tomiseksj
Moderator 
Woodbridge, Virginia, USA
Posts: 6,385 
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Jan 17, 2016 3:24:43 GMT
I passively collected State of Ohio prepaid sales tax receipts (commonly referred to as sales tax stamps) for quite some time but have only recently begun to actively build my collection. One reason for not jumping in sooner was the lack of detailed, online information on these state revenues. The following primer was prepared as a first step toward correcting this deficiency and to provide prospective collectors some basic information on this fascinating collectible. Should anyone desire a copy of the paper, send me a forum message with your email address and I’ll send you a .pdf version.
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 18:36:48 GMT
American Bank Note Company (One Cent)In 1939, the American Bank Note Company, Litho of Boston, Massachusetts was contracted to print the 1c denomination of Ohio's second major design type. This was the only denomination and design type that American would print for the State of Ohio. Dean has identified one American type with three varieties (AM-1c-1A to AM-1c-1BF).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 18:57:28 GMT
Columbian Bank Note Company (One Cent)The Columbian Bank Note Company of Chicago was one of the four lithograph companies selected by the State of Ohio to produce its first series of receipts with production beginning at the end of 1934. Columbian would subsequently produce receipts in various denominations for the first three major design types. Columbian's one cent denomination is among the most difficult of the OSTS to acquire and identify due to the vast number of types and varieties. Dean has identified 16 types with 75 varieties (CO-1c-1A to CO-1c-16C).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:04:30 GMT
Columbian Bank Note Company (Two Cents)Columbian produced 2 cent denomination receipts in each of the first three major design types. Dean has identified 11 types with 36 varieties (CO-2c-1 to CO-2c-11).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:07:22 GMT
Columbian Bank Note Company (Three Cents)
Columbian produced 3 cent denomination receipts in each of the first three major design types. Dean has identified 10 types with 40 varieties (CO-3c-1 to CO-3c-10C).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:11:38 GMT
Columbian Bank Note Company (Six Cents)
Columbian produced 6 cent denomination receipts in each of the first three major design types. Dean has identified 5 types with 13 varieties (CO-6c-1A to CO-6c-5B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:14:09 GMT
Columbian Bank Note Company (Nine Cents)Columbian produced 9 cent denomination receipts in each of the first three major design types. Dean has identified 5 types with 12 varieties (CO-9c-1A to CO-9c-5B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:16:27 GMT
Columbian Bank Note Company (Twelve Cents)Columbian produced 12 cent denomination receipts in each of the first two major design types. Dean has identified 4 types with 14 varieties (CO-12c-1A to CO-12c-4C).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:18:56 GMT
Columbian Bank Note Company (Fifteen Cents)Columbian produced 15 cent denomination receipts in each of the first three major design types. Dean has identified 6 types with 18 varieties (CO-15c-1 to CO-15c-6B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:21:35 GMT
Columbian Bank Note Company (Thirty Cents)Columbian produced 30 cent denomination receipts in each of the first two major design types. Dean has identified 5 types with 19 varieties (CO-30c-1A to CO-30c-5C).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:25:30 GMT
Columbian Bank Note Company (Sixty Cents)Columbian produced 60 cent denomination receipts in each of the first two major design types. Dean has identified 4 types with 16 varieties (CO-60c-1A to CO-60c-4B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:28:08 GMT
Columbian Bank Note Company (One Dollar & Fifty Cents)Columbian produced $1.50 denomination receipts in each of the first two major design types. Dean has identified 3 types with 10 varieties (CO-$1.50-1A to CO-$1.50-3B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:30:12 GMT
Columbian Bank Note Company (Three Dollars) Columbian produced $3 denomination receipts in each of the first two major design types. Dean has identified 3 types with 11 varieties (CO-$3-1A to CO-$3-3B). |
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:32:05 GMT
Columbian Bank Note Company (Fifteen Dollars)Columbian produced $15 denomination receipts in each of the first two major design types. Dean has identified 3 types with 7 varieties (CO-$15-1 to CO-$15-3F).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:48:53 GMT
