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Revenue stamps during the American Civil War 
Use the following to expand the context... 
  
American Civil War (1861-1865) 
Dating photographs 
 
On 30th June 1864 Congress passed the Internal Revenue Act of 1864[1] to raise additional revenue to finance the American Civil War. This included a provision to tax "photographs, ambrotypes, daguerreotypes or any other sun-pictures" by affixing a tax revenue stamp[2] proportionate to the cost of the photograph to the reverse of each photograph.
Up to 25 cents - 2 cent revenue stamp
26-50 cents - 3 cent revenue stamp
51 cents - $1 - 5 cent revenue stamp
Over $1 a further 5 cent stamp for each $1 or fraction thereof.
 
  

Footnotes 
  
  1. Λ 30 June 1864, Internal Revenue Act of 1864 (13 Stat. 223) 
      
  2. Λ Richard Friedberg, 1994, "Introduction to United States Revenue Stamps", Linn's Stamp News (Sidney, Ohio); David Horton, 2006, Exposing America: Photographs From August 1, 1864 through July 31, 1866, (Soundhole Publishing) 
      
 
  
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Slideshow (Be patient as this has 20 slides to load.) 
  
Checklist 
  

  
LL/45781
ThumbnailInter. Revenue 
Tax revenue stamps on carte de visite 
1860
Carte de visite, back 
Private collection of Bill Lee 

  
LL/45782
ThumbnailInter. Revenue 
Tax revenue stamps on carte de visite, 1 cent "Proprietary" and 2 cent "U..S.Inter.Rev." half 
1860
Carte de visite, back 
Private collection of Bill Lee 

  
LL/45707
ThumbnailFay & Barney's New Photographic Gallery, Malone, N.Y. 
Carte de visite back with 1 cent of Tax revenue stamp (1/2 stamp) 
1860
Carte de visite, back 
Private collection of Bill Lee 

  
LL/45783
ThumbnailInter. Revenue 
Tax revenue stamps on carte de visite, blue, 2 cent "Proprietary", 2 cent "Bank check" with and without perforations and 2 cnt "Playing cards" 
1860
Carte de visite, back 
Private collection of Bill Lee 

  
LL/29578
ThumbnailFR [Frank Rowell] (Boston, Mass.) 
Reverse of carte de visite for FR [Frank Rowell studio] (Boston, Mass.) 
1860
Carte de visite, back 
Private collection of Andrea Cesari 

  
LL/32763
ThumbnailKimball & Son (Concord, N.H.) 
Back of CDV for Kimball & Son - with 2 cent tax stamp 
1860
Carte de visite, back 
Private collection of Andrea Cesari 

  
LL/45784
ThumbnailInter. Revenue 
Tax revenue stamps on carte de visite, orange, 2 cent "Proprietary", 2 cent "U.S.Inter.Rev.", 2 cent "Express" and 2 cent "U..S. Inter. Rev." half 
1860
Carte de visite, back 
Private collection of Bill Lee 

  
LL/45785
ThumbnailInter. Revenue 
Tax revenue stamps on carte de visite, green, 3 cent "Playing cards", 3 cent "Proprietary" 
1860
Carte de visite, back 
Private collection of Bill Lee 

  
LL/31984
ThumbnailMaynard & Quimby 
The backmark of "Maynard & Quimby, Milford, MA". With a pen cancelled green three-cent "proprietary" tax stamp affixed 
n.d. 
Tintype, 1/6 plate, back 
J. Cosmas Vintage Photography 
10 
  
LL/45706
ThumbnailW.L. Oermon's Photographic Studio (914 Arch St., Philadelphia) 
Carte de visite back with 3 cents of Tax revenue stamps 
1860
Carte de visite, back 
Private collection of Bill Lee 
11 
  
LL/45710
ThumbnailGalveston Photograph Company (New Gallery, Tremont Strret, Galveston, Texas) 
Carte de visite back with 5 cents of Tax revenue stamps (more than the required tax) 
1860
Carte de visite, back 
Private collection of Bill Lee 
12 
  
LL/11540
ThumbnailJoseph P. Babbitt 
Portrait of two gentlemen (Back) - Showing Babbitt's Ft Scott verso imprint 
1865 
Carte de visite 
Location and source information requested 
13 
  
LL/22354
ThumbnailUnidentified photographer/creator 
2 cent orange revenue stamp 
n.d. 
Carte de visite, back 
Be-Hold 
Courtesy of Larry Gottheim - Be-Hold (50 / 38) 
  
14 
  
LL/27073
ThumbnailUnidentified photographer 
Civil War revenue stamps 
1865, 20 March 
Tintype, revenue stamps 
Be-Hold 
Courtesy of Larry Gottheim (Auction: Feb 21, 2008, 51, part 1 / lot 61) 
  
15 
  
LL/45705
ThumbnailWm. C. North (205 Superior St., Cleveland, Ohio) 
Carte de visite back with 3 cents of Tax revenue stamps 
1860
Carte de visite, back 
Private collection of Bill Lee 
16 
  
LL/45708
ThumbnailJ.H. Heering's Photographic Gallery (First Street, San Jose) 
Carte de visite back with 4 cents of Tax revenue stamps 
1860
Carte de visite, back 
Private collection of Bill Lee 
17 
  
LL/45709
ThumbnailUnidentified photographer 
Carte de visite back with 5 cents of Tax revenue stamps (more than the required tax) 
1860
Carte de visite, back 
Private collection of Bill Lee 
18 
  
LL/45711
ThumbnailD.R. Clark's Art Gallery (Lafayette, Ind.) 
Carte de visite back with 6 cents of Tax revenue stamps (more than the required tax) 
1860
Carte de visite, back 
Private collection of Bill Lee 
19 
  
LL/50228
ThumbnailW.L. Germon (Philadelphia) 
Backmark for "W.L. Germon's Temple of Art - 914 Arch St., Philadelphia" Washington Lafayette Germon. 
1860s (late) 
Carte de visite, verso 
Private collection of Thomas E. McCarty 
 
  
 
  
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