This complete sheet of 36 mint never hinged stamps was issued on June 1, 1942, during the Japanese occupation of Mengkiang and features a provisional overprint of “10 cents” on a 20 cent Martyr of the Revolution issue. The overprinted base stamp, originally depicting a revolutionary figure from the early Republic period, was revalued to suit the economic conditions and postal requirements of the puppet regime under Japanese control. Printed in brown red by gravure, each stamp measures 22 x 24 mm and is part of a daily definitive issue. The design remains unchanged aside from the overprint, retaining the solemn bust of a national martyr in formal attire, a motif intended to legitimize the collaborationist administration through nationalistic imagery. The sheet is listed in major catalogues as Michel JP-MG 81, Scott CN-IM 2N87, Stanley Gibbons JP-MG 100, and China Stamp Society CN-IM MK171, though it remains unlisted in MAI. The set reflects a complex moment in Chinese postal history, where wartime overprints symbolized shifting territorial control and propaganda-driven reissuance. Condition Mint never hinged sheet of 36 stamps, fresh color, intact perforations, with no gum disturbance or hinging marks. Estimate "$240 – 280".