United States Opium Dispensing Special Tax Stamp, June 9, 1939. United States Internal Revenue Service. Special Tax Stamp: Practitioner Dispensing Opium, Coca Leaves, Etc. $1.00. Number 141344. Registry Number 495. Issued by the Collector for the 14th District of New York. Issued to: Joseph H. Beattie. Measures approx. 3.5.....