Bill Of Sale

When I pulled this cover front out of the "I bought 'em at a flea market" box the other day, I read the address and then noticed that the stamp is grilled. An I grill as it turns out, makes two I grilled stamps I have taken out of that old wine box in the last week, the other on a full cover in decent shape. But this is just a cover front, until you turn it over and find that it is also a bill of sale for 63 acres, a milk cow , 4 sheep and?????.
The reason I'm posting this on this board is, shouldn't this have a revenue stamp on it? Was it used as a land title transfer? Or did the clerk at the Roanoke Circuit Court use it a reciept?

Many of the Civil War taxes slowly disappeared over time. The tax on receipts was rescinded Oct 8, 1870.