This set of three surcharged stamps was issued by the Japanese occupation administration in Central China on March 30, 1945, featuring overprints on previously issued Sun Yat-sen and rural grain design stamps. The denominations are 15, 30, and 60 Chinese dollars, surcharged over values from the 1942 series. Printed via gravure and perforated 12½ x 12, the stamps show a rising sun over rice plants and iconic landscapes, with text in both traditional characters and overprinted boxed numerals. These stamps lack watermark and were intended for local commemorative use in occupied regions. The stamps reflect wartime inflation and administrative overprint practices under occupation. Condition is MH with heavy hinging, gum stains, edge wear, and visible toning; one example displays a deep corner crease and fading of the blue lower margin. Estimate "$90 – 110"