Just received today courtesy of eBay.

While technically the stamps in question are damaged, they were done so in a very interesting and aesthetically pleasing manner. This document was originally written up in the February 1979 issue of The American Revenuer:

A $2.50 Conveyance—Entry of Goods Provisional

Illustrated here must be what would be called the only known example of a First Issue $2.50 Conveyance stamp (or is it an Entry of Goods stamp?).

The stamp is on a document belonging to ARA member George Alevizos. It is a warranty deed dated September 15, 1871 for a parcel of land in Abington, Massachusetts. The purchase price was $2,500 and required tax stamps totaling $2.50 be attached.

However, as can be seen from the illustrations, there was not enough room to attach the two stamps that were to be used to make the $2.50 rate. Curved cuts were made above the “TWO DOLLARS” and below “CONVEYANCE” on a copy of R81. A copy of R55 was trimmed close and woven through the $2 stamp. Both stamps are there in their entirety.

This $2.50 provisional was then attached to the document and canceled. The cancellation consisting of the initials H.H.P. above and Sep. 15, 1871 between two parallel lines ties both stamps together and to the document as shown in the enlarged illustration.

This definitely has to be one of the more interesting first issue items “on cover.”

I just think it’s an incredibly neat and unique piece. Most people would have just stuck the 50-cent overlapping the $2 to the side.