This Romanian fiscal stamp features a red “FACTAJ” (meaning “Receipt” or “Account”) overprint with a bold surcharge of “5 LEI” applied to a green 10 Bani King Ferdinand issue. These overprints were produced during the early 1920s period of inflation, when existing postal or fiscal stocks were revalued for administrative use. The base design retains its fine guilloche pattern and the portrait outline beneath the surcharge. Such stamps were used for financial receipts, court fees, or other documentary purposes rather than postal mail.