Merrick Lithograph Company (One Cent)Near the end of the second major design type's usage (c. 1951-2), Merrick Lithograph Company of Cleveland, Ohio joined Columbian and Reserve as the contracted printers. Merrick would produce receipts of the second and third major design types in all twelve denominations. Merrick produced 1 cent receipts of the second and third major design types. Dean has identified 5 types with 11 varieties (ME-1c-1 to ME-1c-5C).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:51:36 GMT
Merrick Lithograph Company (Two Cents)Merrick produced 2 cent receipts of the second and third major design types. Dean has identified 5 types with 9 varieties (ME-2c-1A to ME-2c-5B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:53:33 GMT
Merrick Lithograph Company (Three Cents)Merrick produced 3 cent receipts of the second and third major design types. Dean has identified 5 types with 11 varieties (ME-3c-1 to ME-3c-5B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:55:35 GMT
Merrick Lithograph Company (Six Cents)Merrick produced 6 cent receipts of the second and third major design types. Dean has identified 6 types with 10 varieties (ME-6c-1 to ME-6c-6B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:57:23 GMT
Merrick Lithograph Company (Nine Cents)Merrick produced 9 cent receipts of the second and third major design types. Dean has identified 6 types with 8 varieties (ME-9c-1 to ME-9c-6).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 19:59:24 GMT
Merrick Lithograph Company (Twelve Cents)Merrick produced 12 cent receipts of the second and third major design types. Dean has identified 5 types with 12 varieties (ME-12c-1 to ME-12c-5C). "]
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:01:27 GMT
Merrick Lithograph Company (Fifteen Cents)Merrick produced 15 cent receipts of the second and third major design types. Dean has identified 6 types with 8 varieties (ME-15c-1 to ME-15c-6B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:03:36 GMT
Merrick Lithograph Company (Thirty Cents)Merrick produced 30 cent receipts of the second and third major design types. Dean has identified 5 types with 7 varieties (ME-30c-1 to ME-30c-5).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:05:12 GMT
Merrick Lithograph Company (Sixty Cents)Merrick produced 60 cent receipts of the second and third major design types. Dean has identified 5 types with 8 varieties (ME-60c-1 to ME-60c-5).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:07:19 GMT
Merrick Lithograph Company (One Dollar & Fifty Cents)Merrick produced $1.50 receipts of the second and third major design types. Dean has identified 4 types with 9 varieties (ME-$1.50-1 to ME-$1.50-4B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:09:34 GMT
Merrick Lithograph Company (Three Dollars)Merrick produced $3 receipts of the second and third major design types. Dean has identified 4 types with 9 varieties (ME-$3-1 to ME-$3-4B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:11:24 GMT
Merrick Lithograph Company (Fifteen Dollars)Merrick produced $15 receipts of the second and third major design types. Dean has identified 4 types with 4 varieties (ME-$15-1 to ME-$15-4).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:55:56 GMT
Reserve Lithograph Company (One Cent)The Reserve Lithograph Company of Cleveland, Ohio was one of the four lithograph companies selected by the State of Ohio to produce its first series of receipts with production beginning at the end of 1934. Reserve would subsequently be the only printer to produce receipts in various denominations for all four major design types. Reserve produced 1 cent receipts for all four major design types. Dean has identified 13 types with 32 varieties (RE-1c-1 to RE-1c-13B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 20:58:49 GMT
Reserve Lithograph Company (Two Cents)Reserve produced 2 cent receipts for all four major design types. Dean has identified 15 types with 35 varieties (RE-2c-1A to RE-2c-15B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 21:03:45 GMT
Reserve Lithograph Company (Three Cents)Reserve produced 3 cent receipts for all four major design types. Dean has identified 14 types with 27 varieties (RE-3c-1A to RE-3c-14B).
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tomiseksj
Moderator
Woodbridge, Virginia, USA
Posts: 6,385
What I collect: Worldwide stamps/covers, Cinderellas, Ohio Prepaid Sales Tax Receipts, U.S. WWII Ration ephemera
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Post by tomiseksj on Feb 21, 2016 21:06:12 GMT
Reserve Lithograph Company (Six Cents)Reserve produced 6 cent receipts for each of the first three major design types. Dean has identified 10 types with 24 varieties (RE-6c-1A to RE-6c-10C).
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