1878 REA38f 16 2/3c Light Brown on dark blue paper, Unused with imperfections

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This is a U.S. Internal Revenue Beer Tax Stamp from the Series of 1878. It was issued to show payment of the federal tax on beer, specifically for one-sixth of a barrel, with a value of 16⅔ cents.

Under the Internal Revenue Act of 1862 (and later amendments), beer and other fermented liquors were taxed at the federal level. Breweries had to purchase these revenue stamps from the government and affix them to barrels, kegs, or other containers before shipment. This was proof that the tax had been paid.

The central portrait is of Thomas Corwin, U.S. Secretary of the Treasury from 1853–1854. His likeness was used on several revenue issues of the 19th century. Printed in blue with ornate lathework and intricate lettering, produced by the Bureau of Engraving and Printing. Prominently states “Beer Stamp,” “Internal Revenue,” “One Sixth Barrel,” and the fractional value 16⅔ cents.

Beer tax stamps are collectible because:

They represent a unique era of U.S. tax and industrial history.
They were large-format, intricately engraved, and visually striking.
Most were destroyed when the containers were emptied, so intact examples—especially in good condition—are scarce.

This is a U.S. Internal Revenue Beer Tax Stamp from the Series of 1878. It was issued to show payment of the federal tax on beer, specifically for one-sixth of a barrel, with a value of 16⅔ cents.

Beer tax stamps are collectible because:

They represent a unique era of U.S. tax and industrial history.
They were large-format, intricately engraved, and visually striking.
Most were destroyed when the containers were emptied, so intact examples—especially in good condition—are scarce.