The State of New York Stock Transfer Tax Stamp

304 varieties and counting...

- NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond
- Different Styles of Stamped and Punched cancellations -Attached Multiples - Mint and Used -- Perfins on Memorandums -Used on Stock Certificates -
- CLICK HERE FOR THE SLOWER BANDWIDTH "DIAL-UP" VERSION -
- I’m told some don’t like a page this dark, so CLICK HERE FOR THE WHITE BACKGROUND VERSION if you prefer -
ALBUM PAGES FOR SALE HERE -


 

Not all stamps were used for postage. These tax stamps (or revenue stamps or fiscal stamps) were used to pay tax imposed by New York due to the Stock Transfer Stamp Tax of 1905 which taxed the sales of corporate stocks and certificates. This threatened the movement of the Wall Street financial center over to New Jersey, but that never materialized (see image below). This tax lasted until 1981 although the use of the actual stamps ended much earlier. These stamps are considered "State Revenues" so you won't find them listed in a standard Scott Catalog.  These were issued by New York State, not by the federal government.

a May 5th, 1906 NY stock purchase memorandum - paid under protest

Most of the main varieties are displayed here. (There are many more sub-varieties.) Some of the differences: 19 denominations, 3 design styles (with more variations than you can imagine), 5 styles of "overprint" ink (in multiple colors), and at least 6 perforation varieties. (Note: Keep in mind that some of the nuances of the slight color varieties may not display easily on these pages due to either the limitations of my scanner or the limitations of your computer monitor.)

This is an ongoing project so there will be constant changes to this page as it evolves. I would like to publicly thank Ken Pruess whose help was invaluable in the making and refining of this page. Make sure to check back again later - Thanks for stopping by!

If any of the many images do not load, Right-Click on image and choose Show Picture to force it to load

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1905 - no overprint - on smooth hard white paper - (rouletted 12)
black
black - imperforate pair - THANKS to Roger Libot for this image red brown brown  green light green orange orange - imperforate pair  light orange  worn plate brown - type I corners deep brown - type I corners a detail of Type I and Type II corners brown - type II corners deep ultramarine dim ultramarine blue carmine  rose red carmine - with fine shade line inside the "2" numeral rose red - with fine shade line inside the "2" numeral  carmine-POSSIBLY with scratched plate on left - with fine shade line inside the "2" numeral  dull purple  olive

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1905 - no overprint - on yellow rough porous paper - (rouletted 12)
black - Thanks to Ken Pruess for providing this image.  green  orange  blue  carmine - grid background behind "2"   rose red - grid background behind "2"  carmine - solid background behind "2"

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1906 - overprint of large hollow numeral of value - (perf. 12) -
 1906-1907 issues have a very hard to spot clear, water-soluble diamond shaped overprint (digitally enhanced image) 
with a clear, water-soluble overprint in a (double) diamond shape of 12mm x 24mm

(Difficult to see on Mint 1906-1907 stamps. Completely washed from soaked, used stamps)

greenish gray black - imperforate block of 4 blue graybrown  green  yellowish green orangeorange - missing overprint (MINT stamp) orange - attached pair - imperforate horizontallyorange - imperforate block of 4 brown gray brown ultramarine - type I numeral "1" (curvy design)a detail of numeral "1" Type I and Type II  ultramarine - type II numeral "1" design (straighter lines) gray blue - type II numeral "1" design (straighter lines)blue - type II numeral "1" design (straighter lines)roseorange red w/ green overprintdull purpleolive 


 

Over the course of about 40+ years, these revenue tax stamps have changed form many times. Sometime the changes were very obvious to anyone, but other times they were minor enough to need a magnifying glass to see the slight variation. I hope this page is interesting for you and maybe even helps you narrow down or identify several of these state revenue stamps in your own collection. - Many of them are quite common, but a few are much harder to come by.

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1907 - new design - overprint of large hollow numeral of value - Watermarked paper used: Watermarked paper of 1907 - 1915

(perf. 12) - with a clear, water-soluble overprint on front in a diamond shape 12mm x 24mm
orange brown  lilac  ultramarine  pale ultramarine  blue  greenish black  orange  rose  green  dark brown  olive  olive with blue overprint

a 1907 NY stock purchase memorandum with both 1906 and 1907 tax stamps - Thanks to Roger Libot for providing this image.

