US Stamps
Look for this firearms transfer tax stamp

Tip of the Week — By Henry Gitner and Rick Miller
In 1934, Congress enacted the National Firearms Act as part of the Internal Revenue Code. It levied federal taxes on the manufacture, sale and transfer of certain classes of firearms.
The statute has been revised several times over the years. Currently, the National Firearms Act imposes an excise tax and registration requirements on several narrow categories of firearms and equipment, including machine guns, short-barreled shotguns or rifles, and silencers.
The first firearms transfer tax stamps to show payment of the tax were produced in 1934.
In 1939, a $1 green Seal of the Internal Revenue Service firearms transfer tax stamp (Scott RY3) was issued. The 2018 Scott Specialized Catalogue of United States Stamps and Covers values the stamp in mint never-hinged hinged condition at $85. A used example is valued at $35.
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In our experience, used examples are not frequently encountered; however, demand for them is also less than for mint. The stamp is a good buy in either condition and very fine grade at the Scott Specialized U.S. catalog values.
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