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Revenue Stamps These stamps were issued for use on legal documents as a form of tax payment. Other uses of revenue stamps could be for the collection of tax on luxury goods, tobacco, matches, duty on wine, cement, flour and imports. Manchukuo also had two issues of a special 40f marriage registration stamp. When revenue stamps were used on documents they were usually stamped with a chop, half on and half off the document (tied). These chops acted as a signature and were often registered. The chop was usually stamped in red or purple ink so that original documents could be distinguished from copies. Officials ratifying the document would often also add chops, as would other parties to any agreement. In the case of purchase tax collection, revenue stamps on invoices and receipts were cancelled in a similar way to postage stamps, to avoid re-use.
The above stamps are pre-Manchukuo revenues and can be found overprinted vertically with a chop reading Great Manchukuo, with or without surcharges. This was a temporary measure used until the release of Manchukuo's own revenue issues. To find out more about pre-Manchukuo revenues click here.
Early Provisional Overprints on Kirin Wheat Issues
1932. The above shows the first revenue issued for Manchukuo, a 4 character, violet, provisional overprint on a Wheat issue revenue stamp. The first stamp has two black characters, these are local control overprints reading 濱江 Pinchiang (Harbin). The violet central overprint reads; 大滿州國 Great Manchukuo.
1932. The above shows a 12 character provisional overprint on a Wheat issue revenue stamp. The left hand overprint reads; 花壹分用 "Spend as 1 fen", the central line reads; 暫作新印 "Temporary use as new stamp" and the right hand characters read 大滿州國 Great Manchukuo.
1932. The above shows a 12 character provisional overprint on a Wheat issue revenue stamp. The black central
overprint reads;
大滿州國
Great Manchukuo, the red overprint
(left) 花壹分用 "Spend
as 1 fen",
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. First Regular Issue of Manchukuo Revenue Stamps Issued 25th October 1932. This is the first general issue of Manchukuo revenue stamps, (shown below). They are based upon the "Republic of China" 1931 regular issue in terms of layout and feature soya beans, with the four character banner at the top changed to read "Great Manchukuo". The set has eight values from 1 fen to 10 Yuan (the 2 Yuan, which was not issued until 12th June 1933 is missing from the set shown below).
The top panel reads -
大滿州國
Great Manchukuo (this form was only used
in 1932 and early 1933)
Litho printed on white un-watermarked paper, Size 23mm x 18.5mm. Perf 13. Designer and printer unknown. |
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The large circular cancel above indicates that the stamp had a judicial use; payment of court fees and fines.
It is thought that in 1933 towns in Manchukuo added control chops to these stamps (as was common on earlier Great Wall revenue stamps). Designs differed and could appear in violet, black or red, it is not known how many towns overprinted stamps in this way. Such overprints are rare. In the first instance the upper characters read Ying-k'ou and the lower characters 局稅 (tax bureau), in the second example 局稅 is clear but the town name is unreadable.
Above is a rare example of the 1931 Chinese Republic revenue upon which this issue is based. The black control chop reads 政務廳 "Governmental Affairs Bureau/Office", note that the top panel contains 中華民國 Chinese Republic.
Manchukuo Marriage Registration Revenue Issued 25th October 1932. These 40f revenue stamps were needed for the issue of a valid wedding certificate. The heading was modified and the stamp re-issued 13th July 1934 when the term "Great Manchukuo" was dropped in favour of "Manchukuo Empire". The heading on the stamp illustrated essentially means 大滿州國雙喜印花 Great Manchukuo double happiness stamp. These stamps replaced the former Great Wall revenues which simply had the Double Happiness symbol as an overprint. Perf 13½ x 13. Size 32mm x 21.5mm. The design features two mandarin ducks and the symbol for Double Happiness 喜喜.
To see a copy of the stamp in use on a wedding certificate click here. The wedding certificates were large documents 350mm x 250mm and very colourful. The example shown has an imprint 奉天-股份有限公司兴亚印刷局-印刷 Fengtian - Limited Co. Printing Office - Printing. My thanks to Neil Kaplan for sending me this example.
Manchukuo General Cigarette Tax Certificate Issued 1st May 1933. The stamps simply indicate that the correct tax has been paid on each packet of cigarettes, which is why no value is shown. The tax payable may well have changed during the life of this stamp.
The top panel reads -
大滿州國
Great Manchukuo, 捲菸
Cigarette,
統稅
General
Tax
The stamps were lithographed on un-watermarked white paper. According to information shown in Encyclopedia Japanese Philately at first these "inspection stamps" were printed by the Japanese Printing Bureau, afterwards they were printed locally. Perf 12½ x 13½. Size 18mm x 22mm (they can also be found imperf) All stamps show a picture of Hsinking Palace.
