Introduction

Federal beer tax US revenue stamps first appeared in 1866.  No stamps were produced between 1919 and 1932, during the Prohibition Era in the United States.  Production of federal beer tax stamps was resumed in 1933 and discontinued in 1951.
The federal beer tax, between 1866 and 1875, was $1.00 per barrel. 

Beer tax stamps were provided to brewers in imperforate sheets.  After filling the barrel, the brewer would then cut out the appropriate stamp for the particular sized barrel being shipped to the consumer.  The stamp was to be placed over the bung (stopper or cork) of the barrel and then canceled.  When the barrel was opened by the consumer, the stamp would usually be punched-through or otherwise mutilated, with the end-result being the prevention of the stamp's reuse

Quite a few of these stamps must have been more carefully removed though, as many undamaged, very nicely canceled examples are available in the philatelic marketplace.

Several different varieties of paper were used to produce many of the beer stamps.

1866 issue

Tax rate, 1.00 USD per barrel,Engraved.Printed on thin white wove paper,unwatermarked,by the note printing division of the Treasury Departement,predecessor to the Bureau of Engraving and Printing.Perforated prior to distribution with 31 small holes arranged in a circular pattern.No series or year indicated.Plates were made for a 1/3 Barrel 33 1/3 stamps, but none were printed.Effective date of issue:September 1,1866.Earliest reported use : September 4,1866

1867 issue
Tax rate, 1.00 USD per barrel,Engraved.Printed on thin white wove paper,unwatermarked,by the note printing division of the Treasury Departement.Identical with 1866 issue except "STAMP" with its curved lable has been deleted by the substitution of a horizontal blank tablet. Earliest reported use: January,1868