On September 20, 1940 the domestic letter rate was increased from 5￠ to 8￠ per 20gr., and all District Head Offices were instructed to surcharge locally a reasonable quantity of 5￠ stamps as 3￠ in order to match 5￠ stamps for sale to the public. The surcharge was made so that the characters 〝暫作〞(surcharged) appear on the right side, the 〝參分〞 (3￠) on the left side, and the Arabic figure 〝3〞at the bottom. The manner in which the surcharge was made in various postal districts in the following：(1)Shanghai Surcharge (Issued on 3.12.1940)Stamp No. Original print Sheet composition 　D32.1 HK. Chung Hwa 10×5 　D32.2 HK. Dah Tung 10×10 　D32.3 HK. Dah Tung(Wmk) 10×10　　The stamps were handed by the Supply Department of the Directorate General of Posts, Shanghai to the Dah Tung Book Co. for surcharge by its printing department in Hongkong in No. 4 Regular-Writing characters in black ink. The distance between the lines 〝暫作〞(surcharged) and〝參分〞(3￠) is 7 1/2 mm. They were issued to all districts for sale in December 1940.(2)Chekiang Surcharge (Issued on 21.10.1940) D32.4 HK. Dah Tung(Wmk) 10×10　　The surcharge was made in No. 5 Sung typeset characters in red. The distance between the two lines of surcharged wording is 9 mm.(3)Hunan Surcharge (Issued on 9.11.1940) D32.5 HK. Chung Hwa (Olive) 20×10 D32.6 HK. Dah Tung (Wmk) 20×10　　The surcharge was made in No.4 Regular-Writing characters in lithography in black. As the characters were written by hand, they were not uniform in style in a sheet of 200 pieces. The stamps surcharged by the Chung Hwa Book Co. and Dah Tung Book Co. were placed on sale on November 9 and December 17.(4)Kiangsi Surcharge (Issued on 10.11.1940) D32.7 HK. Dah Tung 20×10 D32.8 HK. Dah Tung(Wmk) 20×10　　The surcharge was made in No. 4 Sung typeset characters in black. The distance beween the two lines of surcharged wording is 6 mm.(5)Kan-Ning-Tsing Surcharge (Issued on 20.12.1940) D32.9 HK. Chung Hwa (Olive) 20×10　　The stamps were surcharged by hand in black, piece by piece, with chops made of wood or buffalo horn. The style of the characters is not uniform in all chops.(6)E. Szechwan Surcharge1. Issued on 28.11.1940 D32.10 HK. Dah Tung 10×10×2 20×102. Issued on 28.8.1941 D32.11 HK. Dah Tung(Wmk) 20×10　　The surcharge was made in 2 lots on different dates, all in No. 4 Regular-Writing style characters in black. The style of the characters is similar to that used by the Shanghai Postal Supply Department, but the Arabic figure 〝3〞is comparatively small. The distance between the two lines of surcharged wording is 8 mm. in the first surcharge and 7 1/2 mm. in the second surcharge. In the first lot, two separate printings were necessary to print the surcharged wording on a full sheet containing 200 stamps-first on the left side and then on the right.