA18, 1 barrel / $1: plate numbers 1-4
Scott REA19, 1 hogshead / 2 barrels / $2: plate numbers 1, 2

Series of 1871

Vignette images are: Jackson (1/8 barrel); Lincoln (1/6); Daniel Webster (1/4); Adm. David G. Farragut (1/3); Gen. William Tecumseh Sherman (1/2); Treasury Secretary Hugh McCulloch (1 barrel); Hamilton (1 hogshead).

Scott REA20, 1/8 barrel / 12-1/2¢, Series of 1871: plate numbers unknown

Scott REA21, 1/6 barrel / 16-2/3¢, inscription PRINIING misspelled, Series of 1871: plate numbers unknown

Scott REA22b, 1/4 barrel / 25¢, gray silk paper, Series of 1871, frame plate number 28

Scott REA23, 1/3 barrel / 16-2/3¢, Series of 1871, frame plate number 45 is known

Scott REA25, 1/2 barrel / 25¢ Sherman, gray silk paper, Series of 1871, brown frame plate number 33

Scott REA26, 1/2 barrel / 50¢, white silk paper, Series of 1871, red frame plate number 5

Scott REA28, 1 barrel / $1 "McCullough" misspelled (should be McCulloch), Series of 1871, yellow orange: frame plate number 6 is known

Seward and Lincoln appointed McCulloch Comptroller of the Currency 1863-65. He then served as Treasury Secretary under Lincoln and Andrew Johnson 1865-69, and again under Chester Arthur 1884-85. As the stamp was issued in 1871, this is another rare example of a living person appearing on a U.S. stamp. He died in 1895, the last surviving member of Lincoln's cabinet. He also appeared on $20 banknotes as late as the 1902 Series.

Scott REA28 var, 1 barrel / $1 "McCullough" misspelled (should be McCulloch), PRINIING misspelled, Series of 1871, scarlet

Scott REA29, 1 hogshead (2 barrels) / $2 Hamilton, PRINIING misspelled, Series of 1871, frame plate number unknown

 

Series of 1875

Vignettes printed by Bureau of Engraving and Printing; frames printed by National Bank Note Company

Scott REA31, 1/6 barrel / 16-2/3¢, Series of 1875, vignette plate number 17

Scott REA34, 1/2 barrel / 50¢, Series of 1875, vignette plate number 13

Scott REA35, 1 barrel / $1, Series of 1875
Scott REA36, 1 hogshead / $2, Series of 1875

 

Series of 1878

Vignette images are: Washington (1/8 barrel); Treasury Secretary Thomas Corwin (1/6); Missouri senator Thomas Hart Benton (1/4); Treasury Secretary Philip Francis Thomas (1/3); Jefferson (1/2); Andrew Johnson (1 barrel); New York governor and senator Silas Wright, Jr. (1 hogshead).

Scott REA37e, 1/8 barrel / 12-1/2¢, Series of 1878, plate number 5087 (Image courtesy of Mystic Stamp Company)

Scott REA37P var, 1/8 barrel / 12-1/2¢, Series of 1878, Type I with p# and postion number references in the design, proof plate number 1589 (Image courtesy of the National Postal Museum)

Scott REA37P var, 1/8 barrel / 12-1/2¢, Series of 1878, Type II without p# and postion number references in the design, proof plate number 6315 (Image courtesy of the National Postal Museum)

Scott REA38, 1/6 barrel / 16-2/3¢, green paper, Series of 1878, plate number 1836

Scott REA38P, 1/6 barrel / 16-2/3¢, Series of 1878, vignette proof plate number 1979 (Image courtesy of the National Postal Museum)

Scott REA39c, 1/4 barrel / 25¢, pale green paper, Series of 1878, plate number 49

Scott REA39d, 1/4 barrel / 25¢, pale green paper, Series of 1878, plate number 1750

Scott REA39e, 1/4 barrel / 25¢ Benton, blue paper, Series of 1878, green plate number 1 (Image courtesy of Eric Jackson)

Scott REA39f, 1/4 barrel / 25¢, dark blue paper, Series of 1878, green plate number 2 (Image courtesy of Eric Jackson)

Scott REA39P, 1/4 barrel / 25¢ proof, Series of 1878, plate number 6438 (Image courtesy of the National Postal Museum)

Scott REA40d, 1/3 barrel / 33-1/3¢, light blue paper, Series of 1878, black plate number 1579

Scott REA41d, 1/2 barrel / 50¢ Jefferson, light blue paper, Series of 1878, black plate number 3040 (Image courtesy of Eric Jackson)

Scott REA41e, 1/2 barrel / 50¢, blue paper, Series of 1878, yellow plate number 1 (Image courtesy of Eric Jackson)

Scott REA41f, 1/2 barrel / 50¢, dark blue paper, Series of 1878, yellow plate number 1 (Image courtesy of Eric Jackson)

