This classic rarity seldom seen in this superior condition was issued in 1860 by the provisional government in Naples and is listed under Two Sicilies in the Scott catalog. This example has been authenticated thru the years by some of the foremost experts on classic Italian States stamps. The Scott catalog gives it a value of $11,000.00 in very fine condition, the Italian Sassone catalog lists the value at €25,000.00.  It is offered as lot number 8201 in our January 11, 2019 sale.