FREE: US SCOTT CATALOG R5a 1862 FIRST ISSUE REVENUE 2c RARE BANK CHECK IMPERF [see comments below]

The Revenue Act of 1862 established new taxes on many everyday items and called for specific stamps for each taxable item. Butler and Carpenter of Philadelphia was awarded the printing contract scarely two months before the law was to go into effect.

As war raged and resources stretched thin, the firm was allowed to ship the stamps whether or not the perforating process was complete. Therefore the First Issue Revenue stamps may be found perforated horizontally and vertically, imperforate, or partially perforated. “Part perforated” stamps were created unintentionally. Because revenue was needed quickly to finance the war, the stamps were pulled from production before they were completed.
link;
http://www.mysticstamp.com/viewProducts.asp?sku=R13e