With the revision of domestic air mail postage to $30 per unit of weight in May 1946, the air mail stamps newly altered to the value of $23, $53, $73, etc., became no longer suitable for franking air mails. Immediate steps were taken for the printing of a new denomination of air mail stamps at the value of $27 in order to match the said surcharged stamps for sale to the public. The design is a 4-engine plane soaring above the Purple Mountain in Nanking with a bird's-eye view of the Dr. Sun Yat-sen's Mausoleum.