$20.00 CAD
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Set of four carte de visite (CDV) posed photos of children that can be dated to 1865-66 due to their having a tax stamp on the back.
#1 Young girl in tartan dress
Nice CDV photo of a young girl dressed in a tartan, sitting on a chair.
On back photographer: ‘J. WATSON 92 East Fifth Street, Cincinnati, O. 92 West Fifth Street, near Vine. At 92 Pictures are copied to every size.”
On back is a cancelled 2 cent “Proprietary." revenue tax stamp.
Light smudges, couple of rust spots at top. Toning on back.
4” x 2 ⅜”
#2 Woman and daughter
Nice CDV photo of a seated woman, holding the hand of a young girl standing beside her.
On back photographer: ‘S.S. JOHNSTON, PHOTOGRAPHIC ARTIST, Mason Street, Polo Ill.’
On back is a cancelled 2 cent "U.S. Inter. Rev." revenue tax stamp.
Smudges and toning on front. UL corner creased. Smudges on back, toned at bottom.
4” x 2 ⅜”
#3 Young girl in striped dress
Nice CDV photo of a standing young girl in a striped dress.
Decorated back. Photographer: ‘DEWEY’S GALLERY, N. W. Cor. Fourth & Central Avenue, CINCINNATI, O.”
On back is a cancelled 2 cent "Proprietary" revenue tax stamp.
Corners clipped. Smudges on front.
4” x 2 ⅜”
#4 Young Boy
Nice CDV photo of a young boy in a suit, standing beside a chair.
On back photographer: ‘JAMES B. GROSS, PHOTOGRAPHER, Nos 94 & 96 Main St., Opposite the Court House, DAYTON, O.’
On back is a cancelled 2 cent "U.S. Inter. Rev." revenue tax stamp.
Corners clipped. Discoloration UR corner Toning LR corner. Smudges.
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
