$50.00 U.S.I.R., Perforated (R101c). Part original gum, rich color, fresh and Very Fine, unpriced in Scott as uncancelled, Scott Retail as used

Robert Siegel Auction Galleries, Oct 2012, Sale 1031, Lot 1033

Revenue, 1863, First Issue, $50 U.S. Internal Revenue, imperf (Scott R101a), neat manuscript cancel, Dec 1, 1867, large to huge margins; two small, virtually invisible natural paper creases, otherwise Extremely Fine. Scott $325. Estimate value $150 – 200.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3079

Revenue, 1863, First Issue, $25 Mortgage, imperf (Scott R100a), neat manuscript cancel dated 1/25/65, bright and fresh, Fine to Very Fine, 2012 P.F. certificate. Scott $2,200. Estimate price $600 – 800.

Daniel Kelleher Auctions, Sep 2014, Sale 655, Lot 955

Revenue, 1863, First Issue, $25 Mortgage, perf’d (Scott R100c), neat manuscript cancel, 10 Aug 1864, fresh and well centered with brilliant color, Extremely Fine. Scott $250. Estimate value $200 – 300.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3078

$20.00 Probate of Will, Perforated (Scott R99c). Vivid color, neat 1864 manuscript cancel, about Fine

Robert Siegel Auction Galleries, Mar 2014, Sale 1067, Lot 542

Revenue, 1862, First Issue, $20 Probate of Will, imperf (Scott R99a), manuscript cancel, ample margins; small faults, Very Fine appearance. Scott $2,750. Estimate price $500 – 750.

Daniel Kelleher Auctions, Jan 2015, Sale 663, Lot 2331

$20.00 Probate of Will, Perforated (Scott R99c). Neat 1864 circular datestamp, rich color, faint internal wrinkle and trivial corner crease, Fine appearance

Robert Siegel Auction Galleries, Jul 2015, Sale 1107, Lot 661

$20.00 Conveyance, Imperforate (Scott R98a). Vertical pair, large margins, neat 1864 manuscript cancels, bottom stamp tiny thin speck, Very Fine appearance

Robert Siegel Auction Galleries, Jul 2015, Sale 1107, Lot 660

$15.00 Mortgage, Milky Blue, Perforated (Scott R97f). Intense shade and impression, neat blue July 15, 1867 oval handstamp cancel, light vertical crease at right, Very Fine appearing example of this distinctive shade

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 309

Revenue, 1862, First Issue, $15 Mortgage, blue, perf’d (Scott R97c), neat manuscript cancel, Jan 17, 1870, fresh and well centered, Very Fine. Scott $300. Estimate price $150 – 200.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3076

Revenue, 1862, First Issue, $10 Probate of Will, imperf (Scott R96a), neat manuscript cancellation, outstanding example of this terribly difficult $10 Probate of Will stamp, with tremendous deep rich color, completely sound in all respects – rare thus, Very Fine, with 2001 and 1980 P.F. certificates. Scott $3,500. Estimate price $2,000 – 3,000.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3075

$10.00 Mortgage, Imperforate (Scott R95a). Large margins, intense shade and impression, 1863 manuscript cancel, fresh and Extremely Fine, a beautiful stamp, with 1999 P.F. certificate

Robert Siegel Auction Galleries, Nov 2011, Sale 1015, Lot 32

Revenue, 1862, First Issue, $10 Mortgage, imperf (Scott R95a), light manuscript cancel, ample to oversize margins with unusually deep color, fresh and Very Fine. Scott $900. Estimate value $400 – 600.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3074

$10.00 Conveyance, Imperforate (Scott R94a). Horizontal pair, large margins to clear, intense shade and impression, 1863 manuscript cancels, small wrinkle at lower right, Very Fine

Robert Siegel Auction Galleries, Feb 2015, Sale 1092, Lot 1500

Revenue, 1862, First Issue, $10 Charter Party, imperf (Scott R93a), light unobtrusive manuscript cancel, large to very large margins, rich shade, crisp impression, Very Fine. Scott value $900.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 24

Revenue, 1862, First Issue, $5 Probate of Will, imperf (Scott R92a), neat 1865 manuscript cancel, large to very large margins, attractive; small laminated tear at bottom right, otherwise Very Fine. Scott $800.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 23

Revenue, 1862, First Issue, $5 Mortgage, imperf (Scott R91a), neat manuscript cancel, Mar 9, 1863, large to oversize margins with part of adjacent stamp at left, faint natural paper wrinkle, Extremely Fine. Scott $200. Estimate value $100 – 150.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3073

$5.00 Manifest, Imperforate (Scott R90a). Horizontal and vertical pairs, large margins, bright colors, manuscript cancels, Very Fine and choice pair of pairs

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 256

$5.00 Conveyance, Imperforate (R89a). Horizontal strip of five, large margins, bright color, 1868 manuscript cancels, second stamp from right faint vertical crease, Very Fine appearance, only five larger multiples are known, ex Kingsley, Scott Retail as two pairs and single

