Italian Revenue Stamp.
Unable to translate Marca di riscontro del valore.
I have a similar class of 1866
As yet, unable to find yours in my Catalogue
1866

From the Internet
Author : Margo Z
"marca di riscontro" (receipt stamp) is an Italian municipal fiscal stamp.
I had a good trawl about but can't find any indication of which city/commune this particular stamp is from.
By 1915 there were already an estimated 7000 to 8000 different local fiscal stamps in Italy. Apparently the major reference work is:
Italian Municipal Revenue Stamps, Volume 1, Cities A-K, Fiscal Philatelic Foundation, New York, 1999.
Italian Municipal Revenue Stamps, Volume 2 , Cities L-Z, Fiscal Philatelic Foundation, New York, 1999
An extract from a great article in mid-citiesstampclub.webs.com 's online journal:
There are over 8,000 villages, towns and cities in Italy and in the last hundred and fifty years, almost all of them have issued municipal revenue stamps. These were used to pay fees required to obtain birth or death certificates, marriage licenses, identity cards, medical certificates, and certificates of residence, as well as payment of court fees, commercial fees, and various other charges imposed by the admin of Italy.
The stamp designs are mostly very simple. The name of the issuing municipality is usually (but not always) printed on the stamp as well as an indication of value, in centesimi or lire.
Most Italian municipals were crudely printed on poor quality, non-watermarked paper. Often colored paper or ink was used and a few stamps were printed in two colors. Most were printed as small sheets or booklets and some of the more recent issues are on self-adhesive paper. They were not designed with collectors in mind but were intended to fulfill an administrative need at the local level.