Issued on October 10, 1943, this 20 cent olive brown provisional stamp from the Martyrs series was surcharged on the original 17 cent Hong Kong-printed issue by the Commercial Press Ltd. The stamp features a portrait of a revolutionary martyr, revalued for use in West Szechuan during wartime inflation and supply shortages. Printed by gravure without watermark, the overprint was part of localized emergency adaptations of standard Sun Yat-sen and Martyrs stamps to meet regional postal needs. Catalogued as Scott 540, Michel CN-IM 526, Stanley Gibbons 693a, and China Stamp Society 907, this mint never hinged example displays fresh color, intact perforations, and sharp typography. A scarce regional surcharge in excellent condition. Estimate "$70 – 85"