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Manchurian Revenue Stamps on Paper

This is a small selection of pre-Manchukuo stamps still on the original documents. Some items are from the White Russian community and some Chinese. Any help with interpretation would be appreciated.


Great Wall Issues


5 x 2f Kirin Great Wall Issue on a Russian savings book dated 1925


1922 Rent receipts with Harbin - Bank of China and Kirin Revenue Stamps.

1922 Rent receipt with 1c. Kirin Revenue Stamp.

1921 Rent receipt with 1c Pin Kiang County (Harbin) Overprint.

1924 Kirin overprint on 1c Great Wall revenue with the additional purple "Har" character. These stamps are not uncommon with this additional character.

Wheat Issues

1c Wheat Issue on a receipt dated 1928, the stamp carries the Pin Chiang 濱江 (Binjiang - Harbin) overprint

An insurance company receipt dated 25th July 1925 with two 1c Wheat issues revenue stamps overprinted Pin Chiang 濱江 (Binjiang - Harbin). This is one of the earliest examples I have seen with this overprint.


1f Kirin Wheat Issue on a Russian Document dated 15th January 1932

10f Kirin Wheat Issue on a Russian Document dated 5th November 1927. This is a is a certificate awarded to a woman who completed a course in typing, using the 10 finger American method.

1929 Russian Émigré Marriage Certificate note the 40c tax as with Chinese Certificates. Such certificates are extremely rare, they seldom appear for sale.

10 x 1c Kirin Wheat Issue on a Russian Sales Contract dated 6th October 1931.

1f Kirin Wheat Issue on a Russian Invoice/Receipt dated 8th July 1929?

1930 This shows a 100c Kirin Wheat Revenue on a Passport. This passport was for foreigners in China, the lady in the picture was a stateless ex-Russian woman living in Harbin her name was Olga Davidoff. This is a rare example being issued a year before the Japanese occupation, the issuing body was new, so they only issued these passports for about a year an a half. More about this passport here.
1929 Visa (missing a photograph) with 2 x 100c wheat revenue stamps issued in Harbin.


1f Mukden Wheat Issue on a Receipt - Date unreadable.



Mukden (Moukden) Municipal Issues

10 x 1c Large Mukden Municipal Revenues on a document part of which is dated 1923, but with other dates unreadable.

Large 2c Mukden Gate Revenue on a form (not yet translated).

15th April 1930 Clothes Store Receipt with a 2c litho revenue stamp.


1c Mukden Revenue with an unusual purple overprint on a document. This is a property rental receipt issued in Lin Yu at a time when the province was under the control of "Old" Marshal 張作霖 Zhang Zuolin (Chang Tso-lin). The overprinted stamp shown above is the only example known.


1c Mukden Revenue (Brown), Fushun Invoice dated 8th July 1930



2 x 1c Mukden Revenue (Brown), Ink receipt dated 15th June 1931

1931 Receipt for printing work.   1931 Receipt with a stamp overprinted with a black 義 縣 I-hsien (Yixian) control chop.

This document is vast, about 800mm x 500mm and is a land license. The title Da Zhao  (大照)  roughly translates to "Big License" or "Big Permit". The document, dating to 1929 had to be scanned in six pieces which were then be put together using Photoshop. The stamps amount to a total of 12c and this is the first example I have seen where Mukden Municipal revenues have been combined with Great Wall revenues. If you want to enlarge the image or download it, it comes out at about 1.5Mbs.



1c Mukden Revenue (Blue), Receipt dated 11th December 1928



2c Mukden Revenue (Green), Changbai receipt dated 29th September 1930



December 1930, the stamp stamp overprinted with a Fushun chop.


2 x 10c (1 chiao) Mukden Revenue (Red), Chong To receipt - No year date shown.

This is a receipt dated 1931 with a 1c re-touched litho version of the small Mukden municipal revenue stamp. The shopkeepers name is: 福盛号记 (Fucheng Haoji) and the shop is in: 义县东街路南 (Yi County Eastern-Southern rd?)


October 1931 Map and Flag Revenue on a document, probably a receipt from a clothing shop.


Heilungkiang Local Revenue Issue (Rare on Paper)
Dated 30th November 1930. This is a receipt from the Russian haberdashery, footwear and perfume shop in Manzhouli town ( г. Маньчжурия ). The two 1f stamps have been cancelled with the company name and address, in purple.
Dated 30th November 1930. This is a reciept from the Russian pharmacy at Manchouli Station (ст. Маньчжурия). Manchouli is on the Chinese Eastern Railway (КВЖД). The 1f stamp has been cancelled with the word "Paid" УПЛОЧЕНО.
1930 Chinese Eastern Railway ( CER / КВЖД ), Manchouli Station ( ст. Маньчжурия ) Russian Bicycle shop & workshop invoice with a 1 cent Heilungkiang local revenue stamp.