Seller: neat_stuff_from_ohio (4,825) 100%, Location: Dayton, Ohio, Ships to: Worldwide, Item: 273219780750 J. C. LOCKE & SON TRUNKS, BAGS & VALISES. INTERNAL REVENUE TRUNK TAX - 1868 RECEIPT NOTE: We love acquiring these highly-collectible century-old invoices, as they allow us a look into America's past. In the 1800s, trunks, bags, suitcases, valises and purses were an absolute necessity. There were no automobiles. Horse and buggies were great to get you in and out of town, even over to a neighbor's house. But in the 1800s, anyone traveling any distance traveled by train, paddle boat or steamship. Many trips lasted half-a-day, a full day, several days, possibly an entire week - - necessitating personal belongings be packed and brought along. And those who could afford to travel could afford to pay what today we would today call a "luxury tax." This particular tax was hidden in the cost of the product as the manufacturer had to pay the tax, who passed it along to the merchant in the cost of their goods, who in turn passed it along to the consumer. NOTE: Framed, this would make a pretty neat gift for anyone who collects vintage trunks; an accounting student, accountant, auditor, "tax man" or tax attorney. In-as-much, we have incorporated a digital picture frame in the main photograph so you can see what this historical tax receipt might look like framed, hanging on a wall. TYPE OF SCRIPOPHILY, EXONUMIA, NOTAPHILY: Historical United States Internal Revenue "trunk / baggage tax" receipt. MANUFACTURER'S / MERCHANT'S NAME: J. C. Locke & Son. ADDRESS: 72 State Street (confirmed 1870 address). CITY & STATE: Rochester, New York. MONTH & YEAR ASSESSED & YEARS OLD: April 30, 1868. 150-years old. TAXING DISTRICT / COLLECTOR'S OFFICE: District No. 28 of New York State. TYPE OF DOCUMENT: United States Government Internal Revenue Tax Payment Receipt. GENERAL COLOR(S): Off-white with black ink. APPROXIMATE MEASUREMENTS: 8" wide by 4½" tall. EMBOSSING: None. TAXATION/REVENUE/OTHER STAMPS: Round date stamped by the tax collector in light-blue ink. WATERMARKS ON PAPER: None. FOLDS: Appears to be no vertical (up and down) and two horizontal (left to right). CORNERS: Good condition. HOLES, TEARS, DAMAGE: In good condition. No tears or rips of any significance. Several "pin holes." Prior to the widespread use of staplers, documents were "pinned" to one another with actual sewing pins. Sewing pins preceded staples and paperclips. ADDITIONAL NOTES: Extremely rare "baggage tax" receipt from the late 1800s. ABOUT JOHN C. LOCKE & SON: According to the July 1, 1870 Rochester (New York) Directory, John C. Locke & Son were merchants of trunks and bags. John lived at 66 S. Union and his son Andrew J. Locke lived at 53 Savannah. The business, in 1870, was located at 72 State Street. In addition to selling trunks, John C. Locke also held at least one United States Patent, No. 112,937 issued March 21, 1971 for improvements to a trunk. This receipt is for a monthly excise tax payment, to the United States Internal Revenue and would have been for products John C. Locke & Son manufactured then sold. Typically, for this business, the excise tax would have been on trunks that Locke & Son manufactured. However, based on the tax code, it appears that pretty much everything Locke & Son sold would have been subject to an excise tax - whether they manufactured it or they purchased it from another manufacturer, (excise taxes, unlike sales taxes, are "hidden" in the product's price). We tried to research excise tax on trunks in the late 1800s and came up empty. We were however able to determine that manufacturers of trunks were still subject to the excise tax under the 1921 tax code: "Trunks on the amount in excess of $35 each. Article 31: For the purpose of the tax the term "trunks" shall be held to include all receptacles which are commonly or commercially designated as trunks, designed to be used wherein to convey the effects of a traveler. It shall not, however, be held to include articles such as hampers, packing boxes or cases, nor chests designed to be used wherein to convey tools, medicine or silver." In 1918, travelers had to dole out a little more money before the manufacturer got "dinged." The 1918 tax code: "Trunks on the amount in excess of $50 each. Article 15: For the purpose of the tax, the term trunks shall be held to include all receptacles which are commonly or commercially designated as trunks, designed to be used wherein to convey the effects of a traveler. It shall not however be held to include articles such as hampers, packing boxes or cases, nor chests designed to be used wherein to convey tools, medicine, or silver. Exceptions Trunks which are made of or ornamented, mounted or fitted with precious metals or imitations, thereof, or ivory, or which are sold for $50 or less each, are not subject to this tax." And trunks weren't the only "container" that was subject to tax: "Valises, traveling bags, suit cases, hat boxes used by travelers and fitted toilet cases on the amount in excess of $25 each. Article 16: For the purposes of the tax, valises, traveling bags and suit cases shall include all receptacles which are commonly or commercially designated as such, or designed to be used wherein, to carry in the hand the effects of a traveler. Hat boxes shall include any receptacle designed to be used, wherein to convey hats in