IRS United States Internal Revenue Special Tax Stamp Peddler 4th Class 1870s - 15 x 7

In the 1870s, the United States Internal Revenue system required specialized tax stamps for individuals and businesses engaged in the sale of cigars and tobacco under federal excise law.

Tobacco taxation formed a critical pillar of post–Civil War federal revenue, and peddlers were categorized by class according to the scale and nature of their trade. Each class required payment of a designated special tax, documented through engraved certificates such as this example. These stamps functioned as both proof of compliance and regulatory oversight, tying commercial activity directly to federal fiscal authority during the Reconstruction era.

This large-format 4th Class Peddler stamp measures 15 x 7 inches and features elaborate engraved borders, allegorical imagery representing commerce and revenue, serial numbering, and an embossed red revenue seal. The extensive stub panel at left reflects its administrative accounting structure, while the bold denomination and typography identify the licensed class. Surviving examples in complete format with intact stubs are increasingly scarce within revenue stamp and tobacco ephemera collecting circles.

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