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1908 - overprint of numeral of value in checkered pattern of 8 (or 5) - (perf. 12)  -  Clear, vertical wavy line overprint: "digitally enhanced" EXAMPLE of the clear overprint  
orange brown  olive brown  with double overprint-Thanks to Ken Pruess for providing this image  brown w/ green overprint  dark brown w/ green overprint  lilac  purple  ultramarine  blue  milky blue  pale gray blue  gray blue w/ violet overprint  greenish black  black  greenish black with green overprint-Thanks to Ken Pruess for providing this image.  yellow olive  green olive  yellow olive with red overprint  yellow olive - violet overprint 
 Notice how these 50-cent denominations are
 the only overprint designs in any of the series to use
 the  ¢  symbol. I have no idea why that is.

orange  orange with green overprint  orange with violet overprint  rose  red  rose w/ blue overprint  red w/ green overprint  blue green  yellow green  yellow green with green overprint  dark brown  olive - Thanks to Ken Pruess for providing this image.  


 

The stamps shown on this page are in no way the only color varieties available. While some issues (usually the later ones / post-1930) have primarily one color type, there are multiple color variations for many of the early issues. Overprint colors can vary as well.

 


 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1914 - overprint numeral of value inside frame - both upper corners hollow (without solid dot) - (perf. 12)
carmine w/ green overprint  olive brown  dark red brown  orange  
yellow orange  red orange  dark violet  deep violet  red lilac w/ green overprint  green  blue green  blue  mustard  gray

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1914 - overprint numeral of value inside frame - upper left corner has solid dot added - (perf. 12)
carmine w/ green overprint  red brown  yellow orange  dark violet  red lilac with green overprint  red lilac with violet overprint  
 

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1914 - overprint numeral of value inside frame - both upper corners have solid dot added - (perf. 12)
carmine w/ green overprint  yellow orange  dark violet  red lilac w/ green overprint  green   

 


 

What are these things? These are referred to as "Memorandums" although, as you can see, they go by many different names on the actual document. (Yes, Memorandums or Memoranda are the correct plural terms, not "memorandi".)
Memorandums w/ tax stamps applied

While most of the time these revenue stamps are found loose, sometimes it can be more interesting (and certainly more challenging) to collect them still attached to these Memorandums as they were originally used.

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1915 - same as above but on heavy white paper  - (perf. 12)
carmine-heavy white paper - Thanks to Ken Pruess for providing this image.  deep olive-heavy white paper - Thanks to Ken Pruess for providing this image.  orange-heavy white paper - Thanks to Ken Pruess for providing this image.  dark red brown - heavy white paper  red lilac-heavy white paper - Thanks to Ken Pruess for providing this image.  yellow green-heavy white paper - Thanks to Ken Pruess for providing this image.  blue - heavy white paper  
 

This link will show you a close-up of the paper types used from 1907-1914  close-up of paper types: (L) 1907-1914 / (R) heavy 1915 type  and the heavy 1915 type

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

New watermarked paper was used beginning in 1916 with the repeating phrase "State of New York Stock Transfer Tax Stamp" which can be either forwards, reverse, or inverted.

The watermark begins at a different spot on each line, but the entire pattern repeats every five lines.
digitally enhanced photo of watermark: "State of New York Stock Transfer Tax Stamp"

The entire length of the full phrase is about 19.5 cm (or 7.7 inches) in a font which is about 6mm (or .25 inch) tall.
another enhanced photo of the NYSTT watermark: "State of New York Stock Transfer Tax Stamp"

 

1916 - new design - The vertical hatching above the value numeral panels is incomplete and also the vertical ends of the rectangle panels below "CENTS" have thinner ends for both of these 1916 series - overprint of numeral of value in checkered pattern of 5 - (perf. 12x11) 
olive  
olive brown  brown  yellow orange  olive green  deep green  black  orange yellow  olive yellow  close-up of the original 1916 design of the "1" Dollar - wide top serif and shade lines that don't fade at the base  orange red  rose carmine  pale red orange  light tan  deep red with green overprint close-up of the original 1916 design of the "2" Dollar - shallow tip in elbow corner and base top shade line not interrupted by curve grey  orange brown  deep violet brown  greyish purple  blue  green 

