The implementation dates for taxes make for interesting transaction documents, both immediately before and after that date. This IMO is one of them.

Check written on June 6, 1898. First day of tax was July 1, 1898. Presumably this was presented for payment on or after July 1 (see date stamp on reverse), so 2 cents tax was due. I initially thought that the person at the bank retroactively dated the tax stamp to align with the original date the check was written, rather than the date presented for payment.

But… the initials and hand on the stamp are those of the original signer of the check, not the recipient or a third party.

Presumably these stamps were not available on June 6, nor would there have been any reason to affix a revenue stamp at that time.

So… what’s going on here? Recipient went to cash/deposit the check, was told there would be 2 cents tax due, so instead the recipient took the check back to the writer, got them to pay for and affix the tax stamp, and it was then re-presented for payment?

Or check writer forgot it was now July rather than June when he wrote the check?