This looks like Germany, Scott #34 or 35. 34 is gray (CV$11), and 35 is olive gray (CV$14). 34 has an expensive color variety that is gray black (CV$340).
It's hard to tell colors from this picture (the picture is very yellow tinged), but the value is much lower than any of the CV's (catalog values) given, due the the many missing or blunted perforations, the folded/creased corners, and the heavy, ugly cancel.
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