No, they're tar stains. As I cleaned them, you could smell the tobacco. The cabinet needed Simple Green treatment, hose spray, and a couple of days in the sun to eliminate most of the tobacco smell.
When I bought it, I knew that it was a "house amp" in a bar. I got it for half the price of most drip edge Bassman on the market. The tolex and grille cleaned up nicely. You should have seen how brown the initial rinse water was!
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After resto with the DIY 2X12 cab I made for it.
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I don't have a "before" photo, but it looked like this.
When I redid the amp, a guy online made face plates for most of the blackface and silverface era Fender amps. They were done precisely and included all the changes within the same model, like where the vertical lines were placed or not placed.