Elf Scalp

is a quest item that can only be obtained when you have the quest Scalps for Vigilantes. There are however 2 different types of.

Type One

 * One type is found as loot from defeated Obsidian Elf or Corrupted Elf creatures.

Type Two

 * A second type can be found by speaking to Alberic and receiving and finishing the Scalps for the Vigilante - Ruse quest.
 * Once you receive the quest Scalps for the Vigilante - Ruse quest, you can ONLY turn in this type of item to Phineas Drumplemouth to complate the Scalps for Vigilantes quest.