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Issued on 21/10/1940, in Republic of China. Listed as SG #576-581b Scott #441-8. Price mint 22, used 28
See 3c War-time Surcharges article
We recognise 2 ways of organising this set into sub-sets; organised by: the overprinted stamp type, the district where the stamps were issued.| Got | AM | Catalogue Numbers | Face | Colour/Design | Mint | Used | Sale | 
|---|---|---|---|---|---|---|---|
|   | view | SG06:576,Scott03:441,Chan92:493,Ma98:563 | 3c | black Kiangsu opt. on 5c green (Chung Hwa) | 2 | 3 | none | 
|   | Chan92:493a |  3c | black Kiangsu opt. on 5c green (line perf) |  10 |  10 | none | |
|   | view | SG06:577,Scott03:442,Chan92:486,Ma98:572A | 3c | black Hunan opt. on 5c olive green (Chung Hwa) | 1.4 | 3 | none | 
|   | view | SG06:577a,Scott03:442,Chan92:488,Ma98:576 | 3c | black Kansu opt. on 5c olive green (Chung Hwa; chop a; big 分 bent top right) | 2 | 4 | none | 
|   | Chan92:488a,Ma98:577 |  3c | black Kansu opt. on 5c green (chop b; small 分 top right stroke bent) |  10 |  10 | none | |
|   | Chan92:488b |  3c | black Kansu opt. on 5c green (chop c; big top 3) |  10 |  10 | none | |
|   | Chan92:488c |  3c | black Kansu opt. on 5c green (chop c; big top 3; surcharge inverted) |  60 |  60 | none | |
|   | Chan92:488d |  3c | black Kansu opt. on 5c green (chop d; smaller 分; top right stroke straighter) |  10 |  10 | none | |
|   | Chan92:488e |  3c | black Kansu opt. on 5c green (chop e; low hook on 分) |  10 |  10 | none | |
|   | Chan92:488f |  3c | black Kansu opt. on 5c green (chop f; straight left side of 暂) |  10 |  10 | none | |
|   | Chan92:488g |  3c | black Kansu opt. on 5c green (chop g; thick, more bent base of 3) |  10 |  10 | none | |
|   | Chan92:488h |  3c | black Kansu opt. on 5c green (Chung Hwa; chop h; flat bottomed 分) |  10 |  10 | none | |
|   | view | SG06:578,Scott03:443,Chan92:494,Ma98:565 | 3c | black Kiangsu opt. on 5c green (Dah Tung) | 1.8 | 3 | none | 
|   | view | SG06:579,Scott03:444,Chan92:495,Ma98:567 | 3c | black Kiangsu opt. on 5c olive green (Dah Tung) | 2.5 | 2.5 | none | 
|   | view | SG06:579a,Scott03:444,Chan92:491,Ma98:574 | 3c | black Kiangsi opt. on 5c olive green (Dah Tung) | 2.5 | 2.5 | none | 
|   | SG06:579aa,Scott03:444r,Chan92:491h,Ma98:574f |  3c | black Kiangsi opt. on 5c olive green (分 repeated on right) |  120 |  65 | none | |
|   | Chan92:491a |  3c | black Kiangsi opt. on 5c olive green (wider spacing (+1mm)) |  10 |  10 | none | |
|   | Chan92:491b |  3c | black Kiangsi opt. on 5c olive green (暂 shifted right) |  10 |  10 | none | |
|   | Chan92:491c |  3c | black Kiangsi opt. on 5c olive green (暂 shifted left) |  10 |  10 | none | |
|   | Chan92:491d |  3c | black Kiangsi opt. on 5c olive green (作 shifted right) |  10 |  10 | none | |
|   | Chan92:491e |  3c | black Kiangsi opt. on 5c olive green (作 shifted left) |  10 |  10 | none | |
|   | Chan92:491e |  3c | black Kiangsi opt. on 5c olive green (參 shifted right) |  10 |  10 | none | |
|   | Chan92:491g |  3c | black Kiangsi opt. on 5c olive green (3 shifted up) |  10 |  10 | none | |
|   | view | SG06:579b,Scott03:444,Chan92:483,Ma98:568 | 3c | black E.Szechuan opt. on 5c olive green (Dah Tung; 1st setting) | 1 | 2 | none | 
