This comprehensive group of tax stamps was issued by the Republic of China between 1943 and 1949 during a period of intense hyperinflation and monetary reform. Originally denominated in the pre-war currency system, many stamps were later overprinted in black or red with surcharges in Silver or Gold Yuan, reflecting rapidly changing fiscal conditions. These definitives were used for a wide range of revenue purposes, and feature imagery of modern infrastructure such as trains, ships, aircraft, and factories—representing industrial progress and national development.
Printed by lithography in blue and other multicolors without watermark, most stamps are ungummed and measure 25 x 22 mm. Perforations vary slightly across issues. Particularly notable among the group are examples with small red '2' overprints, as well as the rarer Type IV issues that omit the 'Y' in the lower right value box. The denominations span from 2 to 1500 Chinese dollars, and the set includes both mint never hinged (MNH) and hinged (MH) conditions, with a few postally or fiscally used.
The lot contains at least 48 stamps, with some duplicates and a wide range of surcharge styles and colors, offering an exceptional cross-section of this chaotic monetary period. Some gum disturbance and hinge remnants are visible, though colors remain vibrant. Estimate "$260 – 320"