French, Customs / Tax Seal, 357, Image by StuE, Found by Tichfish.
Found in Fife, diameter 15mm, 6.8g.
Small seal with deep circular indentation on both sides, one containing the stylised letter I (not J), the other the number 357.
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'
The style of the I (resembling a J) matches that seen on a letter envelope stamped Minister des Finances Administration des Contributions Indirectes dated 20/12/1834. Delcampe - Ministère des finances/administration des contributions indirectes/lettre pour le prefet d'Agen.
This series of small, indented seals all have a variant of of the IC monogram. Most have a number in the indent on the reverse and many have CONTRIBUTIONS with an undeciphered word after it curved around the edge. The CI ligature looks to be from an earlier time. Philippe Lanez confirms this change but has not yet discovered when or why it happened.
From Michel Royer, "For this type, I think we can date them from the 3rd republic period from 1870 to 1940".