This listing is for the photographed 1946 U.S. Federal Use Tax on Motor Vehicles Stamp. This stamp expired on June 30th, 1946, and would cover 1 year of the tax based on its displayed cost. This issue has a portrait of Daniel Manning on the left end of the obverse, which was the printed display for the last issues of these stamps, between 1945-46. This stamp was issued for a Studebaker Sedan 2-Door car, as indicated by the writing on its reverse. Excellent piece of history and in great condition, making this a must have for any collection!
The U.S. Internal Revenue department began issuing a federal use tax on citizens motor vehicles as a response to the looming World War II and US involvement. As a part of the Revenue Act of 1942, motor vehicle owners were required to pay for a federal use tax stamp which was displayed on their vehicle and would cover their tax for the next fiscal year. Stamps were issued on July 1st and expired June 30th of the following year. The Federal Use Tax on Motor Vehicles was discontinued in 1946 after the war effort was complete.
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1946 U.S. 5 Dollar Federal Use Tax Motor Vehicle Stamp - D. Manning Issue - Used, Excellent Condition - 1946 Federal Motor Vehicle Tax Stamp