A finely engraved green fiscal stamp issued by the Republic of Ecuador for the 1901–1902 Timbre Fiscal series. The design features the national coat of arms with the condor atop the oval shield and fasces below—classic iconography of Ecuador’s early 20th-century revenue issues. This example bears the bold “DE” handstamp overprint, a recognized control or departmental marking applied to certain fiscal stocks. Well-centered with clean impressions and strong color, it represents an interesting overprint variety sought after by revenue and Latin American specialists. A solid, visually appealing piece from Ecuador’s early fiscal period.