Issued in 1911 by the Chinese Imperial Post Office for use in Tibet, this mint never hinged 2 annas stamp features a black surcharge on a multicolor Coiling Dragon base stamp, originally catalogued as Scott IM 76. Printed by gravure with variable line perforations, the overprint denominates the value in Indian annas to accommodate Tibetan postal usage where Indian currency was common due to geographic and economic proximity. The Coiling Dragon, a symbol of Qing authority, contrasts with the overprint’s practical adaptation for regional circulation, representing the complexities of late imperial administration in frontier zones. Catalogued as Scott TB 4, Michel CN-IM-TB 4, Yvert TB 4, Stanley Gibbons CN-TB C4, and China Stamp Society CN-IM TB4. This example is exceptionally fresh, with strong colors, clean perforations, a well-applied overprint, and full original gum. Estimate "$420 – 500"