Issued on April 1, 1904, this rare ½ cent dark brown stamp from the Chinese Imperial Post was repurposed from the Coiling Dragon regular issue with a bilingual black overprint reading “POSTAGE DUE” and Chinese characters denoting “deficiency.” Printed by Waterlow & Sons Ltd using gravure on unwatermarked paper with line perforation, the design features an intricately engraved dragon in the center, representing imperial authority and traditional symbolism. Only 81,440 stamps were produced for use as postage dues during the Qing Dynasty’s brief effort to formalize underpaid mail charges with official markings. Catalogued as Scott IM J1, Michel CN-IM P1, Yvert CN-IM T1, Stanley Gibbons CN-IM D137, and CSS CN-IM PD1. This example is mint hinged with deep color, crisp overprint, and well-preserved perforations, showing only a faint hinge mark on the reverse. Estimate "$160 – 200"