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1916 - same new design as above - overprint of numeral of value in checkered pattern of 5 - (perf. 11)
grey brown  orange brown  brown  orange  orange yellow  tan orange  red orange  olive green  green  pale yellow green  black  closeup of ST100 with normal vertical and horizontal lines on inner shield border  blue black  black-mostly horizontal lines on inner shield border - see closeup  closeup of previous ST101 with mostly horizontal lines on inner shield border  yellow orange  orange yellow  ochre  close-up of the original 1916 design of the "1" Dollar - wide top serif and shade lines that don't fade at the base  carmine w/ red violet overprint  reddish orange w/ red violet overprint  deep red w/ green overprint  red w/ green overprint  bright red w/ green overprint  orange red w/ green overprint  close-up of the original 1916 design of the "2" Dollar - shallow tip in elbow corner and base top shade line not interrupted by curve  violet brown  deep violet brown  dark red brown  orange brown  dark brown  blue  dark green  gray

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1922 - same as above series but the ends of the rectangle panels below "CENTS" have heavy, thicker ends.From 1922 on, the panels below CENTS have thicker vertical lines

The vertical hatching above the value numeral panels is complete - (perf. 11) 
brown  pale orange brown  deep brown  orange  reddish orange  pale yellow green  olive  deep green  black  black - DOUBLE TRANSFER - see close-up  <--- CLOSE UP OF DOUBLE TRANSFER of previous 112a type - notice the "shadow-like" double impression  blue black  yellow orange  olive orange  close-up of the redesigned 1922 "1" Dollar - narrow top, shade lines fade at base  carmine  claret red  carmine - no overprint  grey violet - with diagonal cut in rectangle above "RAN" of TRANSFER  diagonal cut in engraving above "RAN" of TRANSFER on some ST115/ST115a type stamps  grey violet - without usual diagonal cut in rectangle above "RAN" of TRANSFER  dark red violet - with diagonal cut in rectangle above "RAN" of TRANSFER  dark red violet like previous-except this one has an exceptionally high overprint-nearly off the stamp-quite unusual  puce  gray brown  orange brown  deep brown   close-up of the 1922-1936 re-designed "2" Dollar - deeper tip in elbow corner and base top shade line interrupted by curve   
From this 1922 series on (until the completely re-designed 1943 series), these re-engraved versions of the "1" digit and the "2" digit were used on the 1 and 2 Dollar denominations.

A 1926 stock transfer certificate - containing both Federal tax stamps and State tax stamps  

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1929 - Only the "One Thousand Dollars" denomination was issued during this year
"One Thousand Dollars"-overprint of "M" on 4 corners with red serial number at bottom

This link will show you a page of attached multiples including a group of 10 of these $1000 denomination above

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1930 - same as above series but additionally, the the inner frame line has an added heavy line - close-up of the added inner frame line
(perf. 11 - with a 4 cent "perf. 12" addition)
dark blue  brown  orange  orange - "perf 12", not "11" like the rest of this series  dark olive  green  black  yellow orange  bright violet - w/ ink spots inside left or right frame line  click here for more info about the ink spots on the outer frame line  dark green  puce

 

"PRINTING METHODS"
Here are some of the proofs used in the printing process for these stamps. (Proofs are used to inspect a printing plate for defects or for color selection.)
The two outer ones are overprint proofs.
2 cent overprint proof  5 cent plate proof  10 cent overprint proof

These are what the printing plates looked like. These have been purposely defaced to prevent them from being used further (causing the dimples from the hammer strikes on the printing side).
20 cent printing plate   $2 printing plate

This is a Plate Proof for a 1943 version "ST158" - Thanks to Roger Libot for providing this image.
Plate Proof for a 1943 version ST158-Thanks to Roger Libot for providing this image.

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond


 

 From 1932 on, the overprint design changed from the earlier checkered pattern of 5 or 8 digits to a single numeral of value inside a large "C" (cents) or "D" (dollars) - except for the "100" Dollar denomination.

