China 1947, full mint never hinged sheet of 100 stamps from the Shanghai Print Postage Due series, denominated 400 Chinese cents. Known as "Tax 13," this issue was printed by the Dah Tung Book Co. in Shanghai using offset lithography on woodfree, ungummed paper. Designed with a large central numeral in red and labeled in both Chinese and English, the stamp reflects the emergency postal accounting measures implemented during the hyperinflationary Gold Yuan period. Issued January 1, 1947, with line perforation 14, it features no watermark and was used exclusively to collect underpaid mail charges. Cataloged as Scott J98. This full sheet is in very fine condition with full selvedge, strong impressions, and clean margins throughout. Estimate "$220 – 270"