No, it is not a 423B. First, the design is "Two Cents" (Scott design A139) and not "2 Cents 2" (Scott design A140).

See this link for more help
http://www.stampsmarter.com/1847usa...entifier.htmYou are also not measuring the perfs correctly. The perfs are the same measurement on all sides as shown by this illustration. (I took your image and placed the top perfs next to the other three sides, they all line up.)

I recommend changing how you identify stamps. Start the process by assuming that it is most likely that you have the most common stamp, not the rarest stamp. Then work your way through the identification process of elimination towards the rarer stamps if the common stamp doesn't match.
Don