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 369

$5.00 Charter Party, Imperforate (R88a). Block of four, unused (no gum), large margins to barely in, brilliant color, dramatic pre-printing paperfolds at bottom, Fine-Very Fine, this is the largest recorded multiple and the only block known, three strips of four are also known (all are used), ex Joyce and Cunliffe, Scott Retail as a used block

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 368

UNITED STATES Revenue Stamps 1863 Inland Exchange, $3.50 blue, imperf., ms cancel, margins all around including just clear at right, v.f., with 1987 PFC

Cherrystone Auctions, Jun 2012, Sale 201206, Lot 191

$3.50 Inland Exchange, Perforated (Scott R87c). Block of four, bright and fresh color, 1867 manuscript cancels, couple small hinge reinforcements, Fine, a scarce block of which there is only one larger multiple known, ex Joyce

Robert Siegel Auction Galleries, Jun 2015, Sale 1100, Lot 159

$3.00 Manifest, Imperforate (Scott R86a). Block of four, large margins to full, deep rich color, Aug. 12, 1864 manuscript cancels, small scissors-cut at right between stamps, Very Fine and choice, this is the largest recorded multiple and only one other is known, ex Joyce and Cunliffe

Robert Siegel Auction Galleries, Jun 2015, Sale 1100, Lot 158

Revenue, 1862, First Issue, $3 Charter Party, imperf (Scott R85a), light manuscript cancel, Sept 19, 1868, bright and fresh, Very Fine. Scott $200. Estimate price $100 – 150.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3072

Revenue, 1863, First Issue, $2.50 Inland Exchange, imperf (Scott R84a), neat and unobtrusive 1863 manuscript cancel, large to very large margins, rich shade and impression, attractive stamp; two tiny pinholes at top left, otherwise Very Fine, 2015 PF certificate. Scott value $10,000. Boston Revenue book estimates that only 12,681 examples of this stamp were sold .

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 21

Revenue, 1863, First Issue, $2 Probate of Will, imperf (Scott R83a), 1863 manuscript cancel, large to very large margins including sheet margin at bottom, rich shade, sharp crisp impression; pressed out vertical crease and additional purple pen marking, otherwise Extremely Fine, 1990 PSE certificate. Scott price $7,750.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 20

Revenue, 1862, First Issue, $2 Mortgage, imperf (Scott R82a), horizontal pair, neat manuscript cancel, Sept 9, 1863, exceptionally fresh and bright with large balanced margins, Extremely Fine. Scott $350. Estimate price $200 – 300.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3071

$2.00 Conveyance, Part Perforated (Scott R81b). Radiant color, perfect strike of “Illinois Central R.R., Land Dept., Jun. 18, 1863” circular datestamp, small tear at top left, Fine appearance, a difficult issue to obtain, the last we offered was in a 1996 sale, with 1996 P.F. certificate

Robert Siegel Auction Galleries, Jun 2015, Sale 1100, Lot 157

Revenue, 1863, First Issue, $1.90 Foreign Exchange, imperf (Scott R80a), neat `863 manuscript cancel, clear to very large margins, excellent shade and impression, a review of recently auctioned examples shows that these margins are typical or better than normal, a very collectible example of a difficult and scarce stamp; very small, very short horizontal crease (2.5mm long) at top right, lovely Very Fine appearance, 2015 PF certificate. Scott value $12,500. Boston Revenue book estimates that only 8,688 examples of this stamp were sold .

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 19

Revenue, 1863, First Issue, $1.60 Foreign Exchange, imperf (Scott R79a), neat almost socked-on-the-nose Drink & Mehlen double circle hand stamp cancel, large to very large margins all around, rich shade, crisp impression, Very Fine. Scott price $1,400.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 18

$1.50 Inland Exchange, Imperforate (R78a). Block of 58 comprising two blocks of 24 and a block of ten, large margins to just in at bottom of bottom block of 24, faint manuscript cancels indicate all were likely used on the same document or on the same day, few flaws including creases and small tears, otherwise Fine-Very Fine, this is the largest recorded multiple, the next largest is a block of ten, the block of ten and one block of 24 ex Cunliffe, the other block of 24 ex Weill sale, reunited by Mr. Curtis, Scott Retail as blocks of four and pairs $6,250.00

Robert Siegel Auction Galleries, Jun 2015, Sale 1100, Lot 154

Revenue, 1863, First Issue, $1.30 Foreign Exchange, imperf (Scott R77a), 1863 manuscript cancel, large to very large margins, fresh and very attractive stamp; two trivial pin holes at center, otherwise Very Fine. Scott value $9,000.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 17

$1.00 Probate of Will, Imperforate (R76a). Block of nine, large margins to just in at top right including right sheet margin, neat Jan. 30, 1863 manuscript cancels, bottom left stamp sealed tear at right, light creases, some minor soiling mostly in margin, otherwise Fine-Very Fine, this is the largest recorded multiple and the only one this size, the next largest is a block of six, ex Dean and Joyce, Scott Retail as block of four, pairs and single $1,500.00

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 360

Revenue, 1862, First Issue, $1 Passage Ticket, plate proof on card (Scott R74P4), attractive example, scarce, Very Fine. Scott $425. Estimate price $200 – 300.