|   | SG06:579bb,Chan92:483a,Ma98:568a |  3c | black E.Szechuan opt. on 5c olive green (smaller 3) |  10 |  10 | none | |
|   | SG06:579bc,Chan92:483b |  3c | black E.Szechuan opt. on 5c olive green (暂 omitted) |  90 |  90 | none | |
|   | Chan92:483c |  3c | black E.Szechuan opt. on 5c olive green (暂 inserted by hand) |  90 |  90 | none | |
|   | Chan92:483d |  3c | black E.Szechuan opt. on 5c olive green (暂 shifted up) |  10 |  10 | none | |
|   | Chan92:483e |  3c | black E.Szechuan opt. on 5c olive green (暂 broken) |  10 |  10 | none | |
|   | Chan92:483f |  3c | black E.Szechuan opt. on 5c olive green (作 shifted down) |  10 |  10 | none | |
|   | Chan92:483g |  3c | black E.Szechuan opt. on 5c olive green (作 broken) |  10 |  10 | none | |
|   | Chan92:483h |  3c | black E.Szechuan opt. on 5c olive green (3 shifted down) |  10 |  10 | none | |
|   | Chan92:483i |  3c | black E.Szechuan opt. on 5c olive green (surcharge misplaced to right) |  70 |  0 | none | |
|   | view | SG06:581b,Chan92:484 | 3c | black E.Szechuan opt. on 5c olive green (Dah Tung wmk; 2nd setting) | 3 | 4 | none | 
|   | SG06:581ba,Chan92:484a |  3c | black East Szechuan opt. on 5c olive green (fun 分 instead of zuo 作 - double fun) |  140 |  140 | none | |
|   | Chan92:484b |  3c | black E.Szechuan opt. on 5c olive green (3 shifted left) |  10 |  10 | none | |
|   | Chan92:484c |  3c | black E.Szechuan opt. on 5c olive green (分 shifted down) |  10 |  10 | none | |
|   | view | Chan92:485 | 3c | black E.Szechuan opt. on 5c olive green (Dah Tung; 2nd setting) | 3 | 4 | none | 
|   | SG06:579ba,Chan92:485e |  3c | black East Szechuan opt. on 5c olive green (Surcharge double) |  80 |  80 | none | |
|   | Chan92:485a |  3c | black E.Szechuan opt. on 5c olive green (3 shifted left) |  10 |  10 | none | |
|   | Chan92:485b |  3c | black E.Szechuan opt. on 5c olive green (分 shifted down) |  10 |  10 | none | |
|   | Chan92:485c |  3c | black E.Szechuan opt. on 5c olive green (分 hand drawn) |  60 |  60 | none | |
|   | Chan92:485d |  3c | black E.Szechuan opt. on 5c olive green (作 replaced by hand drawn 暂) |  10 |  10 | none | |
|   | view | SG06:580a,Scott03:447,Chan92:481 | 3c | red Chekiang opt. on 5c green (Dah Tung; wmk) | 5 | 6 | none | 
|   | view | SG06:581a,Scott03:448,Chan92:482 | 3c | red Chekiang opt. on 5c olive green (Dah Tung; wmk) | 12 | 14 | none | 
|   | Chan92:482a |  3c | red Chekiang opt. on 5c olive green (imperf bottom) |  20 |  0 | none | |
|   | view | SG06:581,Scott03:446,Chan92:495a,Ma98:566 | 3c | black Kiangsu opt. on 5c olive green (Dah Tung; wmk) | 2 | 3 | none | 
|   | view | SG06:580,Scott03:445,Chan92:494a,Ma98:564 | 3c | black Kiangsu opt. on 5c green (Dah Tung; wmk) | 2 | 2 | none | 
|   | view | SG06:580b,Scott03:445,Chan92:487 | 3c | black Hunan opt. on 5c green (Dah Tung; wmk) | 2.5 | 4 | none | 
|   | view | SG06:580c,Scott03:445,Chan92:492 | 3c | black Kiangsi opt. on 5c green (Dah Tung; wmk) | 1.8 | 2 | none | 
|   | Chan92:492a |  3c | black Kiangsi opt. on 5c green (作 shifted down) |  10 |  10 | none | |
|   | Chan92:492b |  3c | black Kiangsi opt. on 5c green (3 shifted up) |  10 |  10 | none | |
|   | Scott03:445r,Chan92:492c |  3c | black Kiangsi opt. on 5c green (分 repeated on right) |  100 |  100 | none | 
 
 
Standard picture shown, we have no picture available of set with varieties.