This rare 1927 revenue issue from Kiangsu Province features a vertical-format design depicting a Chinese memorial gate flanked by laurel branches, with ornate floral and symbolic framing under the Nationalist sun emblem. Issued as a municipal cigarette tax stamp, the design is printed in bright rose and carries a face value of 2 cents, denoted “Cts” in the lower corners. This block of six is ungummed as issued and shows rough provincial perforation consistent with local print practices of the late Warlord Era. Produced for internal excise use rather than postal circulation, the stamp reflects the decentralized taxation infrastructure prevalent in Republican China, where provincial governments administered their own fiscal systems. These unlisted issues are seldom seen in multiples and are not cataloged in standard philatelic references, making them valuable for collectors of Chinese local revenues and fiscal history. The presented block is mint never hinged with selvage at left and bottom, clean color, and intact margins though perforation irregularities and minor selvage tears are present. Estimate "$130 – 160"
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$140.00Price
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