Spanish Revenue Stamp (Papel del Estado) - 3 Pesetas, 7th Class

This is a vintage Spanish revenue stamp, specifically an adhesive 'Papel del Estado' or 'Clase 7a' fiscal stamp, valued at 3 Pesetas. The stamp is printed in a monochromatic rose-red or carmine ink on an off-white/cream paper background. The central allegorical figure depicts Justice or a legislative figure seated, holding a quill and pointing toward a scroll labeled 'CODIGO CIVIL' (Civil Code). To the left of the figure is the coat of arms of Spain featuring the eagle and shield, likely from the Francoist era given the design style. The upper left corner designates '7a CLASE' and the upper right displays 'PTAS. 3'. A unique black alphanumeric serial number 'C2081657' is printed at the bottom. The stamp features standard line-perforated edges and appears to be in unused, mint-hinged or never-hinged condition, though no gum side is visible. The craftsmanship shows fine line engraving common in mid-20th-century security printing. Notable features include the sunburst radial lines behind the central figure and the crisp typography. There are no obvious tears or heavy creases, though slight softening of the perforation tips is noted.