This 1949 issue from the closing chapter of the Chinese Nationalist era features a tax stamp reissued for postal use with a dark blue overprint reading “10.00 圓” on a 30 dollar grey violet base stamp. Originally a fiscal design, it was repurposed as part of emergency definitive measures during the hyperinflation of the late 1940s. The stamp displays a dynamic montage of transport themes including aircraft, locomotives, and ships, symbolizing modern communication and mobility under duress. Issued on February 24, 1949, it was printed via lithography without gum and measures 26 x 23 mm with variable perforations. Cataloged as Scott IM 919, Michel CN-IM 988, Yvert CN 753, Stanley Gibbons CN-IM 1129, and CSS CN-IM 1311. The presented block of four is mint never hinged with full margins including imprint selvage from the Printing Bureau. A well-centered and clean example from a turbulent transitional period. Estimate "$85 – 100".