I have seen this referenced as a Henry Van Der Weyde Fake, though I cant find any reference to that anymore, and this pops up on eBay
from time to time as unlisted essay. there are currently 2 listed , one as 77E var unlisted, the other as and unlisted essay. There is an old auction Daniel Keller lists as 1871, 50¢ black, essay on decalcomania paper (Scott 137E var.)
I just snagged a rough copy.
I think declomania is correct, but I would not think it is an essay, rather a private issue. Does anyone have any other info on this?