BSG.BS.02198 — T&L, R.R.R. Seal

T & L / T & L upside down // (R. / R. R.) / (R. / R. R.) upside down, the middle R. is smaller and may possibly be B.

The duplicate but inverted lettering appears to come from the same circular stamp used twice.

Found in Larache, Morocco, a former Spanish protectorate region from 11/1912 to 04/1956, hence the Spanish designation proposed by Philippe Lanez.