This is a Brazilian revenue stamp denominated 20 Réis, issued for tobacco taxation purposes. The inscription “IMPOSTO DE CONSUMO – FUMO” translates to Consumption Tax – Tobacco. The design features a classical allegorical head in profile, surrounded by ornate scrollwork, printed in green. At the top appears “E.U. do Brazil” (United States of Brazil), reflecting the country’s official name in the late 19th and early 20th century.

Such fiscal issues were used to indicate payment of internal duties on consumer goods, in this case, tobacco products. For collectors, these stamps are important examples of Brazil’s rich revenue history and often serve as companion pieces to postal issues of the same era.