$10.00 CAD
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Set of two carte de visite (CDV) posed photos of American couples that can be dated to 1865-66 due to their having a tax stamp on the back.
#1 Woman with ribbon and a man
Nice CDV photo of a woman with ribbon in her hair, standing beside a seated man.
On back photographer: ‘Foljambe Bros., 211 Superior Street, Cleveland O. ’
On back is a cancelled 2 cent “Proprietary." revenue tax stamp.
UR corner photo folded. Light toning top back.
4” x 2 ½”
#2 Older couple
Nice CDV photo of a seated older couple, man with right hand on chest, left hand holding glasses. Woman wearing bonnet.
On back photographer: ‘Photographed by S.T. BRACKBILL, Perrysville, Pa. Negatives Preserved.’
On back is a cancelled 2 cent "Bank Check" revenue tax stamp.
Smudges on front. On back, toning at bottom, smudge at top, smudging.
4” x 2 ½”
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 The tax on photographs was repealed on that date.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