Scott REA41P var, 1/2 barrel / 50¢, Series of 1878, proof plate number 4582 (Image courtesy of the National Postal Museum)

Scott REA42e, 1 barrel / $1 Seward, dark blue paper, Series of 1878, black plate number 4805

Scott REA42P, 1 barrel / $1, Series of 1878, proof plate number 6646 (Image courtesy of the National Postal Museum)

Scott REA43, 1 hogshead / $2, green paper, Series of 1878, plate number 1

Scott REA43P, 1 hogshead / $2, Series of 1878, vignette proof plate number 6869 (Image courtesy of the National Postal Museum)

 

1898 Provisional issues

Overprinted to double the tax rate

Scott REA45, 33-1/3¢ surcharge on 16-2/3¢, Type A overprint
Scott REA46, 50¢ surcharge on 25¢, Type A overprint
Scott REA47, 66-2/3¢ surcharge on 33-1/3¢, Type A overprint

Scott REA48a, 1 barrel / $1 handstamp surcharge on 1/2 barrel / 50¢, Series of 1898 Type A overprint, plate number 7588

Scott REA50, $4 surcharge on $2, red Series of 1898 Type B overprint, plate number 3611 (Image courtesy of Eric Jackson)

Scott REA51, 1/8 barrel, $2 per barrel surcharge, red Series of 1898 Type B overprint, plate number 5087 (Image courtesy of Richard Friedberg Stamps)

Scott REA52b, 1 barrel handstamp surcharge on Scott REA38e, Series of 1898 Type B overprint, plate number 1979

Scott REA53, (50¢) on 25¢ 1/4 barrel, Series of 1898 Type B overprint
Scott REA54, (66-2/3¢) on 33-1/3¢ 1/3 barrel, Series of 1898 Type B overprint
Scott REA55, ($1) on 50¢ 1/2 barrel, Series of 1898 Type B overprint
Scott REA56, ($2) on $1 1 barrel, Series of 1898 Type B overprint

 

1898 issues

New series with values reflecting the doubled tax of $2 per barrel.

Scott REA58, 25¢ / 1/8 barrel, Series of 1898

Scott REA59, 1/6 barrel / 33-1/3¢, Series of 1898, plate number 8782 (Image courtesy of Eric Jackson)

Scott REA60, 1/4 barrel / 50¢, Series of 1898, green plate number 1 (Image courtesy of Eric Jackson)

Scott REA61, 1/3 barrel / 66-2/3¢, Series of 1898
Scott REA62, 1/2 barrel /$1, Series of 1898
Scott REA63, 1 barrel /$2, Series of 1898
Scott REA64, 1 hogshead /$4, Series of 1898

 

Series of 1901

The tax was reduced from $2 to $1.60 per barrel.

Vignette images are: Washington (1/8 barrel, now 20¢); Treasury Secretary Thomas Corwin (1/6 barrel, now 26-2/3¢); Missouri senator Thomas Hart Benton (1/4 barrel, now 40¢); Treasury Secretary Philip Francis Thomas (1/3 barrel now 53-1/3¢); Jefferson (1/2 barel, now 80¢); Andrew Johnson (1 barrel, now $1.60); New York governor and senator Silas Wright, Jr. (1 hogshead, now $3.20).

Scott REA65P var, 1/8 barrel / 20¢ proof of the vignette, Series of 1901, plate number 12530 (Image courtesy of the National Postal Museum)

Scott REA66, 1/6 barrel / 26-2/3¢, Series of 1901, plate number 12525

Image from the discovery copy reported in February 2016 United States Specialist

Scott REA66P var, 1/6 barrel / 26-2/3¢ proof of the vignette, Series of 1901, plate number 12779 (Image courtesy of the National Postal Museum)

Scott REA67, 1/4 barrel / 40¢, Series of 1901, plate number 12934 (Image courtesy of eBay / northstamp)

Scott REA67P var, 1/4 barrel / 40¢ proof of the vignette, Series of 1901, plate number 12761 (Image courtesy of the National Postal Museum)

Scott REA68P var, 1/3 barrel / 53-1/3¢ proof of the vignette, Series of 1901, plate number 12358 (Image courtesy of the National Postal Museum)

Scott REA69, 1/2 barrel / 80¢, Series of 1901, plate number 13210 (Image courtesy of Danny Weissman / eBay / djs stamps)

This is the discovery copy of this previously unknown plate number.

Scott REA69P var, 1/2 barrel / 80¢ proof of the vignette, Series of 1901, plate number 12680 (Image courtesy of the National Postal Museum)

Scott REA70P var, 1 barrel / $1.60 proof of the vignette, Series of 1901, plate number 12706 (Image courtesy of the National Postal Museum)

Scott REA71P var, 1 hogshead / $3.20 proof of the vignette, Series of 1901, plate number 13593 (Image courtesy of the National Postal Museum)

 

Series of 1902 Provisionals

With the reduction in tax from $1.60 per barrel to the pre-war $1 per barrel, the 1901 issues were revalued with a diagonal surcharge "TAX $1 PER BBL. / SERIES OF 1902." in red.

