That's a Bavarian official with overprint, as warrehouse already said.
They are part of the so called "Abschiedsausgaben", when the free state of Bavaria ("Freistaat Bayern") joined the German Reich. These are from 1920 (Michel-Number 49, Officials), 13 years prior to the Nazi dictators.
I don't know how many were printed, but they are very easy to find. Catalog value unused is 1,- MNH and 0,20 hinged. Used 1,80. As the "real market value" usually is 10% of the catalog value here, you can imagine how many of them still are around.
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Posted 04/14/2009 11:11 pm
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