US Hawaii stamp, #R7 used pair on piece, 1901 Honolulu Hardware Co cancel

Establishment of Territorial status in 1900 saw the Hawaiian stamp taxes replaced by those of the United States. The work of the Hawaiian Customs Service was taken over by the United States Department of the Treasury. Hawaiians were introduced to the United States Internal Revenue Service, which at that time was in the business of taxing such things as liquor, tobacco and certain documents on which stamps issued by the Internal Revenue Service were required. However, the Territory of Hawaii retained authority to impose taxes on documents as well, sometimes resulting in double taxation. At any rate, continued need existed for document stamps under the Territory.

1900 SURCHARGED STOCK CERTIFICATE STAMPS

More stock certificate stamps were needed in 1900 and a decision was made to surcharge additional stocks of the old $0.25 green stamps. A new style overprint was used.

Post Office in Paradise