The second example shown is overprinted with the character 新 (zin) meaning "new".
Manchukuo General Cotton Tax Certificate Issued 1st January 1934. Cotton Gauze Control Tax Label (Cotton goods revenue). The stamp has no face value and is one of 3, (probably different colours) which varied by weight. According to information (in Japanese) shown in Encyclopedia Japanese Philately, the example below is from the second series of these stamps, The first series came into use on 1st May 1933 and had nine values between 1f and 8Y.
The upper panel reads -
大滿州國
Great Manchukuo, 棉紗
Cotton, 統
General, 稅
Tax, The stamps were engraved on un-watermarked white paper details of printers and designers are unknown. Perf 13½ x 13½. Size 21.5mm x 32mm The stamp depicts Hsinking Palace.
Manchukuo Export Tax Revenue Stamp Issued c1934. This stamp has no face value and was issued to validate a receipt for export duty paid. The design is very different from that of any other stamp issued by Manchukuo. The name Manchukuo appears in the circular panels in each corner. The central panel reads 滿州帝國 Empire of Manchuria, 輸出國 Export Country, 課稅 Taxed, 品 Item (product). The stamps were engraved on un-watermarked white paper details of printers and designers are unknown. Perf 13 x 13½. Size 18.5mm x 22.5mm
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Second Regular Issue of Manchukuo Revenue Stamps The revenue stamps shown below came into use towards the end of 1934 and the beginning of 1935. These stamps feature typical scenes associated with Manchukuo including a Kaoliang motif to the boarders and two crossed Manchukuo flags in the foreground. Chinese revenue stamps often feature wheat in the left and right borders, in Manchukuo this was changed for Kaoliang (Chinese Millet or Sorghum). The heading reads - 滿州帝國 Empire of Manchuria 收入 Revenue 印紙 Stamp. The stamps were engraved on watermarked (see below) "granite" paper and going by the watermark and paper the likely printers are the Central Bank of Manchukuo Printing Department in Hsinking. Designer probably Mr Hirozo Oya. No records of numbers printed exist. Proofs of all values, in blocks of 4 have noted at auction.
1f to 50f Perf 12 x 12½, 1Y to 10Y Perf 11½ x 12. Sizes see below.
1f and 2f size 22mm x 17.5mm showing
Cultivation with a horse or mule drawn
plough. |
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Proofs exist of all denominations, with
or without security holes. These appear on white, un-watermarked
paper. Note the colour changes.
The above block is part of a sheet stamped with the cancel of "Nippon-Siam Trading". This may be a specimen proof from a company in Thailand trying to win a contract to print revenue stamps on behalf of the Government of Manchukuo. |
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The light orange stamp on the left is a
colour variety, both of the above stamps have cancels typical of
court use. These cancels were applied with a roller and where this
is done on a soft surface the dotted lines often perforate the
stamp. Most of the used stamps have similar overprints and this
indicates that they were used to pay court fees and fines. The above characters are 法 院 Court, 印 Printed. |
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| To see examples of these stamps in use on original documents click here. | ||||||
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Manchukuo (Domestic) Cigarette Tax Revenue Certificate Issued in 1934. These revenues were based upon the quality of the cigarettes and the stamps simply indicate that the correct tax has been paid. This is why no value is shown. Rarely stamps have been found with a monetary surcharge in red or black (see below), the reason for this is unclear.
The upper panel reads
滿州帝國
Empire of Manchuria 捲菸
Cigarette 稅
Tax. The colour of the stamp determines the class of domestic tobacco used - 1st Class red, 2nd Class light blue, 3rd Class brown, 4th Class indigo, 5th Class blue, 6th Class green, 7th Class purple - the numerals indicate the number of cigarettes in the wrapper. It may be that all grades include a 5, 10, 20 or a 50 value depending upon the number of cigarettes per pack. The 1932 stamp is headed "Great Manchukuo", this issue is simply headed "Manchukuo". (the first character reading right to left differs). The stamp is engraved on watermarked (design unclear) white paper details of printers and designers are unknown. Perf 12½ x 13½. Size 18mm x 22mm All stamps show a picture of Hsinking Palace.
Examples shown above 2nd Class (10) fragment, 3rd Class (10) surcharged 13f, 4th Class (50), 5th Class (10 and 20), 6th Class (10) and 7th Class (10). Click here to see remnants of these Cigarette Revenues in use.
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 Manchukuo (Imported) Cigarette Tax Revenue Certificate Issued in 1936. A tax paid stamp, simply indicating that the correct tax has been paid. This is why no value is shown.
