This lot presents a group of six postal tax stamps from Nicaragua, issued in 1935 as part of the special reconstruction communications series. Printed by the American Bank Note Company, the stamps are finely engraved and feature the bold numeral “1” at center, symbolizing the 1 centavo surcharge levied as a postal tax. Produced in red-orange and green shades, these issues exist with and without overprints, and the group includes examples both mint and used. The stamps were surcharged on earlier 1921 definitive issues and were mandated to be affixed alongside regular postage, reflecting Nicaragua’s efforts to raise funds for national reconstruction following natural disasters. Variations within the lot include mint never hinged (MNH), mint hinged (MH), and fine used (FU) states, adding depth for both specialists and collectors seeking postal history material. Comparable engraved tax issues from Nicaragua, particularly with American Bank Note Co. craftsmanship, are increasingly sought after for their aesthetic appeal and historical context, especially when found with multiple condition and overprint variations. Estimate "$20 – 30". Condition: Mixed, with examples ranging from MNH to MH and FU. Some stamps show light cancellations or hinge remains, overall fine to very fine appearance.