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The scarcest of fully-perforated stamps used during the tax period,
its use on a photograph is unusual because there was no 4¢ rate
for photographs.

Traces of paper above the stamp suggest that it had been used along
with a 1¢ stamp that has fallen off, making up the 5¢ rate typical
of many framed tintypes.

The September 20, 1864 datestamp is that of a Washington,
D.C. studio.
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