The upper panel reads
滿州帝國
Empire of Manchuria 的入输
Imported There is only one version of this stamp and the use appears to be limited to all imported cigarettes. The example below is mint and has no gum, this may be an indication that the stamps were supplied without gum. The stamp is engraved on un-watermarked white paper details of printers and designers are unknown. Perf 13 x 13½. Size 18mm x 22mm The stamp features a picture of Hsinking Palace.
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Third Regular Issue of Manchukuo Revenue Stamps |
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Issued in 1944 the Third Regular Issue
is a set of 13 values - 1
fen, 2fen, 3fen. 5fen, 10fen (1chiao), 20fen (2chiao), 50fen (5chiao), 1Yuan,
2Yuan, 5Yuan, 10Yuan, 50Yuan and 100Yuan.
Designs vary, the lower values feature beans
and flowers, higher values have a more stylised pattern. These are
the only revenue stamps to feature the Orchid emblem of Manchukuo.
The poor quality of the perforation is typical of stamps produced in
Manchukuo towards the end of the war.
The upper curved panel reads
滿州帝國
Empire of Manchuria. The stamps were litho printed on watermarked (see below) "granite" paper in sheets of 100 by the Central Bank of Manchukuo Printing Department in Hsinking. Designer unknown. No records of numbers printed exist.
Perf 13½ x 13.
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Set incomplete - see above
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After the fall of Manchukuo in 1945 many
of these stamps were overprinted with a vertical chop in black
reading "Republic of China" and can even be found with a Russian chop.
They obviously continued in use for a time in a similar way to the
Manchurian Local Overprints until new Chinese stamps were produced. To see examples of these stamps in use on original documents click here.
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Harbin Municipal Revenue
Issues In 1932 Harbin, the second largest city in Manchukuo was classed as a "Special City" and a separate entity with regards to administration. This status ended in 1936 when it was incorporated into Binkiang province. During its time as a "Special City", revenue stamps were issued as a form of local taxation. Three issues are known to exist a c1932 handicraft tax stamp (set of 2, 10f and 1Y), a c1933 general tax issue (set of 3, 10f, 30f and 1Y) and a c1935 set part of which is shown below. Municipal revenue stamps are also recorded for Hsinking, Kirin and Mukden and sections for these will be added as stamps are found to illustrate these issues. Mukden had the highest population in 1940 of 1.35 million, Harbin 662,000, Hsinking 544,000 and Kirin 173,500. Harbin Municipal Handicrafts Tax Revenue Issue c1932, This is the first revenue issue to tax general goods in Harbin. The complete set has three values 10f green, 30f yellow/orange (below) and 1Y red. All municipal revenue stamp issues feature the distinctive Harbin city emblem. The characters read
哈爾濱市收入證紙 Harbin City Revenue
certificate
本印花爲徴收 This tax stamp is to collect
for
手數料而發行者
handicrafts as well as purveyors.
The 10f stamp was issued on paper with a Zigzag watermark running horizontally, the 1Y stamp is lithographed on un-watermarked white paper. The printers and designers are unknown. The Zigzag watermark may indicate that the 10f was issued later that the 1Y, probably in 1934. Perf 13 x 13½. Size 40mm x 22.5mm
Harbin First General Municipal Revenue Issue c1933, This is the first revenue issue to tax general goods in Harbin. The complete set has three values 10f green, 30f yellow/orange (below) and 1Y red. All municipal revenue stamp issues feature the distinctive Harbin city emblem. The
characters in the left and right top corners show the value in
Chinese. The stamps were lithographed on un-watermarked white paper details of printers and designers are unknown. Perf 13 x 13½. Size 40mm x 22.5mm
Stamps 10f, 30f show The
Sungari River Bridge at Harbin.
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Harbin Second General Municipal Revenue
Issue c1935, this issue replaced the earlier general revenue issue that appeared c1933. The two sets are very similar in design with the later set having six character in the bottom panel (see below), whereas the earlier set had only four 哈爾濱市 – Harbin City. All municipal revenue stamp issues feature the distinctive Harbin city emblem. The full set consists of 10f green, 30f orange, 50f blue, 1Y red, 5Y dark green and possibly a 30Y and 50Y, these are unconfirmed. The
characters in the left and right top corners show the value in
Chinese. The stamps were lithographed on un-watermarked white paper details of printers and designers are unknown. Perf 13 x 13. Size 40.4mm x 22.5mm
Stamps 10f, 30f and 50f show The
Sungari River Bridge at Harbin. |
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Moukden Municipal Revenue
Issue c1934, this issue is the only municipal issued in Moukden (Fengtien). The set consists of three stamps, in addition to the two shown below there is also a 15f in red. All stamps are of identical design. The
characters in the right top panel show the value in
Chinese. The stamps were lithographed on watermarked (see below) "granite" paper details of printers and designers are unknown. The stamps have a brush applied straw coloured gum.
