From: museumofvision.org
Revenue stamps were issued by the United States as part of a tax on "patent" medicines to help raise money for the Union Army to fight the American Civil War. During the Civil War patent medicine was big business and the government saw a way to make some money from their popularity. Revenue stamps were required long after the war was over. The Proprietary Medicine Manufacturers and Dealers Association finally lobbied Congress to repeal the tax in 1883.
Image: Private die proprietary medicine stamp, 1862
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