I should mention that this stamp is not listed in the Scott catalog. It was "issued" by the remnant of the Provisional Government around 1917. [EDIT: according to the Witt Collection, the overprint came later, in 1919]
There is a footnote in Scott, that also shows several other provisional issues. These stamps were actually listed by Scott many many decades ago, but were later removed by the editors.
The stamp you show is not illustrated in Scott, but it is part of those provisional issues.
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