Fractional Penny Sales Tax Tokens In Illinois.

Sales tax tokens were fractional cent devices used to pay sales tax on very small purchases in many American states during the years of the Great Depression. Tax tokens were created as a means for consumers to avoid being "overcharged" by having to pay a full penny tax on purchases of 5¢ or 10¢. Issued by private firms, by municipalities, and by twelve state governments, sales tax tokens were generally issued in multiples of 1 mill (1/10¢).

Say you bought a dozen eggs for 10¢ and the sales tax was 3%. That would be three-tenths of a penny. So you paid a dime and three 1-mill tokens.

The twelve states that issued these sales tax tokens were Alabama, Arizona, Colorado, Illinois, Kansas, Louisiana, Mississippi, Missouri, New Mexico, Oklahoma, Utah, and Washington. Tax tokens were issued in a variety of materials, including cardboard, brass, bronze, aluminum, pressed cotton fiber, and plastic.

Sales tax tokens were generally regarded as a nuisance by consumers and were replaced in fairly short order by the bracket system of sales tax collection, which averaged out the tax on small sales.

By the end of the 1930s, token use was eliminated in most of the issuing states, with sales tax tokens lingering in Missouri until late in the 1940s.

Compiled by Dr. Neil Gale, Ph.D.

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Sales Tax Tokens to Stay in Circulation. 
Article: Urbana Daily Courier, July 25, 1935

SPRINGFIELD... Sales tax tokens issued by the Illinois department of finance to enable merchants to make change in charging the tax will remain in circulation until the United States treasury issues substitutes, Director K. L. Ames of the state department, said here today. Ames said that he had been informed by Atty. Gen. Otto Kerner that the federal treasury is seeking congressional permission to mint coins of one-half cent and one mill denominations.

Action on the part of the federal treasury, Ames said, will be taken to meet the demands of Illinois and other states having a sales tax law. It will solve the Illinois problem, he said, involving the question of the legality of the aluminum tokens issued by the state department. Several hundred thousands of the state tokens are now in circulation throughout Illinois, according to Ames, and they will continue to circulate pending action by the government toward minting coins of the needed denomination.

Electric Park Amusements, Chicago, Illinois (1895-1901)

Mammoth Dedicatory Festival and 10-Day Carnival.

Electric Park Amusement Association on the corner of Elston, Belmont and California Avenues. The largest and best arranged amusement gardens in the world - fifty acres under 100 Arc Lights.

Electric Park, containing 50 acres of beautiful lawns and charming groves, will be dedicated to Concerts, Amusements, Athletics, etc., on Saturday August 3, 1895. Promptly at 2 o'clock Saturday afternoon the flags will be run to the peak. Company "D" Illinois National Guard will fire a military salute and the gates of Electric Park will be opened to the public for the first time.

Electric Park is only 30 minutes ride from State and Madison Streets. To reach Electric Park take any line of cars running north from center of city, transfer to Belmont Avenue electric and you will be landed at Electric Park...

• or take Milwaukee Avenue cable to Armitage Avenue, transfer at Armitage Avenue to Milwaukee Avenue electric and you will be carried to Electric Park...

• or take Elston Avenue and you will be taken to Electric Park - or take Clybourn Avenue cars and you will ride to within 2 blocks of Electric Park...

• or take C. & N. W. R. R. at Wells Street station to Avondale, leave train at Avondale station and you will be 2 blocks from Electric Park...

• or take Metropolitan 'L' alight at California Avenue station and take Milwaukee Avenue electric, close at hand, and you will reach Electric Park...

• or Belmont Avenue and Elston Avenue electric take you direct to Electric Park.

Single Admission 25¢, Season Tickets, transferable and good for ten admissions $2, for sale at the Grand Entrance on California Avenue.

A Royal Barbeque - An ox will be roasted bodily and served to visitors gratis.

Military Drill - There will be a Military Drill on Electric Park Court.

Bicycle Races - On Electric Park Bicycle Oval. The track measures three laps to the mile and is thirty feet wide. Management has donated $40 in prizes ($1,170 in 2017) and the Clarendon Wheelman will race the opening day. The events are: Quarter mile scratch, half mile scratch, one mile lap race, three mile handicap and five mile handicap races.

Baseball Games - On Electric Park Baseball Grounds.

Football Games - On Electric Park Football Common.

Artistic Dancing - On Electric Park dancing pavilion, the largest dancing pavilion, with one exception, in America.

A Dream of the Civil War - On the evening of the opening day there will be presented the realistic military drama, "A Dream of the Civil War," with nature for a stage.

During the progress of the Carnival there will be a series of Dramas and Tableaux given, included in the series are the following: Camp Lincoln in Repose; The Scottish Chieftain; Ireland As It Is; Doom of the Traitor (Military Execution); An English Pastoral Scene, etc.

Dance of all Nations - A typical dance of all nations will take place on the Electric Park pavilion during the festival.

Fireworks - There will be a magnificent display of fireworks every night during the carnival and good music all the time.

The most gigantic entertainment since the World's Fair. Rivaling the bygone Midway in mirth and jollity.

The Electric Park was foreclosed on December 22, 1901 and portions of the land were auctioned off.