R75c $1.00 First Issue Revenue Stamp, Power of Attorney, Niagara Suspension Bridge, multi-line cancel

The Niagara Falls Suspension Bridge stood from 1855 to 1877 across the Niagara River and was the world’s first working railway suspension bridge. It spanned 825 feet (251 m) and stood 2.5 miles (4.0 km) downstream of Niagara Falls, where it connected Niagara Falls, Ontario to Niagara Falls, New York. Trains used the upper of its two decks, while pedestrians and carriages used the lower. The bridge was the idea of Canadian politicians, and it was built by an American company and a Canadian company. It was most commonly called the Suspension Bridge, although other names included Niagara Railway Suspension Bridge, Niagara Suspension Bridge, and its official American name of the International Suspension Bridge. The bridge was part of Canadian politician William Hamilton Merritt’s vision to promote trade within his country and with its neighbor the United States.

Civil War era, First Issue
In August 1862, while the American Civil War was being waged, the United States government began taxing a variety of goods, services and legal dealings. To confirm that taxes were paid a ‘revenue stamp’ was purchased and appropriately affixed to the taxable item, which would in turn pay the tax duty involved. The new stamps were printed in several colors and depicted a portrait of George Washington on all thirty denominations from one-cent to $200. The new revenue stamps were used to pay tax on proprietary items such as playing cards, patent medicines and luxuries, and for various legal documents, stocks, transactions and various legal services. The cancellation of these stamps were usually done in pen and ink, while hand stamped cancellations were seldomly used and subsequently are more rare. When the Civil War ended it did not mean an end to revenue taxes as the federal government still had not paid the $2.7 billion debt it had acquired until 1883, at which time it finally repealed the excise tax.