1/91, this is more info than I have usually seen with other pieces. Liner shows signs of what could be considered blood damage. As to the black, it is old and may have been applied in the field, not sure why someone would repaint a Helmet with a blood damaged liner like this but who knows. The item "Named Ww2 German Helmet KIA W History Wwii Army M42 Original" is in sale since Thursday, March 26, 2020. This item is in the category "Collectibles\Militaria\WW II (1939-45)\Original Period Items\Germany\Hats & Helmets".
The seller is "reconvintage45" and is located in Dallas, Texas. This item can be shipped to United States.