It’s no secret that the production quality during the Civil War was virtually nonexistent. They were so rushed to produce revenue stamps that it didn’t matter how the sheets were perforated… if they were perforated at all.
This block is a perfect example of typical shoddy workmanship from the period. Both the horizontal and vertical perfs are all over the map, creating the stamp in the 2nd column, 2nd row (the stamp immediately beneath it isn’t too bad either).
First is the block in its entirety, and then is a crop of the stamp in question (and no, I don’t intend to break up the block, even though its of nominal value).