Issued in 1942 under Japanese occupation in Mengkiang, this complete mint sheet of 50 stamps features a provisional black overprint reducing the value from 4 cents to 2 cents on the original Martyrs Issue, printed in violet and showing a uniformed portrait. The overprint was a local emergency measure, reflecting the fluid postal rates and administrative shifts during wartime. Printed lithographically on unwatermarked paper, the stamps have full perforations and exhibit bright color with clean margins. The sheet includes selvedge inscriptions, press numbers, and marginal control marks such as “泉林” and “8.41”, identifying printing date and location. Despite its historical importance, this occupation-era surcharge remains unlisted in major catalogues, enhancing its rarity and appeal for specialized collectors. The sheet is in pristine mint never hinged (MNH) condition with full original gum and no visible toning or defects. Estimate "$260 – 320"