I found this one in the five-cent bins at my local stamp shop. I thought at first that it was a cut-out from a wrapper, but it appears to have a revenue-style, oval, purple cancel. The black overprint could be Guam. Does anyone know what this could be? It is the size of a small definitive stamp.
It is a Mexican revenue stamp used to collect a federal tax (Contribucion Federal). Roberts' Mexico's Revenue Stamps lists it as a 1903--04 Cap of Liberty stamps and assigns it #CF152. It is imperforate. Missing the talon (the stub originally attached to most revenue stamps), Roberts gives it a cat value of just $.20. I wonder if the overprint spelled out Guadalajara.