Rod, I think that is a French railway express stamp. Scott only started listing them in the last year or so. I believe this series runs from 1 franc to 1000 francs. I'm thinking World War II era, but I might have an actual list of them that I can check later. (I assume you may have checked Byrum, with no luck?)
[edit: Perhaps the 1944 series of railway express stamps? If so, looks like Byrum RX16 40F ochre...it should perf 12.5 if that's right.]
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