I think they are local stamps - overprints of Austrian stamps - for Tarnow in Poland, issued in 1918-1919. See www.stampspoland.nl/series/local1918/austrian/tarnow3_1.html. You can find a general listing of local Polish posts of the WW1 and immediately following period at home.golden.net/~medals/locals.html. At the end of WW1, after the Austro-German occupation, Polish cities seem to have used any stamps they had to hand and overprinted them. Forgeries are apparently quite common.
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