1865 Partly-Printed State of Mississippi Tax Receipt

Description

1865 Partly-Printed State of Mississippi Tax Receipt
Offered for your consideration is a partly-printed receipt for the payment of taxes to the state of Mississippi. Headlined “
STATE OF
Miss
/
10
th
Collector’s District
”, the body of this document states that there was “
RECEIVED of
W. D. Sprott, Admr of Est. C. W. Wilson, decd
the sum of
Six hundred and Ninety seven & 80/100
Dollars
being the amount of the
general
tax payable by
said Estate
for the
Year 1863 & the
year ending
the 31
st
day of Dec
186
4
”. This receipt is dated “
March 7
th
186
5
” and is signed at the conclusion for “
G. W. Humphreys
Collector
/
By Tho. Y. Berry DC
for
10
th
District.
”. The total received is repeated in numerical format at the lower left.
The top and bottom are enclosed with a double-lined border. The back was un-printed, though it now bears a manuscript filing number. What makes this piece somewhat interesting is the fact that there is a fractional amount required for the tax, but the Confederacy and the state of Mississippi only issued paper money, so how the tax collector would disburse change for 80¢ is not known. The Confederacy issued nothing less than a 50¢ fractional, while Mississippi issued 25¢ and 50¢ fractional pieces, as well as larger denominations. It is also interesting to note that the Army of Northern Virginia would surrender in just over one month from the date on this piece (taxes were apparently collected until the very end). A nice addition to any Civil War document or currency collection, relating as it does to financial concerns. This form must have been a standard release from the Confederate government, as we have another of the same type used in Virginia (see our other items).
The presently offered specimen exhibits signs of period use and subsequent storage. Toning is present across the entire surface, imparting to the paper a beige to light brown hue (the toning is slightly darker at the edges). Several folds are noted, with the most prominent being a horizontal one at the center. Two small pinholes are present, virtually invisible unless the piece is held to the light. Due to the quality of the paper and the acidity of the ink, significant show through is visible on both sides (no paper is missing). The contrast is sharp and bold, with all printed and manuscript material legible. The three of the edges are ragged and irregular, with the right edge being straight. Measuring approximately 2¾ x 4¾ inches, this piece would nicely represent Mississippi in a collection featuring tax receipts of the Confederate States.
A .95 charge will be added to the winning bid for postage and insurance.
If you have any questions regarding this item, please ask before purchasing.
Buy or Bid with Confidence – American Coins & Collectibles President Richie Self has worked 6 years as a paper money grader/authenticator. He has contributed to numerous reference books within the industry, as well as being a co-author of “The Comprehensive Catalog and History of Confederate Bonds, 2
nd
Edition” with Douglas B. Ball, Ph.D., Henry F. Simmons, M.D., Ph.D. and James R. Desabaye. Mr. Self is a life member of the American Numismatic Association, the Society of Paper Money Collectors, as well as numerous regional numismatic associations. He is an authorized submitter to NGC, PCGS, and PMG, a diamond founding member of Coin Dealers Helping Coin Dealers and a supporter of the Industry Council for Tangible Assets. American Coins and Collectibles can be found at many of the state and local coin shows.
American Coins and Collectibles
Shreveport, LA