Scott REA72, 16-2/3¢ on 26-2/3¢ / 1/6 barrel, 1902 provisional
Scott REA73, 33-1/3¢ on 53-1/3¢ / 1/3 barrel, 1902 provisional
Scott REA74, $2 on $3.20 / 1 hogshead, 1902 provisional

 

Series of 1902

The tax was now restored to $1 per barrel.

Vignette images are: Washington (1/8 barrel, now 12-1/2¢); Treasury Secretary Thomas Corwin (1/6 barrel, now 16-2/3¢); Missouri senator Thomas Hart Benton (1/4 barrel, now 25¢); Treasury Secretary Philip Francis Thomas (1/3 barrel now 33-1/3¢); Jefferson (1/2 barel, now 50¢); Andrew Johnson (1 barrel, now $1.00); New York governor and senator Silas Wright, Jr. (1 hogshead, now $2.00).

Scott REA75c, 1/8 barrel / 12-1/2¢, Series of 1902, plate number 26456 (Image courtesy of Mystic Stamp Company)

Scott REA76, 1/6 barrel / 16-2/3¢, Series of 1902

Scott REA77c, 1/4 barrel / 25¢, light blue paper, Series of 1902, plate number 20324 (Image courtesy of U.S. Specialist)

Scott REA78 1/3 barrel / 33-1/3¢

Scott REA79c, 1/2 barrel / 50¢, light blue paper, Series of 1902, plate number 20320

Scott REA79P var, 1/2 barrel / 50¢ proof of the vignette, Series of 1902, plate number 27839 (Image courtesy of the National Postal Museum)

Scott REA80c, 1 barrel / $1, Series of 1902, plate number 14407 (Image courtesy of Mystic Stamp Company)

Scott REA81, 1 hogshead / $2, Series of 1902

 

Series of 1909 (1909-1911)

The tax remained at $1 per barrel for the new series.

Scott REA82P, 1/8 barrel / 12-1/2¢, Series of 1909, proof in brown, plate number 33131 (Image courtesy of the National Postal Museum)

Scott REA82P var, 1/8 barrel / 12-1/2¢, Series of 1909, proof in black, plate number 31326 (Image courtesy of the National Postal Museum)

Scott REA83, 1/6 barrel / 16-2/3¢, Series of 1909, plate number 33190

Scott REA84, 1/4 barrel / 25¢, Series of 1909
Scott REA85, 1/3 barrel / 33-1/3¢, Series of 1909

Scott REA86P, 1/2 barrel / 50¢, Series of 1909, proof plate number 38397 (Image courtesy of the National Postal Museum)

Scott REA87, 1 barrel / $1, Series of 1909
Scott REA88, 1 hogshead / $2, Series of 1909
Scott REA89, 5 barrels / $5, Series of 1909, issued 1911: center cutout only, so no plate number possible
Scott REA90, 10 barrels / $10, Series of 1909, issued 1911: center cutout only, so no plate number possible
Scott REA91, 25 barrels / $25, Series of 1909, issued 1911: center cutout only, so no plate number possible

 

Series of 1910 (1909-1911)

Scott REA92, 1/8 barrel / 12-1/2¢, Series of 1910, plate number 32xxx (Image courtesy of Mystic Stamp Company)

Scott REA93, 1/4 barrel / 25¢, Series of 1910, plate number xxxx5 (Image courtesy of Mystic Stamp Company)

Scott REA94, 1 barrel / $1, Series of 1909
Scott REA95, 1 hogshead / $2, Series of 1909

 

1914 emergency series, surcharged

The tax was now $1.50 per barrel.

Scott REA96, 1/8 barrel / (18-3/4¢) surcharge, 1914 Provisional

Scott REA97, 1/6 barrel / (25¢) surcharge on Scott REA83, 1914 Provisional, straddle plate number 461xx

Scott REA98, 1/48 barrel / (37-1/2¢) surcharge, 1914 Provisional

Scott REA99, 1/3 barrel / (33-1/3¢) surcharge on Scott REA85, 1914 Provisional, straddle plate number xx221

Scott REA99A, 1/3 barrel / (50¢) surcharge on Scott REA78d, 1914 Provisional, plate number 14920

Scott REA100, 1/2 barrel / (75¢) surcharge on Scott REA86, plate number (46)873

Scott REA100A, 1/2 barrel / (75¢) surcharge on Scott REA79c, 1914 Provisional
Scott REA101, 1 barrel / ($1.50) surcharge on Scott REA94, 1914 Provisional
Scott REA102, 1 hogshead / ($3) surcharge on Scott REA95, 1914 Provisional
Scott REA103, 5 barrels / (7.50) surcharge on REA89: center cutout only, so no plate number possible
Scott REA104, 10 barrels / ($15), surcharge on REA90: center cutout only, so no plate number possible
Scott REA105, 25 barrels / (37.50), surcharge on REA91: center cutout only, so no plate number possible

 

Series of 1914 / Act of 1914

The tax was now $1.50 per barrel.

