My (uninformed) guess: Post-Russian Civil War (1918 - 1921) issue for Dal'nyj Vostok or Far East. Overprint says "10 kopecks (in) gold," which I assume is the re-denominated value in the Far East/Siberia. Original value was 50 rubles. Stamp was originally issued by Russian Federated Soviet Socialist Republic ("RSFSR" at top of stamp), so this one is probably for Far East/Siberia when it became part of the Soviet Union after the Civil War. Interesting stamp!