Now that you've confirmed the initials are that of Brown and Durling, you may be interested in this bit of history:
Quote:
Brown and Durling was formed by two half-brothers, Jacob R. Brown and James K. Durling, at Wadsworth, Ohio in 1860. In 1865 Brown bought out his partner, continuing the business for several years.
In 1866 the Initials on their revenue stamps were changed from B&D to JRB, referencing the change in ownership.
(James K. Durling (b. 9/24/1834; d. 3/12/1911) later became president of Wadsworth Bank.)