This iconic 2 cent provisional stamp from the renowned 1897 Red Revenue series features the rare small-character overprint applied to the original red revenue tax stamp, marking its conversion for postal use during Qing China's sweeping currency and postal reforms. Issued on February 2, 1897, this overprint marked a critical transition from traditional fiscal markings to a unified national postal system under the newly established Imperial Chinese Post. Printed by the Customs Statistical Department using gravure printing, the stamp features deep red ink and elegant serifed numerals denoting its new postal value. Measuring with variable perforation and printed on unwatermarked paper, this piece belongs to one of the most celebrated and collected philatelic issues of China’s imperial era. It is catalogued as Michel CN-IM 31, Scott CN-IM 80, Yvert et Tellier CN-IM 30A, Stanley Gibbons CN-IM 93, and China Stamp Society CN-IM 97. The Red Revenue series, particularly with the small-character overprint, is revered for its scarcity, sharp visual contrast, and historical weight as it symbolized China's rapid modernization at the twilight of the Qing dynasty. Condition Mint hinged, very fine with brilliant red color, bold and clearly struck overprint, and exceptionally well-centered. Estimate "$350 – 420".