Spain. 1898. WAR TAX. 5 CÉNTIMOS BLACK. EDIFIL 236 Cancelled. S225

Spain, Impuesto de Guerra 1898–1899, 5 céntimos black, EDIFIL 236. War-tax issue with ornamental frame and central denomination. Typography; perforation 14 (working attribution). Good overall centring, generally complete perforations, slight age-related discoloration and minute light specks in black print. No gum. Collector reports cancelled/used, although no distinct cancellation can be verified from photographs; absence of gum alone does not prove use. Historical context: extraordinary taxation during the Spanish–American War. Collection Grade 3/5. Investment Grade 1/5. Content Potential 4/5. Decision: KEEP. Personal collection, not for sale.