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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, 50f 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
料而發行者 handicrafts as well as purveyors.

The 10f stamp shown below was issued on paper with a Zigzag watermark running horizontally, the 50f and 1Y stamps are on un-watermarked white paper. The Zigzag watermark may indicate that the 10f is a reprint issued later, probably in 1934. The 50f and 1Y are probably from the original stock issued in 1932.

Lithograph Printed. The printers and designers are unknown. Perf 13 x 13. 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, 15f 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 curved top banner reads 收入 Revenue, 證 Certificate, 紙 Paper.
The line of four characters at the bottom read 哈爾濱市 Harbin City.

The stamps were lithographed on un-watermarked white paper details of printers and designers are unknown.

Perf 13 x 13. Size 40mm x 22.5mm

Stamps 10f, 30f  show The Sungari River Bridge at Harbin.
The 1Y shows the Harbin Central Russian Orthodox Church, Harbin.

         

         

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 curved top banner reads 收入 Revenue, 證 Certificate, 紙 Paper.
The line of characters six at the bottom read 哈爾濱 Harbin, 特別市 Special District.

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.
Stamps 1Y, 5Y and possibly 30Y and 50Y show the Harbin Central Russian Orthodox Church, Harbin.

     

The cancel on the 50f stamp reads 哈爾濱市 Harbin City