1865 Signed CDV D.T Lockhart 1865 Cancelled Washington 2c Tax Stamp Proprietary

Description

1865 Signed CDV D.T Lockhart 1865 Cancelled Washington 2c Tax Stamp Proprietary
McKenney, Albert M., photographer, Portland, ME, 10 July 1863; over 00, IRS Tax List; Albert M. McKenney, photographer, 284 Congress, Portland, ME
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2-Cent Washington Tax Internal Revenue Proprietary Stamp cancelled by photographer with the date Sept. 8, 1865
On August 1, 1864 the Internal Revenue department passed a 'photograph tax' requiring photographers to pay a tax on the sale of their photographs. By 1864 there were no 'photography tax' stamps issued, so other stamps were substituted, typically, the proprietary or playing card revenue stamps was used, usually affixed to the back of the photograph. Already burdened with high overhead costs and scarcity of materials because of the war, large photograph companies organized and petitioned Congress, complaining that they were shouldering too much of the tax burden placed on the public. After exactly two years their constant efforts resulted in the tax being repealed on August 1, 1866. Several other widely used products, such as cotton, tobacco and alcohol, were also charged a proprietary tax which appreciably contributed to the revenues generated.