I realized 2 days ago what it was from the lines at the top right and the one in the circle as well as the "postes" at the bottom. Took a picture but was unable to locate thread. Now I find the thread because others are posting. It obviously appears to be France. It appears the same as the 1c gray, 1900 to 1929 issue of Liberty, Equality and Fraternity, but that is shown as perf 14 x 13 1/2 and listed as Scott #109. I did not check to see if there was an earlier imperf version.