Scott REA106, 1/8 barrel / 18-3/4¢, Series of 1914, straddle plate number 462xx. Also LL pos with initials of siderographer W.McA.

Scott REA106P, 1/8 barrel / 18-3/4¢, Series of 1914, proof plate number 46181 (Image courtesy of the National Postal Museum)

Scott REA107, 1/6 barrel / 25¢, Series of 1914
Scott REA108, 1/4 barrel / 37-1/2¢, Series of 1914

Scott REA108BP, 1/3 barrel / 50¢, Series of 1914, proof plate number 46314 (Image courtesy of the National Postal Museum)

     

Scott REA109, 1/2 barrel / 75¢, Series of 1914, plate numbers 462xx, (462)65, 462(4?)x

(462xx image courtesy of Mystic Stamp Company)

Scott REA109P, 1/2 barrel / 75¢, Series of 1914, proof plate number 46257 (Image courtesy of the National Postal Museum)

Scott REA110P, 1 barrel / $1.50, Series of 1914, proof plate number F60493 (Image courtesy of the National Postal Museum)

Scott REA111P, 1 hogshead / $3, Series of 1914, proof plate number 46267 (Image courtesy of the National Postal Museum)

Scott REA112, 5 barrels / 7.50: center cutout only, so no plate number possible
Scott REA113, 10 barrels / $15: center cutout only, so no plate number possible
Scott REA114, 25 barrels / 37.50: center cutout only, so no plate number possible

 

Series of 1916 / Act of 1916

Scott REA115P, 1/4 barrel / 37-1/2¢, Series of 1916, proof plate number 53786 (Image courtesy of the National Postal Museum)

Scott REA116, 1/2 barrel / 75¢, Series of 1916, straddle plate number (53)724

Scott REA116P, 1/2 barrel / 75¢, Series of 1916, proof plate number 65035 (Image courtesy of the National Postal Museum)

 

1917 series, surcharged "Act of 1917"

The tax was doubled again due to the U.S. entry into World War I. The tax is now $3 per barrel.

Scott REA117, 1/8 barrel / (37-1/2¢) Type A surcharge on REA96

Scott REA118, 1/8 barrel / (37-1/2¢) Type A surcharge on REA106, straddle plate number 46xxx. Also LL pos with initials of siderographer W.McA.

Scott REA119, 1/6 barrel / (50¢) Type A surcharge on REA97
Scott REA120, 1/6 barrel / (50¢) Type A surcharge on REA107a

Scott REA121, 1/4 barrel / (75¢) surcharge on REA108, straddle plate number 462xx. Also LL pos with initials of siderographer R.C. (Image courtesy of Eric Jackson)

Scott REA122a, 1/4 barrel / (75¢) surcharge on Scott REA115, straddle plate number (53)870

Scott REA122c, 1/4 barrel / (75¢) surcharge on Scott REA115, straddle plate number 538xx (Image courtesy of Eric Jackson)

Scott REA123, 1/3 barrel / ($1) Type A surcharge on REA99

Scott REA124, 1/2 barrel / ($1.50) surcharge on 75¢ Scott REA116, straddle plate number 563xx

Scott REA124d, inverted overprint error, plate number 58999 (Image courtesy of Eric Jackson)

Scott REA125, 1 barrel / ($3) Type A surcharge on REA110
Scott REA126, 1 hogshead / ($6) Type A surcharge on REA102
Scott REA127, 1 hogshead / ($6) Type A surcharge on REA111
Scott REA128, 5 barrels / ($15) on REA103: center cutout only, so no plate number possible
Scott REA129, 5 barrels / ($15) on REA112
Scott REA130, 10 barrels / ($30) on REA113: center cutout only, so no plate number possible
Scott REA131, 25 barrels / ($75) on REA114: center cutout only, so no plate number possible

 

1918 Provisionals

The tax was doubled yet again, now $6 per barrel.

