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First Federal Issue: Kentucky
 
Kentucky First Federal Issue revenues are relatively common.  All denominations up to the $1 value are known, as is the $10 value. 
 

(RM84)

10¢

(RM85)

20¢

(RM86)

25¢

(RM87)

50¢

(RM89)

 
July 4, 1799, promissory note in the amount of 27 pounds, six shillings, six pence Kentucky currency.  Taxed 4¢ (RM84) as a note above $20 and not exceeding $100 payable within 60 days.
September 22, 1799, Salt Lick, Northwest Territory [now Jackson, Ohio], promissory note for 17 pounds of "neate cattle."  Promissory notes payable in goods were generally repayment in goods of money advanced for the purchase of supplies, i.e. the lender gave the borrower money to purchase the cattle or for feed for the cattle, and the borrower promised repayment in beef.  As the note was not payable within 60 days, it should have been taxed 10¢, rather than 4¢.  However, it also appears that promissory notes payable in goods were not intended to be taxable.   
June 24, 1799, promissory note in the amount of $50.  Taxed 10¢ (RM85) in error.  As the note is payable within 60 days, it should have been taxed 4¢ instead of 10¢. 
July 26, 1798, promissory note in the amount of $164.  Taxed 20¢ (RM86) in error.  As a promissory note above $100 and not exceeding $500, payable within 60 days, it should have been taxed 10¢.
July 22, 1800, Post St. Vincennes, Indiana Territory, promissory note in the amount of $65.  Taxed 25¢ (RM87) in error, possibly due to a shortage of stamped paper on the Western frontier.  As the note is payable within 60 days, it should have been taxed 4¢ instead of 25¢.
 
December 7, 1800, promissory note in the amount of $963.33.  Taxed 50¢ (RM89) as a promissory note above $500 and not exceeding $1,000, payable in more than 60 days.
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