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VERY FINE. THIS NEWLY-UNEARTHED RARITY IS ONE OF ONLY TWO RECORDED INTACT TAX NOTICES BEARING THE TWO-THIRDS BISECT OF THE 3-CENT 1869 PICTORIAL ISSUE. ONE OF THE RAREST 3-CENT 1869 PICTORIAL ITEMS.
The Luray 1869 bisects were used on tax notices prepared by Frank J. Bramhall, the Assistant Assessor of the U.S. Internal Revenue office at Luray, Virginia. The notices were to be brought before him, completed and signed by the addressee. This notice to Louisa Morris in Cedar Point was mailed on April 2, 1870. The Luray notices and small pieces thereof exist with two different rates: 1c for local addressees and 2c for those outside Luray. Only two notices have 2c 1869 bisects -- two halves of the same stamp (one ex Coulter and the other in the Miller collection) -- each paying the 1c local rate. The others have 3c 1869 stamps cut into one-third (1c), two-thirds (2c) or two one-thirds of different stamps joined along the perfs (2c), depending on the rate.
A Luray cover used on this date was described in a full paragraph on p. 114 of John N. Luff's 1902 edition of The Postage Stamps of the United States. This was the only 3c 1869 bisect known to Luff, who references this example by the date. However, with this recently-unearthed example, there are now two intact notices used, both on the same date. The other was offered in our recent sale of the Eubanks collection. In the century following the publication of Luff's book, two other Luray fronts (and pieces) have been discovered, as well as the 2c 1869 Luray bisects on notices and a locally-addressed 3c 1869 bisect cover from Summit N.J. (see Siegel Sale 771 of 1995, lot 951).
"W.H.C." Colson handstamp. (Image)