R23c. The "c" means that is it printed on "old paper" and perforated on all sides. Catalogue value is $0.50. It doesn't look like it is printed on silk paper, which has little blue, black and red silk threads in the paper. The silk paper variety (R23d) catalogues for $2.25.
Beginning in the 1860s, tax stamps like this one were required for many types of legal agreements and business transactions. They were affixed to a document or receipt and usually cancelled with initials and a date. On your copy, the pen cancellation reads "M E T Aug 20 1870."
The value of your stamp depends on the centering and overall condition. It looks like it is in good condition but the perfs cut into the design on the right side. With this average centering it would sell at retail for about 1/3 catalogue value ($0.15-0.20) . If it was exceptionally well centered it could retail for a dollar or two.
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Posted 05/28/2008 8:19 pm
