Tennessee
Shell Tax Stamps
Starting in 1937, Tennessee Division of Game and Fish required all boxes of firearms ammunition sold in the state to have a shell tax stamp affixed to them. Ammunition tax is based on a percentage of the retail value of the ammunition. Although not license stamps, they were required to be affixed to the boxes of shotgun shells that sportsmen purchased when hunting for waterfowl in Tennessee. For this reason, many collectors have included them in their waterfowl stamp collections. Stamps issued in 1937 measure approximately 51 mm wide by 26 mm tall. They were engraved and printed in sheets of unknown size. The sheets were perforated 12 between the stamps and straight-edged on at least three sides. The stamps were not serial numbered and had shiny gum.
In 1938, the stamps were reduced in size to approximately 32 x 27 mm and new values were added. The stamps were engraved and printed in sheets of unknown size. The sheets were perforated 12 between the stamps and straight-edged on at least three sides. The smaller perforated shell tax stamps were not serial numbered and had shiny gum. The same stamps are believed to have been used for more than one year, after which they were superseded by small decal-type stamps. For images of all stamps in this series see Tennessee Shell Tax Stamps.
Values for unsigned stamps are for any unused stamps that may have had their gum removed (a practice once popular with southern collectors due to humidity concerns). The majority of shell tax stamps in collections have been removed (often scraped) from boxes. Such stamps are frequently thinned. Thinned shell tax stamps usually sell for considerably less, depending on the degree of thinning.
| Series Number | Figure Number | Validity Period | Face Value | Description | Unused Value | Unsigned Value |
|---|---|---|---|---|---|---|
| 1. | F-TN1 | 1937 | 1 Mill | black on white | 125.00 | 75.00 |
| 2. | F-TN1 | 1937 | 2 Mills | light turquoise on white | 150.00 | 100.00 |
| 2p. | proof, imperforate | – | ||||
| 3. | F-TN1 | 1937 | 3 Mills | yellow on white | 150.00 | 100.00 |
| 4. | F-TN1 | 1937 | 4 Mills | brown on white | 175.00 | 125.00 |
| 5. | F-TN1 | 1937 | 5 Mills | orange on white | 300.00 | 150.00 |
| 6. | F-TN1 | 1937 | 1 Cent | green on white | 125.00 | 75.00 |
| 7. | F-TN1 | 1937 | 2 Cents | dark blue on white | 1,250.00 | 500.00 |
| 8. | F-TN1 | 1937 | 3 Cents | red on white | 175.00 | 125.00 |
| 9. | F-TN2 | 1938 | 1 Mill | black on white | 20.00 | 12.00 |
| 10. | F-TN2 | 1938 | 2 Mills | light turquoise on white | 30.00 | 20.00 |
| 11. | F-TN2 | 1938 | 3 Mills | yellow on white | 30.00 | 20.00 |
| 12. | F-TN2 | 1938 | 4 Mills | brown on white | 40.00 | 25.00 |
| 12a. | olive-green on white, color error | – | ||||
| 13. | F-TN2 | 1938 | 5 Mills | orange on white | 40.00 | 25.00 |
| 13a. | pair, imperforate between | – | ||||
| 14. | F-TN2 | 1938 | 6 Mills | purple on white | 40.00 | 25.00 |
| 15. | F-TN2 | 1938 | 7 Mills | black on light yellow | 40.00 | 25.00 |
| 16. | F-TN2 | 1938 | 8 Mills | black on pink | 25.00 | 18.00 |
| 17. | F-TN2 | 1938 | 9 Mills | black on yellow-orange | 30.00 | 20.00 |
| 18. | F-TN2 | 1938 | 1 Cent | green on white | 25.00 | 18.00 |
| 19. | F-TN2 | 1938 | 1 1/2 Cents | orange-red on yellow | 100.00 | 65.00 |
| 20. | F-TN2 | 1938 | 2 Cents | dark blue on white | 40.00 | 25.00 |
| 21. | F-TN2 | 1938 | 3 Cents | red on white | 300.00 | 100.00 |
| 22. | F-TN2 | 1938 | 4 1/2 Cents | black on blue | 40.00 | 25.00 |
| 23. | F-TN2 | 1938 | 5 Cents | black on green | 40.00 | 25.00 |
