MANCHUKUO. First Regular Issue 5 Characters in Top Panel Ordinary Paper - No Watermark 25 Jul f. Brown-Red. 4 f. Yellow-Olive.

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1 First Regular 5 Characters in Top Panel Ordinary Paper - No Watermark 25 Jul 1932 ½ f 1 f Bistre-Brown Brown-Red Dull Purple 5 f Slate Chestnut Emerald Vermillion 7 f 8 f Deep Grey Yellow-Brown Red-Orange 1 15 f 1 20 f Red-Brown Rosine Turquoise-Blue Bistre-Brown 30 f 50 f 1 Orange Yellow Olive Violet

2 First Anniversary of Republic 1 Mar f Map & Flags Council Hall Map & Flags Council Hall Second Regular 5 Characters in Top Panel Granite Paper - Cloud Watermark 1934 ½ f 1 f Sepia Aug 1934 Lake-Brown Jan 1934 Violet Apr 1934 Indigo Jan 1934 Red-Brown Feb 1934 Olive-Brown Mar 1934 Red-Orange Apr f 1 Rosine Mar 1934 Deep Violet Apr 1934

3 Enthronement of Emperor 1 Mar 1934 Emperor s Palace Phoenixes Emperor s Palace Phoenixes First & Second Regular s Surcharged f on First black on First black on Second black on 1 First black Pagoda 1 Jun 1934 Pagoda Mar 1935 Pagoda Olive-Brown Mar 1935 Emperor Turquoise-Blue 13 Feb 1935 Visit of Emperor Kang-the to Japan 2 Apr 1935 Mt Fuji Phoenixes Mt Fuji Phoenixes

4 Third Regular 6 Characters in Top Panel Granite Paper - Cloud Watermark 1 Nov ½ f 1 f Sepia Lake-Brown Violet Red-Brown 5 f 5 f 7 f 9 f Blue 1935 Slate-Blue Apr 1936 Rosine Deep Grey Orange-Red 15 f 18 f 20 f Rosine Turquoise-Green Sepia 30 f 50 f 1 Orange-Brown Bronze-Green Deep Violet

5 Third Regular - Additional Values 6 Characters in Top Panel Granite Paper - Chinese Characters Watermark 11 Jul Pagoda Deep Blue Emperor Orange-Brown Japan Manchukuo Postal Agreement 26 Jan 1936 Map Building Map Building Airmail f 19 f 38 f 39 f Airplane & Sheep Blue-Green Dec 1936 Airplane & Sheep Blue-Green 16 Apr 1937 Airplane & Bridge Blue Dec 1936 Airplane & Bridge Blue 14 Sep 1937

6 China Mail - First Granite Paper - Perf 13 x 13½ - Zig Zag Watermark 1 Jan f 1 Yellow-Green Yellow Orange-Red China Mail - Second Granite Paper - Perf 13 x 13½ - Chinese Character Watermark 1 Mar f 1 Green-Yellow Yellow Chestnut China Mail - Third - Redrawn & Re-engraved Granite Paper - Perf 13½ x 13½ - Chinese Character Watermark f 1 Yellow-Green 1 Jan Dec 1936 Ochre Mar 1936 Red-Orange Mar 1936

7 China Mail Surcharged with New Values Overprinted 6½mm apart 1 Apr ½ f on on First 2½ f on on Second 5 f on on Third 1 on 1 on First 1 on 1 on Second Yellow-Green Green-Yellow Orange-Red Chestnut China Mail Surcharged with New Values Overprinted 4½mm apart 12 Apr ½ f on on Third 5 f on on First 5 f on on Third 1 on 1 on Second Yellow-Green Chestnut China Mail - Fourth - New Values Granite Paper - Perf 13 x 13½ - Chinese Character Watermark ½ f 5 f 1 Reddish-Violet Apr 1937 Indigo 22 Apr 1937 Chocolate 28 Apr 1937

8 Fourth Regular Granite Paper - Chinese Characters Watermark 5 Dec 1936, 1937 ½ f 1 f Council Building Brown Council Building Brown-Lake Council Building Slate-Lilac Farmer & Cart Yellow-Green 1 Apr 1937 Council Building Chocolate 5 f 7 f 1 Apr 1937 Council Building Slate Farmer & Cart Rosine Grey-Black 9 f 1 1 Orange-Red Chengte Palace Blue Orange Apr 1937 Chocolate 15 f 20 f 30 f 50 f 1 Rose-Red Farmer & Cart Brown Chengte Palace Orange-Brown Farmer & Cart Chengte Palace Violet

9 Fifth Anniversary of Founding of State 1 Mar 1937 Sun Rising over Fields Shadowgraph of Old and New Hsinking Completion of Five-Year Reconstruction Plan for Hsinking 16 Sep 1937 Pouter Pigeon and Hsinking Flag over Imperial Palace 20 f Pouter Pigeon and Hsinking Flag over Imperial Palace

10 Japan s Relinquishment of Extra-territorial Rights 1 Dec f Map of Manchukuo Japan Resident s Association Building Japan Resident s Association Building 1 20 f Department of Communications Building Ministry of Justice Department of Communications Building New Year Greetings 15 Dec 1937 Inauguration of Manchukuo Red Cross 15 Oct 1938 Double Lucky Red Cross on Map