Scott REA132, 1/8 barrel / (75¢) surcharge on REA118
Scott REA133, 1/6 barrel / ($1) surcharge on REA97
Scott REA134, 1/6 barrel / ($1) surcharge on REA107
Scott REA135, 1/6 barrel / ($1) surcharge on REA119
Scott REA136, 1/6 barrel / ($1) surcharge on REA120

Scott REA137, ($1.50) on 37-1/2¢ / 1/4 barrel, straddle plate number 46211 (Image courtesy of Eric Jackson)

Scott REA138, 1/4 barrel / ($1.50) surcharge on REA115
Scott REA139, 1/4 barrel / ($1.50) surcharge on REA122c
Scott REA140, 1/3 barrel / ($2) surcharge on REA99
Scott REA140A, 1/3 barrel / ($2) surcharge on REA99A
Scott REA141, 1/3 barrel / ($2) surcharge on REA99A, multiple surcharges
Scott REA142, 1/3 barrel / ($2) surcharge on REA123

Scott REA143 1/2 barrel / ($3.00) surcharge on Scott REA124c, straddle plate number F65718

Scott REA144, 1 barrel / ($6) surcharge on REA110

Scott REA145 1 barrel / ($12.00) surcharge on Scott REA125c, straddle plate number 60493

Scott REA146 1 barrel / ($12.00) surcharge on Scott REA111, straddle plate number 46258

Scott REA147, 1 hogshead / ($12) surcharge on REA111, multiple surcharges
Scott REA148, 5 barrels / ($30) on REA103: center cutout only, so no plate number possible
Scott REA149, 10 barrels / ($60) on REA113: center cutout only, so no plate number possible
Scott REA150, 10 barrels / ($60) on REA130c
Scott REA151, 25 barrels / ($150) on REA131c: center cutout only, so no plate number possible

 

1918 series

Later beer stamps were issued without plate numbers. Plate numbers are found only on the proof sheets. Proof sheets were not made available to collectors and are known only in the collection of the Smithsonian National Postal Museum.

Series of 1933, Fermented Liquor

Scott REA152P, 1/8 barrel Fermented Liquor, Series of 1933, proof plate number 126034 with C.S. indicating Chromium Steel finishing

Scott REA153P, 1/6 barrel Fermented Liquor, Series of 1933, proof plate number 125988

Scott REA154P, 1/4 barrel Fermented Liquor, Series of 1933, proof plate number 125998 with C.S.

Scott REA155, 1/3 barrel Fermented Liquor, Series of 1933

Scott REA156P, 1/2 barrel Fermented Liquor, Series of 1933, proof plate number 126045 with C.S.

Scott REA157P, 1 barrel Fermented Liquor, Series of 1933, proof plate number 126087 with C.S.

Scott REA158P, 1 hogshead Fermented Liquor, Series of 1933, proof plate number 126053 with C.S.

Scott REA159P, 5 barrels Fermented Liquor, Series of 1933, proof plate number 126057 with C.S.

Scott REA160, 10 barrels Fermented Liquor, Series of 1933
Scott REA161, 25 barrels Fermented Liquor, Series of 1933

Scott REA162, 1/8 barrel Fermented Liquor, Series of 1933, REA152 overprinted "ACT OF MARCH 22, 1933"
Scott REA163, 1/6 barrel Fermented Liquor, Series of 1933, REA153 overprinted "ACT OF MARCH 22, 1933"
Scott REA164, 1/4 barrel Fermented Liquor, Series of 1933, REA154 overprinted "ACT OF MARCH 22, 1933"
Scott REA165, 1/3 barrel Fermented Liquor, Series of 1933, REA155 overprinted "ACT OF MARCH 22, 1933"
Scott REA166, 1/2 barrel Fermented Liquor, Series of 1933, REA156 overprinted "ACT OF MARCH 22, 1933"
Scott REA167, 1 barrel Fermented Liquor, Series of 1933, REA157 overprinted "ACT OF MARCH 22, 1933"
Scott REA168, 1 hogshead Fermented Liquor, Series of 1933, REA158 overprinted "ACT OF MARCH 22, 1933"
Scott REA169, 5 barrels Fermented Liquor, Series of 1933, REA159 overprinted "ACT OF MARCH 22, 1933"
Scott REA170, 25 barrels Fermented Liquor, Series of 1933, REA161 overprinted "ACT OF MARCH 22, 1933"

 

Series of 1933, Fermented Malt Liquor

Scott REA171, 1/8 barrel Fermented Malt Liquor, Series of 1933
Scott REA172, 1/6 barrel Fermented Malt Liquor, Series of 1933

Scott REA173P, 1/4 barrel Fermented Malt Liquor, Series of 1933, proof plate number 127409 with C.S.

Scott REA???P, 1/3 barrel Fermented Malt Liquor, Series of 1933, proof plate number 127049 with C.S.

The 1/3 barrel value was apparently not issued as it is not listed in Scott or Durland. This proof from the National Postal Museum archives is thought to be the only plate number example.

Scott REA174P, 1/2 barrel Fermented Malt Liquor, Series of 1933, proof plate number 126959 with C.S.

Scott REA175, 1 barrel Fermented Malt Liquor, Series of 1933

Scott REA176P, 1 hogshead / 2 barrels Fermented Malt Liquor, Series of 1933, proof plate number F127037 with C.S.