Perf 13 x 13½. Size 40mm x 22mm
Stamps 15f, 30f and 50f show a large
municipal building. |
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Kwantung Leased Territory Revenue
Issues Prior to 1932 Japan leased part of the Laiodong peninsula from China, this included the important strategic ports of Darien and Port Arthur. After the formation of Manchukuo this area came under the notional ownership of the Manchukuo government and Japan was granted a new lease. The Kwantung Leased Territory (KLT), although considered part of Manchukuo, was wholly administered by the Japanese. The Japanese issued their own tobacco tax revenue stamps for use in this region and some of these appear below. |
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Issued in 1933 this revenue stamp was
designed to seal a wrapper of cigarettes and was intended to be torn
when the pack was opened to avoid re-use. This is why the stamp
needed to be so large. The tobacco was graded 1 to 7, with the class
shown in Arabic numerals in each corner and in Chinese characters
inside the oval cartouche. The full set therefore consists on 7
stamps. Top three characters
關東
Kwantung
局
Bureau The stamps were engraved on watermarked white paper, details of printers and designers are unknown. Perf 12 x 12. Size 46.3mm x 65.7mm The stamp depicts The Kwantung Prefecture Offices - note the Japanese flag.
Cigarettes 5th Class |
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Kwantung Cigarette Voucher This item is listed in Encyclopedia Japanese Philately as a cigarette voucher which is printed in several different colours. It seems to have served the same purpose as a cigarette tax paid stamp, in that it sealed the packet. The stamps in use on a cigarette packets can be seen here. The top panel reads 關東廳, Kwantung Government Office - below this 香烟艸证票 Cigarette Voucher Litho, Perf 13. Design Size 16mm Diameter. No gum. The stamp depicts a cherry blossom design. (Click on the image for a high resolution picture)
A very similar design existed in Japanese Occupied Micronesia and this is listed in Barefoot's South East Asia Revenues as a Tobacco Tax Stamp dating to c1935, in this instance overprinted with a monetary value. My theory is that these were Government issue cigarettes, which may explain why they carry a voucher instead of the usual tax paid stamp. Complete unused stamps are almost unknown and the condition is usually very poor. A. W. Bendig also mentions this stamp or seal in his notes, he describes it as being red (as the remnant above) and perf 12½.
Kwantung Cigarette Revenue Issued 20th June 1936. This issue was used as a tax paid revenue for cigarettes. The set is also of seven stamps, one for each grade of tobacco. The colour coding for the grades is Class 1 red, Class 2 light blue, Class 3 brown, Class 4 dark blue, Class 5 mid blue, Class 3 green, Class 7 purple. A similar design exists for cigars using the same class numbers but with different characters in the top banner. The top panel reads
關東
Kwantung
局
Bureau
煙草稅
Cigarette Tax The stamps were engraved on watermarked thin white paper, details of printers and designers are unknown. Perf 13 x 13½. Size 18.5mm x 22mm The stamp depicts The Kwantung Prefecture Offices.
Pack of 250 cigarettes 6th Class |
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Kwantung Tobacco Revenue This stamp is thought to have been issued in 1939 and the value shown is the retail price of the tobacco purchased including tax. There are 16 values in the set which runs from 5f to 90f. The top panel reads
捲菸
Cigarette,
稅
Tax,
驗訖證
Certificate The stamps were engraved on un-watermarked thin white paper, details of printers and designers are unknown. Perf 10½ x 10½. Size 19.5mm x 23.3mm The stamp depicts Tobacco Leaves.
This is the first issue of duty paid Kwantung tobacco revenues. The stamps had a panel into which the cigarette packed value (inclusive of duty) was printed in red or violet. This example would have had a value of 18f, similar to the stamp below. Later versions of this stamp had the value incorporated into the design. These are hard to find even in poor condition as they had to be torn to open the packet. A 20f and 30f version has also been recorded.
Click here to see remnants of these Cigarette Revenues in use.
c1944. Surcharged example of the above stamps. The surcharge shown in the black panel in the centre reads 3 Chiao (30f) with 作暫 Temporary Use. The two rectangles at the base blank out the original value of 10f. Other values are also known to have been surcharged with 10f, 18f and 20f, it must be assumed there was a shortage of these stamps to make this necessary.
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| Manchurian Industrial Bank Receipt Labels | ||||||
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These items are not to be confused with
revenue stamps. They were issued by the Manchurian Industrial Bank
and used as a receipt of deposit on investment documents.
They date from 1943 to 1944, Rouletted 12½, size 17.6mm x 9.5mm. |
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| The values relate to the final value of each investment. The characters read; top - 规约票 "regulated ticket", centre - investment value in Yuan, bottom - 手切金票 "amount/golden notes/cheque". These stamps can be seen in use here. | ||||||
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