The stamp listed by Scott as RO12 black American Match Co. (Eagle)., remains pretty much an enigma. It was used by a firm in Amsterdam, New York, from November 1867 thru August 1869. It has been suggested that this firm was the predecessor of the American Match Co. of Cleveland, Ohio, which ordered its first stamps just as the issue of the Amsterdam stamp ceased. Although the two stamps (RO12 and RO10) exhibit some similarity in the frame design, this is probably no more than coincidence. None of the men associated with the Cleveland firm is known to have resided in Amsterdam, and since the ownership of the New York company remains unknown, the mystery must stand.
Bruce Miller, The American Revenuer, March 1967 p. 24