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Spanish American War
Private Die Proprietary Proofs 
RS288TCP1, die number 4789.  The Spanish American Was era revenue stamps were printed by the Bureau of Engraving and Printing.  Proofs of these revenue stamps are scarcer than proofs of the Civil War era revenue stamps printed by private companies.  This is the only recorded proof impression for RS288.  No proofs are recorded of RS287 or RS289.