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The $5,000.00 Internal Revenue stamp was actually designed and approved for production but was never issued. The only examples that are known of this value are in proof form, all but one being on India and largely in differing shades of the orange and green. The total known is twenty-five with ten residing in the National Postal Museum of the Smithsonian. Of the total, only five examples have full imprints and of those only three are available to collectors. One of the three has faults, the other example with full imprints is quite similar to the proof offered here, that being the ex-Cunliffe copy which realized a stunning $40,250.00 (including premium) in our June 2008 auction.
An incomparable trial color proof of this highest denomination 19th century revenue stamp. Not only because of its extreme rarity, but also because of its pristine quality, this exquisite proof would certainly provide the centerpiece to a great collection of United States Revenues; 1991 PF certificate as a Turner Essay 110 from before it became listed in the Trial Color section of the Scott catalog; ex-Joyce, Zerbonia. (Image)