$17.00 CAD
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Set of three carte de visite (CDV) head photos of American women that can be dated to 1865-66 due to their having a tax stamp on the back.
#1 Stern woman
Nice CDV photo of a stern looking woman, buttoned up blouse.
On back photographer: ‘F. CLAPSADEL, PAINESVILLE, OHIO. Negative Preserved.’
On back is a cancelled 2 cent "US.Inter.Rev." revenue tax stamp.
Small spot top of photo. Light toning top back.
4” x 2 ½”
#2 Woman with crucifix
Nice CDV photo of a woman wearing a crucifix, looking down to her left.
On back photographer: ‘S. MASURY, Photograph Rooms, 289 Washington St., BOSTON.’
On back is a cancelled 2 cent "Proprietary" revenue tax stamp.
Small paper nick at top. Light rust spots bottom border. Light toning top back.
4” x 2 ⅜”
#3 Woman with hair in a bun
Nice CDV profile photo of a woman with hair in a bun.
No photographer name.
On back is a cancelled 3 cent "Proprietary" revenue tax stamp.
Light smudge LL of photo.
4” x 2 ⅜”
Faced with the financial demands of the Civil War, a June 30, 1864, act of Congress placed a new luxury tax on "photographs, ambrotypes, daguerreotypes or any other sun-pictures." Photographers were required to affix a properly denominated revenue stamps on the back of the image and cancel it by initialing and dating it in pen.
However, there was not a special stamp created for photography. So, you will see on the backs of the calling card photographs US revenue stamps originally intended for Bank Checks, Playing Cards, Certificates, Proprietary, Bill of Lading, etc. These were accepted by the Federal Government on cartes de visite as long as the stamp denomination was appropriate.
The amount of tax required for a carte de visite was determined by the cost of the photograph:
Less than 25 cents: 2 cent stamp
25 to 50 cents: 3 cent stamp….
Most calling card images cost between 25 and 50 cents. Thus, the majority of cartes de visite have a 2 or 3 cent revenue stamp affixed to them.
One cent stamps began being charged for less expensive photos from March 1865 to 1 August 1866. The tax on photographs was repealed on that date.
www.stamp-collecting-world.com