Daniel Kelleher Auctions, May 2015, Sale 665, Lot 101

Revenue, 1862, First Issue, $1 Mortgage, perf’d (Scott R73c). 9 to .8 mm wide horizontal fold at top, 1864 manuscript cancel, Very Good. Scott $300. Estimate price $200 – 300.

Daniel Kelleher Auctions, May 2015, Sale 665, Lot 100

$1.00 Manifest, Imperforate (R72a). Block of six, large margins to clear, bright color, Aug. 13, 1863 manuscript cancels, few light creases, Fine-Very Fine appearance, this is the largest recorded multiple and the only one this size, ex Cunliffe, Scott Retail as block of four and pair

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 357

Revenue, 1862, First Issue, $1 Life Insurance, imperf (Scott R71a), 1863 manuscript cancel, ample to very large margins including sheet margin at top; horizontal crease in sheet margin away from the design, otherwise Very Fine. Scott $300. Estimate $200 – 300.

Daniel Kelleher Auctions, May 2015, Sale 665, Lot 99

$1.00 Lease, Imperforate (R70a). Block of six, large margins to barely in at right including bottom sheet margin, radiant color, Feb. 19, 1864 manuscript cancels, vertical crease at center causing some slight splitting which is expertly reinforced, otherwise Fine-Very Fine, this is the largest recorded multiple and the only one this size, ex Joyce and Cunliffe, Scott Retail as block of four and pair

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 355

Revenue, 1862, First Issue, $1 Inland Exchange, part perf (Scott R69b), faint red cancel, large horizontal margins; faint toning at bottom, Very Good. Scott value $3,000.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 16

$1.00 Foreign Exchange, Imperforate (Scott R68a). Block of four, large margins to barely in, rich color, Feb. 26, 1863 manuscript cancels, Fine-Very Fine, only two blocks of four are recorded and there are no larger blocks (two strips of five are the largest multiples), ex Joyce

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 353

$1.00 Entry of Goods, Imperforate (R67a). Horizontal strip of seven, large margins to in at left including part of top sheet margin, neat manuscript cancel, few tears and light creases, otherwise Fine-Very Fine, this is the largest recorded multiple and the only one this size, ex Joyce and Halstead, Scott Retail as pairs and single

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 352

Revenue, 1862, First Issue, $1 Conveyance, part perf (Scott R66b), faint manuscript cancel, ample to large horizontal margins, Fine to Very Fine. Scott price $3,000.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 15

70c Foreign Exchange, Imperforate (Scott R65a). Large to huge margins, deep rich color and proof-like impression, cancelled solely by handstamp, Extremely Fine Gem, a superb stamp in every respect, especially desirable with the handstamp cancel, with 2000 P.F. certificate

Robert Siegel Auction Galleries, Nov 2011, Sale 1015, Lot 14

Revenue, 1862, First Issue, 70¢ Foreign Exchange, imperf (Scott R65a), light handstamped cancel (“Hall & Co.”?), large margins and unusually bright color; very faint pressed crease, Very Fine appearance. Scott $725. Estimate value $200 – 300.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3070

60c Inland Exchange, Part Perforated (R64b). Block of 16, March 13, 1863 manuscript cancels, few creases including split along fold thru second row from bottom and hinged together, few sensibly reinforced perf separations, otherwise Fine, this is the largest recorded multiple, the next largest is a block of 12, ex Joyce, Scott Retail as pairs $2,200.00

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 413

Revenue, 1862, First Issue, 50¢ Surety Bond, imperf (Scott R63a), bold manuscript cancel, May 11, 1863, large margins, Very Fine. Scott $400. Estimate value $200 – 300.

Daniel Kelleher Auctions, Aug 2015, Sale 672, Lot 3069

Revenue, 1862, First Issue, 50¢ Probate of Will, part perf (Scott R62b), 1863 manuscript cancel, on small blue document piece with manuscript writing on reverse, ample margin at bottom, large margin at top, Very Fine. Scott value $250.

Daniel Kelleher Auctions, Jun 2015, Sale 670, Lot 13

Revenue, 1862, First Issue, 50¢ Passage Ticket, part perf (Scott R61b), light manuscript cancel, deep rich shade, Very Good to Fine, 2015 PF certificate. Scott $500. Estimate price $150 – 200.

Daniel Kelleher Auctions, May 2015, Sale 665, Lot 88

50c Original Process, Part Perforated (Scott R60b). Wide margins, 1867 manuscript cancel, rich color, Extremely Fine, surprisingly difficult to find in such choice condition, this is the first we have offered since keeping computerized records, with 1996 P.F. certificate

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 298

50c Mortgage, Imperforate (R59a). Block of 20, large margins to clear, on piece, Dec. 1, 1862 manuscript cancels, few creases causing some paper splitting, otherwise Fine-Very Fine, this is the largest recorded multiple, the next largest is a block of ten, ex Cunliffe, Scott Retail as blocks of four $1,800.00

Robert Siegel Auction Galleries, Dec 2014, Sale 1089, Lot 346