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Not very attractive, but this is an example from the first Soviet Union meter franking machine, introduced early in 1928. Several face values are known with the 2 kopeck providing most examples, probably because it could be used on bulk Printed Matter - the example above is on a long envelope addressed to Dresden. More details of Soviet meter franks can be found in the International Postage Meter Stamp Catalog, on line at wikibooks.org
The Mark is unusual because no city of origin is indicated, though the bars above and below the date look as if they might be "dummies" intended for replacement at a later date with some kind of information. The stamp design has POCHTA at the top and CCCP in the middle
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