This classic New Zealand fiscal stamp features a finely engraved profile of Queen Victoria, printed in a rich purple with a bold green overprint of “1s.” indicating its one-shilling denomination. Issued in the late 19th century, this design belongs to the long-running Stamp Duty series used widely for legal and administrative documents throughout the colony. The ornate Victorian-era frame, crisp line engraving, and distinctive bicolour appearance make it a popular collectible among revenue specialists. A used example such as this, with a clear manuscript cancellation, reflects authentic period usage and strong historical character.