Scott REA177P, 5 barrels Fermented Malt Liquor, Series of 1933, proof plate number 126945 with CS

Scott REA178P, 10 barrels Fermented Malt Liquor, Series of 1933, proof plate number F152178 with CS

Scott REA178AP, 25 barrels Fermented Malt Liquor, Series of 1933, proof plate number F158294 with CS

(All Series 1933 proof images courtesy of the Smithsonian National Postal Museum)

 

Series of 1934

These stamps were introduced in November 1934, and were in use for twenty years. They are denominated in barrels or fractions of barrels, which corresponded to different monetary values at different times of their use:

$5 per barrel, November 1934 - June 30, 1940
$6 per barrel, July 1, 1940 - October 31, 1942
$7 per barrel, November 1, 1942 - March 31, 1944
$8 per barrel, April 1, 1944 - October 31, 1951
$9 per barrel, November 1, 1951 - December 31, 1954

Scott REA179, 1/4 barrel Fermented Malt Liquor, "SURCHARGED / $6.00 RATE" on REA173
Scott REA180, 1/2 barrel Fermented Malt Liquor, "SURCHARGED / $6.00 RATE" on REA174

Scott REA181P, 1/8 barrel Fermented Malt Liquor, Series of 1934, proof plate number F133812 with CS

Scott REA182P, 1/6 barrel Fermented Malt Liquor, Series of 1934, proof plate number F133814 with CS

Scott REA183P, 1/4 barrel Fermented Malt Liquor, Series of 1934, proof plate number F155402 with CS

Scott REA184P, 1/3 barrel Fermented Malt Liquor, Series of 1934, proof plate number F133802 with CS

Scott REA185P, 1/2 barrel Fermented Malt Liquor, Series of 1934, proof plate number 130348 with CI

Scott REA186P, 1 barrel Fermented Malt Liquor, Series of 1934, proof plate number F155440 with CS

Scott REA187P, 1 hogshead Fermented Malt Liquor, Series of 1934, proof plate number F129999 with CS. The "2" denomination refers to the number of barrels in a hogshead.

Scott REA188, 100 barrels Fermented Malt Liquor, Series of 1942
Scott REA189, 500 barrels Fermented Malt Liquor, Series of 1945

(All Series 1934 proof images courtesy of the Smithsonian National Postal Museum)

 

Series of 1947

The earliest known use of these stamps was February 18, 1948. They used the same designs as the Series of 1934 stamps. The 1/6 barrel was prepared but was not released for use. The 1/3 barrel and 1 hogshead / 2 barrel denominations were discontinued. Some examples are known only through the Smithsonian deaccession or from proofs in the National Postal Museum archives. The barrel denominations corresponded to different monetary values at different times of their use:

$8 per barrel, April 1, 1944 - October 31, 1951
$9 per barrel, November 1, 1951 - December 31, 1954

Scott REA190, 1/8 barrel Fermented Malt Liquor, Series of 1947
Scott REA190B, 1/6 barrel Fermented Malt Liquor, Series of 1947 (not officially issued)
Scott REA191, 1/4 barrel Fermented Malt Liquor, Series of 1947
Scott REA192, 1/2 barrel Fermented Malt Liquor, Series of 1947
Scott REA193, 1 barrel Fermented Malt Liquor, Series of 1947
Scott REA194, 5 barrels Fermented Malt Liquor, Series of 1947
Scott REA195, 10 barrels Fermented Malt Liquor, Series of 1947
Scott REA196, 25 barrels Fermented Malt Liquor, Series of 1947
Scott REA197, 100 barrels Fermented Malt Liquor, Series of 1947
Scott REA198, 500 barrels Fermented Malt Liquor, Series of 1947

Series of 1951

Scott REA199, 25 barrels / ($225) surcharge "Value increased under / Revenue Act of 1951" on Scott REA178A

Beginning in 1955, breweries paid the taxes through a self-reporting system, and beer stamps were no longer required.

(Rate information courtesy of the grand award-winning exhibit of post-Prohibition beer stamps at the Rockford Stamp Show, March 2025.)

 

Brewer's Permit stamps
Special Tax stamps for Brewers

Series of 1871

Series of 1872 / Act of June 6, 1872

Labeled "First Series" but follows the earlier 1871 series.

Springfield 1A, Two Smokers, Series of 1872, plate number 1 (Image courtesy of the Eric Jackson)

Springfield 1A, Springer SAK??P, Two Smokers, Series of 1872, proof plate number 2 (Image courtesy of the National Postal Museum)

Series of 1875

Springfield 2, Springer SAK??, Farmer, black on green paper, Series of 1875

Series of 1878

Springfield 3B, Springer SAK??P, Agriculture and Industry, Series of 1878, proof with plate number 1623 in pencil (Image courtesy of the National Postal Museum)

Springfield 3B, Springer SAK??P, Agriculture and Industry, Series of 1878, proof plate number 1623 engraved. This is likely a second proof after the missing plate number from the previous proof had been corrected. (Image courtesy of the National Postal Museum)

Series of 1880

No plate number examples have been reported.