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1932 - same design as above - overprint of numeral of value inside large "C" or "D" - (perf. 11)
dark blue  orange  dark olive  bistre  orange brown w/ purple overprint  orange brown w/ green overprint  green  black  black w/ purple overprint  turquoise blue  yellow orange  blue green  color variant-not listed - green blue?  red  deep violet  dark green  bright green  puce  orange  


Margin markings found in the selvage area are always interesting to collect. Here are some date markings:

November 1920:

 

June 1930:

 

July 1930:

 

February 1932:

 

July 1941:

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1936 - same as above - (perf. 12.5)
blue  brown  orange  dark olive  green  black  turquoise blue  turquoise blue - attached pair, imperforate between  yellow orange  red  red - error - 2 pre-printing vertical paper folds along right edge  deep violet  dark green  bright green  bright green-overprint extends over left "4"  bright green-not listed-overprint extends nearly to top border  puce  "100" overprint instead of "D"  

 

"Quayle & Sons" (and then later "Quayle & Son") was the printer for the earlier series of NY Stock Transfer Tax stamps

Printing was done by "Quayle & Sons/Son" for 1905-1941 


Printing was done by "Quayle & Sons/Son" for 1905-1941

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1943 - new design - ball added at base of shields, triple border line, 3 panels above "stock transfer tax" removed - same overprint - (perf. 12)
blue  brown  orange  olive  green  black  turquoise blue  orange  red  violet  olive green  green  puce  royal blue  magenta - "100" overprint instead of "D"  

 

"American Bank Note Company" was the printer for the later series of NY Stock Transfer Tax stamps
Printing was done by "American Banknote Company" for 1943 on

 


 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

Same 1943 series as above as standard SPECIMEN
blue  brown  orange  olive w/ red "SPECIMEN" overprint  olive w/ black "SPECIMEN" overprint  green  black  turquoise blue  orange  red  violet w/ red "SPECIMEN" overprint  violet w/ black "SPECIMEN" overprint  olive green  green  puce w/ red "SPECIMEN" overprint  puce w/ black "SPECIMEN" overprint  royal blue  magenta - "100" overprint instead of "D"  

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

Same 1943 series as above as Imperforate Specimens

blue  brown  orange  olive  green  black  turquoise blue  orange  red  violet  olive green  green  puce  royal blue  magenta  

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

1975 -  same series as above with "B" Bond tax overprint
blue w/ "B" Bond Tax overprint  orange w/ "B" Bond Tax overprint  olive w/ "B" Bond Tax overprint  orange w/ "B" Bond Tax overprint  red w/ "B" Bond Tax overprint  violet w/ "B" Bond Tax overprint  olive green w/ "B" Bond Tax overprint  10 dollars - puce - with "B" overprint - "BN8"  royal blue w/ "B" Bond Tax overprint  

 

 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

 

If any of the many images do not load, Right-Click on image and choose Show Picture to force it to load


 

THEY ARE HERE!!! - I am now offering album pages for sale for this series - Read all about them here.

 


 

 This link will show you a page of attached multiples including blocks and full sheets of New York Stock Transfer Stamps - THANK YOU to all who have contributed their images to share with others.

 

 

 

And a special treat for those of you who are diligent enough to have reached the bottom of the page - If you click here you can see what a full collection of more than 260 different New York Stock Transfer Tax stamps looks like. The image is a bit fuzzy to keep the file size reasonable because there's a screen-full and then some!

How to reach Kurt Lange - send me your thoughts, comments, suggestions, reactions, etc...

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 - NAVIGATION LINKS - (Intro) | 1905 (1) | 1905 (2) | 1906 | 1907 | 1908 | 1914 (1) | 1914 (2) | 1914 (3) | 1915 | 1916 (1) | 1916 (2) | 1922 | 1929 | 1930 | 1932 | 1936 | 1943 | 1943 (2) | 1943 (3) | 1975 Bond

- Different Styles of Stamped and Punched cancellations -Attached Multiples - Mint and Used -- Perfins on Memorandums -
- CLICK HERE FOR THE SLOWER BANDWIDTH "DIAL-UP" VERSION -
- I’m told some don’t like a page this dark, so CLICK HERE FOR THE WHITE BACKGROUND VERSION if you prefer -
ALBUM PAGES FOR SALE HERE -