CDVs, tintypes, and other photographs taxed during the 2-year period (August 1, 1864 through July 31, 1866) that photos were subject to tax during the Civil War tax era are not uncommon. This, however, is the first item of this format I’ve seen. I acquired it in a trade with another collector who specializes in photo-related material.
It is a 7-inch x 4-inch glass slide in wooden frame, referred to as a ‘Magic Lantern’ slide, a predecessor of the slide projector. It is a portrait of Abraham Lincoln, and the (unfortunately) remnants of the revenue stamp affixed are dated April 29, 1865, two weeks following Lincoln’s assassination.
You can see a residual shadow of the edges of where the full stamp was affixed at one point, so there’s no reason to believe that the stamp isn’t original to the piece.
Very unusual taxation piece.