6 x 2 1/2, imprinted form, filled out in ink. WAR TAX RECEIPT. $55.30. Received of Est.[ate] E.D. Divine [?] the sum of Fifty Five 30/100 dollars, being the full amount due by him for the year 1861. R.U. Gould, Collector of War Tax for District No. 29. Dated May 14/61. There are 2 small punch hole cancellations near the top of the document, one of which goes through part of the last name, Divine. [?]. Docket on the reverse, "Voucher No. 1." Minor wear. Fine condition. Printed on what is known as brown necessity paper, a type commonly used in the Confederacy during the war years. Nice early Civil War dated, "War Tax Receipt."