This stamp is a Scott RO 132a with a double transfer mainly in the letter of "MATCHES." Be careful not to think there is a double transfer at the top on the letters of "ONE CENT", this doubling is normal engraving of this stamp. I believe this is the Scott listed double transfer. Riley and DeKay article in The American Revenuer, October, 1979, states the is a double transfer through "US INTERNAL REV" noted in {picture} 6 under the listing of Scott RO 132a. When you check picture 6 it is of Scott RO24d, so this appears to be the only double transfer on Scott RO 132a at this time.

