1864 State of Virginia Tax Receipt

Description

1864 State of Virginia Tax Receipt
Offered for your consideration is a partly printed receipt for the payment of taxes to the state of Virginia. Headlined
“STATE OF
Va
/
20
th
Collector’s District”
, the body of this document states that there was
“RECEIVED of
R H Owen
the sum of
Sixty three Dols & 77 Cents
being the amount of the
(?)
tax payable by
him
for the _____ year ending
31
st
Decr.
186
4
”
. The tax was paid on
“Decr. 29
th
186
4
”
, a fact guaranteed by the signature of
“C H Cabaniss”
in his capacity as
“Collector for
20
District”
. The amount of the tax, presented in numerical format, appears at the lower left. The back of the form was originally blank, though it now bears a notation that reads
“
Confederate
/
Tax
/
1864
/
C H Cabaniss
/
To
/
R H Owen”
. What makes this piece interesting is the fact that there is a fractional amount required for the tax, but the Confederacy only issued paper currency, with the smallest denomination being 50 cents (the state of Virginia didn’t issue fractional notes, either). How this individual was supposed to pay his tax and receive change in the transaction is not known (possibly the Confederacy intended to keep the overage). A great addition to any Civil War document collection, especially relating as it does to monetary concerns.
The presently offered specimen exhibits signs of period use and subsequent storage. Toning is present across the entire surface, imparting to the paper a beige to light brown hue (the toning is slightly darker on the top third of the piece). Several folds are noted, with the most prominent being a horizontal one at the center. Due to the quality of the paper and the acidity of the ink, significant show through is visible on both sides (no paper is missing). The contrast is sharp and bold, with all printed and manuscript material legible (one word is unknown due to poor penmanship). The edges are irregular, with the corners at the right being missing. Measuring approximately 2.85 x 4.65 inches, this piece would nicely represent Virginia in a collection featuring tax receipts of the Confederate States.
A .95 charge will be added to the purchase for postage and insurance.
If you have any questions concerning this item, please ask before purchasing.
Buy or Bid with Confidence – American Coins & Collectibles President Richie Self has worked 6 years as a paper money grader/authenticator. He has contributed to numerous reference books within the industry, as well as being a co-author of “The Comprehensive Catalog and History of Confederate Bonds, 2
nd
Edition” with Douglas B. Ball, Ph.D., Henry F. Simmons, M.D., Ph.D. and James R. Desabaye. Mr. Self is a life member of the American Numismatic Association, the Society of Paper Money Collectors, as well as numerous regional numismatic associations. He is an authorized submitter to NGC, PCGS, and PMG, a diamond founding member of Coin Dealers Helping Coin Dealers and a supporter of the Industry Council for Tangible Assets. American Coins and Collectibles can be found at many of the state and local coin shows.
American Coins and Collectibles
Shreveport, LA