traveling. Fitted toilet cases shall not be limited in meaning to those designed and used for traveling purposes, but shall include all receptacles of any form, whatsoever, (other than purses, pocketbooks, shopping and hand bags as defined in Article 17) designed and fitted to contain toilet articles." And, so as to not leave out the lower-class citizens, there was one more similar tax: "Purses, pocketbooks, shopping and hand bags, on the amount in excess of $7.50 each. Article 17: For the purpose of the tax, purses shall be deemed to include all receptacles used for carrying money on or about the person. The term pocketbook is broader in meaning than purse and includes any receptacle other than a purse, for carrying money, papers, cards memoranda, etc., in the pocket or on or about the person." DISCOUNTS: Due to the rarity and oddity of this historical Internal Revenue baggage tax receipt, no discounts are being offered to museums, colleges, universities, or libraries wishing to expand their collections. WARRANTY and/or RETURNS: This historical document is subject to individual interpretation. We have made every effort to list the information and condition as accurately as possible and included sharp photographic images: Thus, no warranty or returns on this item. HOW FAST IT'S GOING TO GET TO YOU: As soon as PayPal notifies us that your payment has been posted, your item will be packaged, labeled, and readied for shipping. Shipping is usually the same day or next day. We don't like to wait on our items to be mailed - we're guessing you don't either. Don't have a PayPal account? Feel free to contact us to see if other arrangements can be made (we're pretty easy to get along with). INTERNATIONAL SHIPPING: This historical document WILL SHIP INTERNATIONALLY. We will complete the United States Custom's Form required to ship this item to your country - you are responsible for any import costs, taxes, duties, tariffs, or fees associated with the receiving country (i.e. your country). The United States Custom's Form requires you include a telephone number in your country where you can be reached if you are shipping this item to a post office box. This item will ship internationally by United States First Class International Mail. Please be certain your country is one of the countries we ship to by using the pull down "Ships to" menu. Due to problems with theft by customs / mail officials, credit card fraud and high postal non-delivery rates, we have blocked certain countries from purchasing. If your country isn't listed, you will need to contact us to see if we can make arrangements. International shipping requires you pay with Pay-Pal. The United States Custom's Form will indicate the contents as being "Printed Material." INSURABLE?: eBay’s policy changed in 3rd Quarter 2009, (which previously allowed buyers the option of selecting and paying for coverage for their purchases). Thus, this item is not insurable. We don't make eBay's policies, we simply have to try to keep up with them. SHIPPING and HANDLING COST: There is no excessive "padding" with this item's shipping and handling. It ships United States First Class Mail to your United States address. It ships United States First Class International Mail to your foreign address. Foreign addresses will incur an additional $1.00 processing charge for completing the United States Custom's Form required to ship this item internationally. To reduce the cost of shipping, this item will be mailed in a Commercial 10 or 12 Kraft envelope or a Catalog 1 or 10½ Kraft envelope, Tyvek envelope, or other suitable envelope - and carded to minimize additional folding in transit. With this particular document, we will refold it across an existing fold to reduce your shipping cost. SECURITY FEATURE: The photographs posted on eBay contain digital watermarks to reduce fraud. These watermarks are not on the actual item - only the photographs. In addition, the photos may contain an inventory number to assist in locating the exact item in the inventory. All available photos have been posted with the listing. FAVORITE SELLER: Please, take a moment to peek at our other unusual items AND mark our store as one of your favorites. Click "Add to Favorite Sellers" so that you can come back and visit another time - - - even if you're not buying anything today. We enjoy locating and reselling oddities, offbeat pieces, thought-provoking Great Depression items, extraordinary and unique curiosities. Anyone can shop at Super MonsterMart. We sell yesterday's curiosities - to today's collectors and investors. I DON'T LIKE THAT PRICE: Many times when we've "shopped on eBay" we've thought, Wow! If that item was only 'x-dollars' we'd buy it in an instant! So... If you don't like the price you see, contact us to see if we can find a price that's more agreeable to you. The item listed here is intended to make a small profit for us and provide a historical opportunity (and enjoyment) to you. Condition: Please see the listing description and photographs for any conditional issues with this tax receipt., Region of Origin: United States, Diameter: Does not apply, Style: Does not apply, Depth: Does not apply, Sub-Style: Does not apply, Maker: Does not apply, Material: Paper receipt, Width: 8" wide., Original/Reproduction: Original, Type: Internal Revenue Trunk Tax Receipt, Color: Off-white paper, Height: 4½" tall.