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Manchurian "Wheat Design" Revenue Stamps

The Wheat issue of 1925 onwards is the successor to the Great Wall series, like the Great Wall issue it also had five values 1c, 2c, 10c, 50c and 1 dollar. The design is fairly simple with a central cartouche containing the characters reading vertically  印花税票 Revenue Stamp 中華民國 Republic of China. The central cartouche is framed between two stems of wheat and it is these that give the series its name.

It is important to recognise that there are two distinct issues. The national issue supplied by the ROC government featured the value shown at the top and the province only shown at the bottom. The local issue, controlled by the Old Marshall 張作霖 Zhang Zuolin (Chang Tso-lin) included the value in a cartouche at the base.

The national issue was printed by the Bureau of Printing and Engraving in Peking, Perf 14 and the printers of the local issued are unknown and perforations vary widely.

              

 National Issue                          Local Issue  

Unlike the Great Wall issue the Wheat series were tied to different provinces, with the name of the province being shown in the two square or circular panels at the bottom of each stamp. With regard to Manchuria, four provinces are known to be represented in these stamps, Fengtian, Kirin, Heilungkiang and Jehol; of these only the stamps for Kirin went into transitional use and were locally overprinted Great Manchukuo.

Designs and colours are slightly different for some provinces.

Kirin - 1c Blue Green, 2c Orange Red, 10c Red, 50c Blue and 100c Red, Western value centre bottom.
Jehol - 1c Brown, 2c Green, 10c Vermillion, (Un-recorded higher values may exist)., Western value top left.
Mukden - 1c Brown, 2c Green, 10c Vermillion only.
Heilungkiang - 1c Brown, 2c Green, 10c Vermillion only.

As with the Great Wall revenue stamps, the Wheat series was also overprinted with control chops linking them to a town or to a specific use. These are poorly recorded and several of them are listed below, this is probably a fraction of the total.

There was a considerable overlap between the Great Wall series and the Wheat issue and it is possible to find both stamps in use on the same document. To see a selection wheat revenues on original documents - click here.

         
    Kirin (Jilin)  
         
  2c 10c  
         
  National Issue - The above set appeared early in 1926 to replace a crudely printed local issue these are rare and hard to find.  
         
         
  2c? 10c?  
         
  National Issue - with the addition of a horizontal 長春 Changchun control chop, it is not known to what extent the set was overprinted this may just have been added to the 1c stamp.  
         
         
  2c? 10c?  
         
  National Issue - with the addition of a vertical 濱江 Pin Kiang control chop, it is not known to what extent the set was overprinted this may just have been added to the 1c stamp.  
         
         

         
Local Issue - The above set appeared in 1927, the value in Arabic numerals now appears at the bottom centre. The values have been extended to 100 cents (for use on passports).
         
   

 
         
  The Kirin Wheat Wedding Stamp. Needed for marriage registration, note the stylized green character "xi" meaning double lucky or double happiness. This is the only value overprinted in this way, registration cost 40c so marriage certificates usually have four of these stamps. Marriage certificate tax was introduced in 1917.  
                                      
     
2c 50c? 100c?
 
  Control Chop - Machine Overprint 吉林 Kirin. It is not known how much of this set was overprinted,  
         
         
50c?
         
  Control Chop - Machine Overprint Pin Chiang 濱江 (Binjiang). It is likely this full set was overprinted,  
     
 
10c? 50c? 100c?
Image Fred Malpas        
  Control Chop - Machine Overprint 長杸 Chang Shu, I cannot find a town by this name so my interpretation is probably incorrect. It is not known how much of this set was overprinted,  
         
         
1c 50c? 100c?
         
  Control Chop - Machine Overprint 長 Chang Sui, I cannot find a town by this name but I note the 1c stamp appears in An Illustration of Revenue Stamps of China (Part 4) by Chi Wen Yen, so I assume this is correct. It is not known how much of this set was overprinted,  
         
         
2c? 10c? 50c? 100c?
     
  Control Chop - Machine Overprint 通化 Tun'g-hua (Tonghua). It is not known how much of this set was overprinted,  
         
         
       
         
  Control Chop - Machine Overprint 東鐵路局 Eastern Railway Bureau, no doubt used to pay tax on tickets. It is not known how much of this set was overprinted but because of the limited use it seems likely that it was only applied on the 1c stamp.  
         
         
    Hielungkiang    
         
   
         
  National Issue Heilungkiang 黑龍江 Wheat issue, note the additional roundel to contain the extra character. This issue is thought to date from early 1926. No control chops have been noted on this issue so far. They had a short life and were replaced with the local Kirin Wheat stamps due to the rise of Old Marshall 張作霖 Zhang Zuolin (Chang Tso-lin).  
         
         
    Fengtian (Mukden)    
         
  10c  
         
  National Issue Fengtian County (Mukden) 奉 天 Wheat issue. This is the only issue and is thought to date from early 1926. No control chops have been noted on this issue so far and these stamps are usually hard to find. They had a short life and were replaced with the local Kirin Wheat stamps due to the rise of Old Marshall 張作霖 Zhang Zuolin (Chang Tso-lin).  
         
         
    Jehol (Rehe)    
         
  2c 10c  
         
  National Issue Jehol (Rehe) Province with in the bottom roundels. It is probable that only the three lower values exist in the set. Issued early in 1926 then replaced by overprinted Map & Flag revenue stamps from 1931. These stamps are very hard to find.