Issued on March 30, 1945, under Japanese occupation in central China, this mint never hinged set of three stamps comprises the 15, 30, and 60 Chinese dollars denominations, each bearing a black overprint and new value surcharge applied to the original orange floral-design issue (No. 94). Printed by gravure without watermark and perforated 12½ x 12, the design features stylized plant motifs and a radiating sun emblem, reflecting imperial agrarian ideals and regional identity during wartime administration. The set belongs to the Central China series and was printed locally under the Nanking puppet government’s control in the final stages of occupation. Catalogued as Scott 9N107–9N109, Michel JP-CC 100–102, Yvert CN-OJ 94–96, Stanley Gibbons JP-CC 124, 126, and CSS CN-IM SN144–146. All three stamps are well-centered with fresh color and clean margins, showing sharp overprints and full gum. Estimate "$140 – 180"