I have a US 1861-66 5c Jefferson SC #76 stamp with $475 written on the back of it. It is not the "laid paper" variety - so is this the "black brown" variety? Maybe the cancel?
Probably wishful thinking on the part of a previous owner, taking the highest value he/she could find for this particular stamp design. This looks like a normal #76 with poor centering and perf problems. The pen cancel is a detriment in terms of value, not an enhancement. This is not a high-value item.
With it's condition (small tear top right) and centering (average), the pref problems upper right side and plus the pen cancel discount, maybe 5-10% of current catalogue.
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