One just arrived yesterday and the other came back from the Philatelic Foundation yesterday, so it seemed like a good time to write about these. Full-sized images at the bottom of this post.

Scott does not list any second issue imperforates, but logically speaking, since sewing machine perforated varieties are known for R112 (25 cents), R115 (50 cents), and R120 ($1.50), as well as a privately perforated gauge 8 of the R112, by extension imperforates must therefore exist.

The Philatelic Foundation has certified VERY few examples. As far as I can tell from their certificate search, the R115 I own is the second one certified, and my R112 is the first one certified. Searches of online auction archives (Stamp Auction Network, Siegel, Harmer, Schuyler Rumsey, Kelleher) as well as searches of the major revenue auction catalogs I have turn up only a single example at auction, a pair of R115 imperforate singles on document fragment that was part of both the Tolman and Cunliffe collections.

Populations of these are difficult to determine, but I would speculate that both are in or close to single digits. Were these front-of-book stamps, their values would be well into 5 figures.

My inquiry on the revenue stamp mailing list at Yahoo produced reports of a few other examples extant.

Here is my fledgling attempt at establishing a census of the R112 and R115 imperforates. If you either have an example or know of the existence of any examples not listed, please email me.

R112, 25-cents

1. Single stamp on a stock certificate from the Southwestern Market Company. Chronicled on page 55 of A Catalogue of United States Revenue-Stamped Documents of the Civil War Era by Type and Tax Rate by Michael Mahler, published 1999.
   
2. Single stamp on a stock certificate from the Woodruff Sleeping & Parlor Coach Company. Chronicled on page 56 of A Catalogue of United States Revenue-Stamped Documents of the Civil War Era by Type and Tax Rate by Michael Mahler, published 1999. Note that the company is the same one as the example from my collection.
   
3. Single stamp, in the collection of Art Monagan.
   
4. My example, a single stamp on portion of a stock certificate from the Woodruff Sleeping & Parlor Coach Company. 2014 Philatelic Foundation certificate. Ex-Morrissey.

R115, 50 cents

1. Two single stamps on a document fragment. 1991 Philatelic Foundation Certificate. Ex-Tolman, Ex-Cunliffe.
   
2. Single stamp on a Phildelphia vellum deed, in the collection of Michael Mahler.
   
3. My example, a single stamp. 2014 Philatelic Foundation certificate.

My Examples

First, the R112. I saw it at CHICAGOPEX last November, as part of Mike Morrissey’s 2nd Issue exhibit and collection that was being liquidated by Richard Friedberg. I asked Riched to get it certed, which he did in April, and I’ve been paying it off over the last several months.

Next, the R115. I bought this on eBay back in 2008. It was being sold as a sewing machine perf, but there were no telltale signs of actual perforations, and the margins looked far too large to be a perforated example. I thought it might be an imperf, or at the very least some sort of EFO.

Fast forward to this year. After making arrangements to acquire the R112, I decided that I should get this expertized, as it would be nice to have a matched certed pair.