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| 表面の説明 | Two-part receipt printed in blue letterpress with red inset elements, separated by a vertical perforation line. The left (Vendor's) half bears a large red numeral "1" within a red oval underprint on a blue guilloche ground. The right (Consumer's) half carries the Ohio state seal vignette in blue at centre, flanked by red "1 CENT" numerals, with "PREPAID SALES TAX" and "CONSUMER'S RECEIPT" in red letterpress above and below. |
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| 表面の銘文 | ログイン して詳細を見る |
| 裏面の説明 | Blank reverse on plain white paper, with the central vertical perforation line visible running the full height of the note. |
| 裏面の銘文 | ログイン して詳細を見る |
| 署名 | ログイン して詳細を見る |
| 偽造防止技術 | ログイン して詳細を見る |
| 偽造防止の説明 | ログイン して詳細を見る |
| バリエーション | ログイン して詳細を見る |
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Ohio's Depression-era sales tax token system was a bureaucratic half-measure: the state's 3% retail sales tax, introduced in 1934, created an awkward rounding problem on small purchases, so fractional receipts like this one were issued to give customers their correct change in tax credit rather than cash. The Columbian Bank Note Company, based in Washington D.C., produced these for several state programs during the 1930s.
Practically speaking, most were lost or discarded within days of issue. Survivors in any condition are more common than the low face value suggests — schools and civic organizations collected them by the thousands as fundraising scrip.