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    Tremendous Rarity

    $1 Yellow Green (RJM1), an exceedingly rare used Marijuana Tax stamp, bright fresh color on clean white paper, full even perfs all around, non-obtrusive manuscript and cut cancels (the cut cancel not actually cutting completely through the paper), a Fine world class rarity; the only value priced used by Scott, believed to be one of only two recorded used examples AND the only sound example of the two.

    Scott $15,000

    Expertization: 1980 SPA and 1980 & 2009 PF Certificates

    Marihuana Tax stamps came about as a result of the "Marihuana Tax Act of 1937" law passed by Congress requiring doctors, dentists, and other legitimate users to register and pay an annual license fee of $1 to $24, and further requiring recreational users (a.k.a. "drug users") to pay a tax of $100 on every ounce purchased... the penalty five years in prison and a stiff fine. Marihuana Tax stamps were used from 1937 until 1969 when their use was declared unconstitutional by the U.S. Supreme Court on the grounds that the information required on the tax stamp receipt violated the right of protection from self-incrimination.

    Because of the extremely stringent regulations during the 33 years of use, it was nearly impossible for the average person to obtain a tax stamp. While they eventually found their way into private collections, their use was so scarce that most collectors never knew they existed... and with the difficulties in obtaining a tax stamp in period, used examples were essentially unheard of even after they found their way into private hands.

    Auction Info

    Auction Dates
    June, 2010
    23rd Wednesday
    Bids + Registered Phone Bidders: 0
    Lot Tracking Activity: N/A
    Page Views: 630

    Buyer's Premium per Lot:
    15% of the successful bid (minimum $14) per lot.

    Sold on Jun 23, 2010 for: Sign-in or Join (free & quick)
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