Series of 1884

($100, with coupons) No plate number examples have been reported.

Series of 1911

Springer SAK??P, Series of 1911, proof plate number 37413 (Image courtesy of the National Postal Museum)

 

Brewer of 500 Barrels or More special tax stamps

Springer SAK??, $100 F.Y.E. 1937

Please report any plate number examples.

 

Retail Dealer in Fermented Liquors special tax stamp

Springer SA??, $20, F.Y.E. 1934

Please report any plate number examples.

 

Temporary Retail Dealer in Fermented Liquors (Malt or Vinous) special tax stamp

Uncatalogued, $2.20, known with handstamped 1948 date

Please report any plate number examples.

 

Wholesale Dealer in Fermented Malt Liquor [Beer] special tax stamp

Springer SAF??, $55, F.Y.E. 1945
Springer SAF??, $55, F.Y.E. 1950

Please report any plate number examples.

 

Wholesale Dealer in Malt Liquors [Beer] special tax stamp

Springer SAF??, $50, Series of 1873: no plate number
Springer SAF??, $50, Series of 1876: no plate number
Springer SAF??, $50, Series of 1877: no plate number
Springer SAF??, $50, Series of 1878: no plate number
Springer SAF??, $50, Series of 1879: no plate number
Springer SAF??, $50, Series of 1880: no plate number
Springer SAF??, $50, Series of 1881: no plate number
Springer SAF??, $50, Series of 1882: no plate number
Springer SAF??, $50, Series of 1902 / Act of October 1, 1890
Springer SAF??, $50, Series of 1903 / Act of October 1, 1890

Springer SAF??P, $50, Series of 1914 / Act of 1890, proof plate number 37640 (Image courtesy of the National Postal Museum)

Springer SAF??, $100, F.Y.E. 1957
Springer SAF??, $123, F.Y.E. 1985
Springer SAF??, $500, F.Y.E. 1986

Please report any plate number examples.

Retail Dealer in Fermented Malt Liquor [Beer] special tax stamp

Springer SAE??, $20, F.Y.E. 1937
Springer SAE??, $20, F.Y.E. 1939
Springer SAE??, $22, F.Y.E. 1947
Springer SAE??, $22, F.Y.E. 1948

Please report any plate number examples.

 

[Temporary] Retail Dealer in Fermented Malt Liquors special tax stamp (fairs, reunions, picnics, carnivals, charitable events...)

Unlisted, $2.00, example known with 1940 handstamped date

Please report any plate number examples.

 

Retail Dealer in Malt Liquors [Beer] special tax stamp

Series of 1873-1885

$20, Series of 1873, 1874, 1875, 1876, 1877, 1878, 1879, 1880, 1881, 1882, 1883, 1884, 1885: no plate number

Series of 1891 / Act of 1890

Springer SA??P, $20, Series of 1891, proof plate number 3071 (Image courtesy of the National Postal Museum)

Series of 1892 / Act of 1890

Springer SA??P, $20, Series of 1892, proof plate number 3078 (Image courtesy of the National Postal Museum)

Series of 1893 / Act of 1890

Springer SA??P, $20, Series of 1893, proof plate number 3071 (Image courtesy of the National Postal Museum)

Series of 1894 / Act of 1890

Springer SA??P, $20, Series of 1894, proof plate number 3078 (Image courtesy of the National Postal Museum)

Series of 1895 / Act of 1890

Springer SA??P, $20, Series of 1895, proof plate number 3071 (Image courtesy of the National Postal Museum)

Series of 1900 / Act of 1890

Springer SA??P, $20, Series of 1900, proof plate number 3071 (Image courtesy of the National Postal Museum)

Springer SA??, $22, F.Y.E. 1956

Please report any additional plate number examples.

 

 

Other Alcohol Tax stamps

Plate numbers have been reported on taxpaid revenue stamps printed for

Distilled Spirits Bottle Labels (Springer ARBxx)
Distilled Spirits for Export stamps (Springer ADAxx)
Imported Distilled Spirits stamps (Scoville CIS1-CIS7, 1890(?)-1935)
Retail Dealer in Wines and Malt Liquors stamps (1940-49) (Springer SACxx)
Retail Liquor Dealer stamps (1875 - 1967?) (Springer SBxx)
Medicinal Spirits Stamp Tax (1941-49) (Springer SBJxx)
Fortified Sweet Wine stamps (1890) (Springer ABExx)
Imported Wine and Malt Liquor stamps (1891) (Springer CGxx)
Transfer Stamp for Grape Brandy (1911) (Springer ABNxx)
Industrial Alcohol Transfer stamps (~1923) (Springer ACExx)
Distillery Bonded Warehouse stamps (Springer ABHxx)
General Bonded Warehouse Re-transfer stamps (1894-1912+) (Springer ACBxx)
Brewer's Permits (1871, 1878) (Springer SAKxx)
Rectifier of Less Than 500 Bbls Per Year stamps (1879 - 1902) (Springer SBDxx)
Manufacturer of Nonbeverage Products Withdrawals... (1943-49)

Many of these plate numbers are known only from proof sheets or Bureau of Engraving and Printing records. In many cases, plate number examples on actual stamps have not been reported.

