Issued in 1949 during the final phase of the Chinese Civil War, this full sheet features the $15 Gold Yuan surcharge overprinted on the original $20 reddish brown definitive tax stamp. Used as a provisional daily postage issue, the design showcases themes of national infrastructure including aircraft, railways, and maritime transport, reflecting the modernizing ideals of the collapsing Nationalist regime. Printed lithographically without gum, the stamps were part of an emergency revaluation series produced to adapt to hyperinflation and fiscal instability. Listed as Scott 920, Michel CN-IM 998, Yvert 754, Stanley Gibbons 1140, and China Stamp Society 1324, this complete mint never hinged sheet is well-preserved with full margins, clean overprints, and vivid coloration across all panes. Estimate "$180 – 220"