Harbin & Mukden 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 (below), 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 and 1Y red, shown below. All municipal revenue stamp issues feature the distinctive Harbin city emblem.

The characters read

The 10f stamp was issued on paper with a Zigzag watermark running horizontally, the 1Y stamp is lithographed on un-watermarked white paper. The printers and designers are unknown. The Zigzag watermark may indicate that the 10f was issued later that the 1Y, probably in 1934.

Perf 13 x 13½. 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, 30f 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 13½. Size 40mm x 22.5mm

10f  

Green

Red

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

Mukden Municipal Revenue Issue

c1934, this issue is the only municipal issued in Mukden (Fengtian). The set consists of three stamps, in addition to the two shown below there is also a 15f in red. All stamps are of identical design.

The characters in the right top panel show the value in Chinese.
The left hand panel reads 收入 Revenue, 證 Certificate, 紙 Paper.
The characters right hand panel read, 滿州國奉天市 Empire of Manchuria, Fengtian City.

The stamps were lithographed on watermarked (see below) "granite" paper details of printers and designers are unknown. The stamps have a brush applied straw coloured gum.

Perf 13 x 13½. Size 40mm x 22mm