This is from the Kingdom of Italy 1862.The first stamps were from the 4th issue imperf serie of Sardinia.They were perforated for the first new serie of the Kingdom.Perforation was very very hastely done and of poor quality during the first few days. Is the stamp gummed? Achtung:The Sardinia stamp may very well have forged perforations which is a commmon thing to find as mint examples are very cheap.The Italian perfed version is expensive mint.I think yours is just a private perforation on a Sardinian stamp.The form of the lettering & numerals is not the same as in the Italian kingdom issue. Better quality pic needed
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