This is a Message Board Post that is gatewayed to this mailing list. Classification: Query Message Board URL: http://boards.ancestry.com/mbexec/msg/rw/7aB.2ACEAE/844.1.1.1.1.2.1.1.1.2.1 Message Board Post: Thanks, Suzette, I never thought photographs were taxable items. I know in my family, photos were often exchanged with Canadian relatives via mail in the early years of the 1900s. They also wrote additional messages on the reverse of these, and "sometimes" the identity of the persons on the obverse side. Thanks for the new twist on this, however. As a former stamp collector, I never would have thought of this angle. Den