This Chilean revenue stamp began life as a 2 céntimos definitive issue depicting the scenic Volcán Choshuenco in deep blue. Later, it received a black overprint with fiscal inscriptions: "Eº 0,10 / Art. 77 / LEY 17272." Such overprints were applied to repurpose postage stamps for tax and fiscal duties under specific legal frameworks. Issued by the Casa de Moneda de Chile, it reflects both postal and fiscal history, making it attractive to specialists in revenue and overprint studies. Collectors value it for the dual thematic appeal of Chilean landscapes and fiscal law usage.