The document itself is a bit soiled, but beggars can't be choosers.
This is a 2-cent Express receipt dated February 14, 1863, from the General Express Forwarding House and Collection Agency (combining Howard & Co's Express, Harnden Express, and Howard Express Co.).
The revenue stamp affixed is the 2-cent Express in blue, part perforate, imperforate vertically (Scott #R9b).
Per Mike Mahler:
Quote:
This tax was in effect only six months, from October 1, 1862, to March 31, 1863, moreover the requisite Express stamps were not generally available until December 1862, thus the tax had a practical life of just four months. Accordingly examples are prized by collectors.
Mike's express tax census lists several examples, but this is the first example of an express tax with a pert perf imperf vertically that I have seen in person.

