French Customs / Tax Seal, Image & Found by Julian Gould.
Found near Glasgow, Scotland.
Small seal with deep circular indentation on both sides, one containing the stylised ligature CI, the other the number 613.
From a distinctive group of seals with various numbers on the reverse. Some have CONTRIBUTIONS around the inner raised edge and possibly IND - an abbreviation of Indirect to give 'Contributions Indirectes' - indirect taxes (French). "Taxes can be divided into direct taxes (taxes on income or property), and indirect taxes (taxes on alcohol and tobacco)." From 'France as a superpower 1700 - 1715'
Confirmation of the letters forming the ligature can be found here.
From Michel Royer, "For the seals of the „indirect contributions” with monogram C and I in cursive letters. We can date these seals from the 3rd Republic (probably from the end of the 19th century, possible the beginning of the 20th century). We find this monogram on the seals of the indirect contributions for "tobacco" and "sugar" and these seals are also dates from the 3rd republic (late 19th century)."