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Early Provisional Overprints on Kirin Wheat Issues

         
  Many of the early Great Manchukuo overprints on Wheat and Mukden revenues were locally produced by tax officials hoping to impress the new regime. In some instances the overprints were unauthorised leading to a wide variation.

 It is thought that these stamps were prepared for use in March 1932 only used for a very short time between March and October when the First Manchukuo General Revenue issue was released.

 
         
  Kirin - National Wheat Issue  
         
       
         
  Few stamps of this 1926 issue were still in circulation in 1932 so the above is a rarity and is unlisted.  
         
  Kirin - Local Wheat Issue  
         
   
         
 

Early 1932. The above shows the first revenue issued for Manchukuo, a 4 character, violet, provisional overprint on a Wheat issue revenue stamp. These are thought to have been produced in Kirin.

The violet central hand-stamp reads; 大滿州國 Great Manchukuo, sizes of chop vary.

The first and second stamp have two black characters, these are local control overprints reading 濱江 Pinchiang (Harbin).

 
         
         
   
    1f on 2f    
 

1932. The above examples show a 12 character provisional typeset 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.

 
         
         
   
         
       
    1f on 2f    
 

1932. The above examples show a 12 character provisional typeset 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", and the red overprint (right) 暫作新印  "Temporary use as new stamp". It is clear that the red and black overprints were added separately and positions vary.

 
         
         
Early Provisional Overprints on Fengtian Municipal Issues
         
    Black Opt  
  1f on 2f   10f on 10f