(1)Hunan and Kwangtung Surcharge(Issued since 8.1942)Stamp No. Original print Sheet composition
D35.1 Martyrs Peiping 20×10
D35.2 Martyrs HK. 20×10
D35.3 Dr. Sun N.Y. 20×10 The surcharge was done in No. 4 Imitation Sung characters by lithography in red. As the characters were written by hand, they were not uniform in size, particularly in Arabic figure 〝1〞. The Chinese numeral 〝one〞was written as〝一〞instead of the regular 〝壹〞. Such surcharged stamps were also used in the Kwangtung District, and are commonly known as 〝Hunan and Kwangtung Surcharge.〞(2)Fukien Surcharge (Issued on 16.3.1942)D35.4 Martyrs HK. (10×10)×2 The surcharge was done in No. 4 Sung typeset characters in red. The Chinese numeral〝壹〞(one) is also abbreviated as 〝一〞. (3)Kiangsi Surcharge (Issued in 8.1942)D35.5 Martyrs HK. (10×10)×2 The surcharge was done in No. 4 Sung typeset characters in red. The surcharged value was printed in the Chinese character 〝壹〞(one). The distance beween the lines 〝改作〞and〝壹分〞is narrower than the overprint made in other districts. The Arabic figure 〝1〞 is in a position as high as the characters〝作〞and〝分〞.(4)Kwangsi Surcharge (Issued since 6.1943)D35.6 Martyrs Peiping 5×10
D35.7 Martyrs HK. 5×10 The surcharge was done in No. 4 Sung typeset characters in red. The surcharged value was printed in the Chinese character〝壹〞.(one). The horizontal distance of the two surcharged lines is wider than that overprinted by the Kiangsi District, but the position of the Arabic figure〝1〞is rather low. The increase of the rate for printed matter from 1/2¢to 1¢effective from December 1, 1941 left a large stock of 1/2¢stamps. Such stamps were consequently surcharged locally as 1¢, and instructions to this effect were given to various District Head Offices accordingly. They were put on sale locally.