Plate numbers are not known on

Distilled Spirites stamp for Stock On Hand (Lesher 1, 1868)
Imported Wine or Liquor stamps (Scoville CW1-CW9)
Rectifier of Distilled Spirits stamps (1873 - 1885?)
Retail Dealer in Malt Liquors stamps (1873? - 1940?)
Retail Dealer in Malt Liquor (At Large) stamps (c. 1955)
Retail Dealer in Liquors (At Large) stamps (c. 1943 - 1995?)
Retail Dealer in Fermented Liquors stamps (1933 - 1934)
Retail Dealer in Fermented Malt Liquors stamps (1942 - 1949, some examples known through 1953)
(Temporary) Retail Dealer in Fermented Malt Liquors picnic stamps (c. 1950)
Retail Malt Liquor Dealer (Beer) stamps (c. 1954 - c. 1972)
Wholesale Liquor Dealer stamps (c. 1873 - 1959?)
Wholesale Dealer in Malt Liquors stamps (c. 1873 - 1914?)
Wholesale Dealer in Fermented Liquors (1933 - 1934)
Wholesale Dealer in Fermented Malt Liquors (1942 - 1953?)
Wholesale Malt Liquor Dealer (Beer) stamps (c. 1954 - 2003?)
Brewer of Less Than 500 Bbls Per Year stamps (c. 1873 - 1885?)
Brewer of 500 Bbls or More stamps (c. 1873 - 1984?)
Rectifier of Less Than 500 Bbls stamps (c. 1934 - 1935?)
Rectifier of 500 Bbls or More stamps (1945 example in green and red, with coupons)
Alcohol Warehousing [bottle] stamp, affixed to package entered into industrial alcohol bonded warehouse

Some of these stamps are huge, up to 8 inches high by 16 inches wide.

Please report any new discoveries.

 

State Alcohol Tax stamps

Plate numbers are unusual on state-issued revenue stamps of any type. Stamps with serial numbers, counting numbers, tracking numbers, position numbers, row or column numbers and other references are often mis-described as having "plate numbers." However, exceptions are known with genuine plate numbers, especially if the state-level stamp was printed by the Bureau of Engraving and Printing. Please report any new discoveries.

California 8 oz. / 5¢ Distilled Spirits tax stamp, possible plate number A1L5

   

Maine State Liquor Commission LS4, LS6, nondenomimated, with serial numbers

North Caroline W60S, 7¢ Wine Tax specimen, serial number 000

Pennsylvania B4 (1937), 1 Pint on 50¢ Beverage Tax, plate number 32 (Image courtesy of eBay / mattstef)

West Virginia B8 (1961), 1/4 barrel, Nonalcoholic Malt Beverage Tax, with serial number (Image courtesy of The American Revenuer, Nov.-Dec. 2008)

 

District of Columbia Beverage Tax stamps

Congress had jurisdiction over the District of Columbia, so when tax stamps were desired at the local level, they were printed by the Bureau of Engraving and Printing.

First Series, flat plate printings

Scott RE??P, 1/16 gallon, prepared in 1934, flat plate proof plate number F129501

Scott RE??P, 1/10 gallon, prepared in 1934, flat plate proof plate number F128720

Scott RE??P, 1/8 gallon, prepared in 1935, flat plate proof plate number 131703

Scott RE??P, 1/5 gallon, prepared in 1943, flat plate proof plate number (F)154014

Second Series, rotary press printings

Scott RE??P, 1/80th gallon, printed in 1950, rotary press proof plate number 161715

Scott RE??P, 1/16th gallon, printed in 1948, rotary press proof plate number 160187

Scott RE??P, 1/5 gallon, printed in 1948, rotary press proof plate number 160189

Scott RE??P, 1 gallon, printed in 1955, rotary press proof plate number 165379

Third Series, rotary press printing with values as surcharge

Scott RE??P, blank gallon, printed in 1958, rotary press frame, proof plate number 166776

The blank frame was to be overprinted with a fractional gallon value in a process similar to how the values for wine stamps and the final series of postage due stamps were handled. This avoided the time and expense of having to create separate plates for each fractional gallon value.

(All DC beverage tax proof images courtesy of the National Postal Museum)

 

 

Related links:

Earlier Revenues

Documentary stamps

Proprietary stamps

Stock Transfer stamps

 

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This page last updated April 15, 2026.