[RICHARD]

    Shipping Receipt. Detroit, Grand Rapids & Western Railroad Company Jan 15 1901.Blue 1 cent Document Stamp was used R 163. Below I posted a news article the Internal Revenue put out to let the companies and post offices when the revenue stamps would be for sale. If you collect them and research Revenue stamps you know why it was so important to be able to use these stamps on all receipts, checks, loans, Mortgage papers, even pictures. The revenue law was you would be fined $50 for each one of these articles you did not put a revenue stamp on. When I was researching the promissory note from Theresa New York 1862, The release date in the news clipping was important. It was Sept 17, 1862. The stamps were kept in a vault until that date. My note is dated Oct 28 1862. So It was possible the 5 cent stamp was used on that date. I also found micro film sales records from Theresa on that date with Mr. Charles Poole on it with a 5 cent purchase.. The Micro film records were supplied by The Smithsonian institution.