Luminous-Lint - for collectors and connoisseurs of fine photography
HOME  BACK>>> Subscriptions <<< | Testimonials | Login | FREE NEWSLETTER

Getting around

 

HomeWhat's NewContentsVisual IndexesOnline ExhibitionsPhotographersGalleries and DealersThemes
AbstractEroticaFashionLandscapeNaturePhotojournalismPhotomontagePictorialismPortraitScientificStill lifeStreetWar
CalendarsTimelinesTechniquesLibrarySupport 
 

Home > Contents > Listing - Alphabetical - Styles and movements - Articles - Wars - Organisations - Exhibitions - Magazines - Connections - Source

 
PhVRevenue 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.[2] This included a provision to tax "photographs, ambrotypes, daguerreotypes or any other sun-pictures" by affixing a tax revenue stamp[3] 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.
The American Civil War ended on 19 April 1865 and on 1 August 1866 the stamp tax was repealed.  
  
Thumbnail Thumbnail  
PhVJ. Gurney: Revenue stamps with an overstamped "Proof" mark 
  
 
  

Footnotes 
  
  1. Λ 30 June 1864, Internal Revenue Act of 1864 (13 Stat. 223) 
      
  2. Λ Kathleen Fuller, 1980, "Civil war stamp duty; Photography as a revenue source", History of Photography, vol. 4, issue 4, pp. 263-282 
      
  3. 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) 
      
 
  
Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail Thumbnail  
PhVPhotohistory Visualizer (Be patient as this has 25 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/61569
ThumbnailJos. P. Sharman (Des Moines, Iowa) 
Backmark for Jos. P. Sharman, Des Moines, Iowa (with tax revenue stamp) 
n.d. 
Carte de visite, back 
The Jeffrey Kraus Collection 

  
LL/64412
ThumbnailJoel E. Whitney 
Backmark for "Whitney's Gallery, Saint Paul" 
1862 (or later) 
Carte de visite, back 
Cowan Auctions, Inc 
Am. Hist. Private New England Collection: Timed Online Auction, 18 January 2016, Lot: 146 
  

  
LL/57314
ThumbnailJ.C. Elrod (136 Main Street, Louisville, Kentucky) 
Backmark for J.C. Elrod, 136 Main Street, Louisville, Kentucky. With 2 cent revenue stamp. 
n.d. 
Carte de visite, back 
Private collection of James Elmegreen 
10 
  
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 
11 
  
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 
12 
  
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 
13 
  
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 
14 
  
LL/64431
ThumbnailJ.B. Hazleton (Montrose, Enn.) 
Henry, 3 yrs old 
n.d. 
Carte de visite, back 
Private collection of Pat Street 
15 
  
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 
16 
  
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 
17 
  
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) 
  
18 
  
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) 
  
19 
  
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 
20 
  
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 
21 
  
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 
22 
  
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 
23 
  
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 
24 
  
LL/67700
ThumbnailJeremiah Gurney 
Back of carte de visite with revenue stamp with a wet "proof" stamp 
1864-1866 (ca) 
Carte de visite, back, detail 
_PRIVATECOLLECTION_TerryAlphonse 
25 
  
LL/67699
ThumbnailJeremiah Gurney 
Back of carte de visite with revenue stamp with a wet "proof" stamp 
1864-1866 (ca) 
Carte de visite, back, detail 
_PRIVATECOLLECTION_TerryAlphonse 
 
  
 
  
HOME  BACK>>> Subscriptions <<< | Testimonials | Login | FREE NEWSLETTER
 Facebook LuminousLint 
 Twitter @LuminousLint