Z8940 United States Internal Revenue Cotton Bale Tag 1863
Description: Offered is an exceptionally well-preserved circa 1863-1865 United States Internal Revenue cotton bale tag—a tangible link to federal taxation and commerce during the Civil War. This piece follows the Goodrich & Locke patent (U.S. No. 38,365, April 28, 1863), engineered for secure attachment via a barbed iron tack inserted into cotton or other fibrous bales—firmly retaining the revenue label throughout transportation.
This rectangular tag is printed on what appears to be parchment or vellum for durability. The obverse features an eagle vignette beneath the inscription "UNITED STATES INTERNAL REVENUE – COTTON”, with a Congressional Act attribution at the base. The reverse bears a "DUTY PAID” header, along with dated and signed ledger fields for day, collector, district, weight, number, and marks.
The fastening mechanism consists of a barbed arrowhead spike attached to the tag with a twisted brass wire.
There is minor age-toning and light handling marks; however, the print remains crisp and easily legible. A light stain appears on the left-hand side of the tag. The wire loop and barb show light oxidation. The patent date is stamped into the barbed arrowhead. This represents an extraordinary survival of a functional revenue marker seldom encountered in institutional collections.
This scarce tax-compliance device was used to certify cotton bales as duty-paid during and immediately following the Civil War. Few examples of this patented spike-tag mechanism survive in museum holdings or auction records.
Its direct alignment with the 1863 patent makes it ideal for collectors of early federal revenue ephemera, cotton trade relics, or Civil War material culture.
Measures: H 5-1/4” W 2-3/8”
Price: $150.00
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American Civil War Relics &
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