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Manchukuoan Cigarette Packets with Tax Paid Stamps

             
             
Westminster Brand - Westminster Tobacco Company Limited of London - 10 Cigarettes - Class 2.
             

             

Lamasery Brand - Taiyang Tobacco Company Limited - 10 Cigarettes - Class 3. Note the unusual surcharge on the stamp. 太阳 Taiyang  means "Sun" in Chinese so this is probably the name of the company and not a town name.

             

             

Tokyo Brand - Taiyang Tobacco Company Limited - 10 Cigarettes - Class 5. Note that the same oblong purple cancel appears on many of the stamps shown below, these are usually town names. This example may read 布西 Pu-hsi.

             
             
Football Brand - Taiyang Tobacco Company Limited - 10 Cigarettes - Class 7.
             
             
Good Crop Brand - Manchou Tobacco Co. 10 Cigarettes - Class 5 with an almost complete revenue stamp.
 

 

Long Life - Manchou Tobacco Co Ltd,.  10 Cigarettes - Class 6.
Other brand names produced by this company include Skylark, Golden Kite, 5 Bats and 协和 Concord.

 
 
White Horse Brand - Sun Tobacco Co. 10 Cigarettes - Class 6
 
 
Red Lion Brand - Tobacco Products Corporation (China). 10 Cigarettes - Class 6
 
 
Beauty Brand - Hua Feng Tobbaco Co, 10 cigarettes - Class 6.
 
 
Gold Bar Brand - Chi Tung Tobacco Co Limited of Yingkow. 10 Cigarettes - Class 6. This manufacturer also produced cigarettes under the brand name Speed and distributers of Victory cigarettes made by T. C. Williams of Richmond, Virginia (eventually taken over by British American Tobacco).
 
 
Commander Brand - Westminster Tobacco Company Ltd,. London.  10 Cigarettes - Class 6.
 

 
Gourd Cigarettes - Toa Tobacco Co Ltd,.  10 Cigarettes - Class 7 - Packets of these cigarettes have also been seen with the North China 1945 pagoda design tax paid stamp in dark blue (5th Class)
SpearCigsPlusRev.jpg (109217 bytes)

Spear Cigarettes - Toa Tobacco Co Ltd,.  10 Cigarettes - Class 7 - This example is unusual because it is complete with the cardboard insert showing how the stamp worked in relation to a complete packet.

Pearl Cigarettes - Fengtian Tobacco Co Ltd,.  10 Cigarettes - Class 7 - Interestingly the revenue stamp on this pack has a value of 5, whereas the packet itself clearly contained 10 cigarettes. This is the only instance that I have seen of this value.
 
 
Imported Legation Cigarettes - British American Tobacco Co Ltd,.  10 Cigarettes - Class 7 - It is probable that these cigarettes were made in China where BAT had its own factories. These were nationalised by the Communists after the war.

 

Kwantung Cigarette Revenue

     
     
Red Lion Brand - Tobacco Products Corporation (China). 10 Cigarettes - Tax 6f
     
Peking Brand - 奉軍煙草公司  Fengtien Tobacco Co Ltd. 10 Cigarettes - Made in Mukden Tax 7f
Long Life Brand - Manchou Tobacco Co Ltd. 10 Cigarettes
     
     
Red Lion Brand - Tobacco Products Corporation (China). 10 Cigarettes - Tax 10f. This is a paper wrapper and not a cardboard carton as most items shown here.
     
 
White Horse Brand - Taiyang (Sun) Tobacco Co. 10 Cigarettes - Tax 10f
 
 
Muse Cigarettes - Poppy Cigarettes - Toa Tobacco Co Ltd,.  10 Cigarettes - Tax 10f -  Toa Tobacco Co Ltd or T.T.C., also made the brands Golden Mansion, Freedom, Liberty, Revival, Building, Tao Yuan and Poppy (below) in thier factories at Ying-k'ou.
 
 
Poppy Cigarettes - Toa Tobacco Co Ltd,.  10 Cigarettes - Tax 14f - These cigarette packets have also been seen with a 17f stamp, indicating that the tax was increased at some stage. Poppy brand was also sold in Manchuria/Manchukuo as Class 7 tobacco. Toa Tobacco Co Ltd or T.T.C., also made the brands Golden Mansion, Freedom, Liberty, Revival, Building, and Tao Yuan, in thier factories at Ying-k'ou.
     
     
Tokyo Cigarettes - Taiyang Tobacco Company Limited.  10 Cigarettes - Tax 17f
     
                         
     
Waldorf Virginia Cigarettes - Liggett & Myers Tobacco (China) Ltd., 10 Cigarettes. Almost certainly an imported brand. Tax 12f and 17f. This may indicate a tax increase or a different grade of tobacco?
     
     
Mercury Cigarettes - Chi Tung Tobacco Co Ltd., 20 Cigarettes. This manufacturer also produced cigarettes under the brand names Gold Bar (above) and Speed also distributers of Victory cigarettes made by T. C. Williams of Richmond, Virginia (eventually taken over by British American Tobacco).
     
     
Oasis Cigarettes - Manufacturer Unknown.  10 Cigarettes - Tax 21f
     
     
All Ages Cigarettes - Manufacturer Unknown.  10 Cigarettes - Tax 21f
     
     
All Ages Cigarettes - Manufacturer Unknown.  10 Cigarettes - Tax increased to 30f by Overprinted Surcharge.
     
     
Minaret Cigarettes - Manufacturer - African Cigarette Co Ltd.  10 Cigarettes - Tax probably 18f, This is a partial copy of 1939 first issue of the red tax duty paid stamps. These are rare even in this condition.
     
     
Un-translated - Manufacturer Unknown.  10 Cigarettes - Tax 24f
     
     
Football Brand - Manufacturer Tai Tang Tobacco Co Ltd, 10 Cigarettes- Kwantung Cigarette Voucher, value unknown, these may have been Government issue.
     
     
Pirate Cigarettes - Manufacturers W. D. & H. O. Wills of England, 10 Cigarettes in a wrapper, also with the Kwantung Cigarette Voucher, this time in orange.

Good Crop Brand - Manufacturer Manchou Tobacco Co Ltd, 10 Cigarettes- Kwantung Cigarette Voucher, value unknown, these may have been Government issue.

     
     
Oasis Brand - Manufacturer Toa Tobacco Co Ltd, 10 Cigarettes- Kwantung Cigarette Voucher with an overprint reading 14 sen, these may have been Government issue. This rare example shows the insert.
     
     
     
     

If you are interested in Chinese cigarette packets see www.kolumbus.fi/collector.kettunen this site is highly recommended.