Civil War revenue tax stamps on photographs

This has the appearance of a very mundane carte de visite (CDV) with a little more interest due to the revenue tax stamp on the back.

Close inspection reveals a hidden treasure. The Federal tax stamp on photographs was in effect from 1 AUG 1864- 31 JUL 1866.

In this day of instantaneous communications, we sometimes forget how slow communications were 150 years ago. Apparently MR Smith received late notification of the repeal of the tax. The tax cancellation bears the date of 23 AUG 1866!

These post repeal- tax stamp images are highly collectible and command premium prices over other stamped images.

Because of collector interest, spurious post- repeal tax stamped images are created by crooks. This particular image bears the imprint of the photographer and city to confirm its authenticity.

Reproduction of these images in any form is prohibited.

scott