Issued in 1937 during the Japanese occupation of Manchuria, this complete mint never hinged sheet of 100 features the 2 fen yellow-green stamp from the Fourth Definitive series of Manchukuo. The design portrays an ox-drawn agricultural wagon amid soybean fields, symbolizing state-directed farming and rural labor. Printed using gravure on silk-thread paper with a Chinese character watermark (facing upward) and comb perforation 13 x 13½, the issue reflects Japanese imperial ideals of productivity and order in a puppet regime. Catalogued as Scott MA 86, Michel CN-MA 99, Yvert CN-MA 91, Stanley Gibbons CN-MA 82, CSS CN-MA MC83, and Sakura CN-MA 82. This well-preserved full sheet displays crisp impressions, intact selvedge on all sides, and minimal corner handling with two tiny rust spots in the top margin and a missing lower right corner tip. Estimate "$260 – 320"