Issued in 1937 under Japanese administration, this full mint never hinged sheet of 100 stamps belongs to the Fourth Definitive series of Manchukuo and features the 2 fen denomination in yellow-green. The design portrays an ox-drawn wagon transporting soybeans, symbolizing state-directed agriculture, rural development, and economic self-sufficiency. Printed by gravure on silk-thread paper with a Chinese character watermark (facing upward) and comb perforation 13 x 13½, this issue reflects Japan’s imperial propaganda through utilitarian and agrarian themes. 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. The sheet is in excellent condition with full selvedge, sharp impressions, and strong color throughout, with only minor corner wear and two rust specks at the top margin. Estimate "$260 – 320"