New Zealand 
1867 Fiscal, Imperforate, 5s Die I, Grey & red, Variety: Wmk Inv & Rev

Watermark small "NZ" (11 x 5.5mm) Inverted & Reversed, usually Upright

Kiwi catalogue 7^th Edition, #R211, Value: $10 for standard stamp, Watermark variety not catalogued

Condition: Fiscally Used