1862-71 1c U.S. Internal Revenue Stamp, Playing Cards, Red, Perf. 12

This stamp represents the original playing card tax series created under the Revenue Act of 1862, a law passed to help fund the Union's Civil War effort. Playing cards were one of several proprietary items taxed under this act, alongside goods like medicines and perfumes, and manufacturers were required to affix a stamp like this one to each pack sold. This particular denomination, one cent, was part of a tiered pricing structure based on the retail cost of the deck. This original series of playing card stamps was used until 1871, after which the tax lapsed for over two decades before being revived in 1894 with an entirely new series of designs.

The design features a portrait of George Washington at the center, framed by an oval border. Banners across the top and bottom read "U.S. Internal Revenue" and "Playing Cards," while the denomination of one cent appears in numerals at all four corners. This straightforward design was shared across many of the early general issue Revenue stamps of this period, distinguishing it from the more elaborate private die designs some companies chose to create for their own use.