This 4 fen stamp from the 1937 Manchukuo Fourth Definitive Issue features the Peiling Mausoleum in Mukden (Shenyang), rendered in a dark greenish olive tone. The design presents a stylized architectural view of Qing dynasty structures, combining elements of ancestral reverence and national identity within the Japanese puppet state of Manchukuo. Issued on April 1, 1937, the stamp was printed using gravure on paper embedded with silk security threads, with a watermark of repeating Chinese characters facing upward. It measures 22 x 26 mm and has a comb perforation of 13 x 13¼. Intended for standard postal use, this series emphasized regional heritage while aligning with imperial Japanese visual propaganda. Cataloged under Michel CN-MA 100, Scott CN-MA 88, Yvert et Tellier CN-MA 92, Stanley Gibbons CN-MA 84, China Stamp Society CN-MA MC85, and Sakura CN-MA 84. The block of four is in mint never hinged condition, well-centered with full gum and strong impression. Estimate "$35 – 45"