(1) Shanghai Hsien Tai Surcharge 　　The Hsien Tai Book Co., Shanghai(上海現代書局) was the first printing press which undertook the surcharge of national currency revenue stamps as Gold Yuan postage stamps by the offset process (P-64). The original wording〝中華民國印花稅票〞 (Revenue Stamps of the Republic of China) and the face value are covered up by two horizontal decorated panels. New wording〝.中華民國郵政〞(Postal Administration of the Republic of China) and the denomination in Chinese characters and Arabic figures appear in three horizontal lines between such panels. The Arabic figures and Chinese numeral characters are both very small. The surcharged color was black or red. (2) Shanghai Union Surcharge 　　As the characters surcharged on stamps by Hsien Tai Book Co. were too small and not clear enough, another arrangement was made with the Chung Hwa Book Co. to surcharge a lot of stamps by its Union Press(上海中華書局永寧印刷廠) with larger characters in typography. The two deleting panels at the top and bottom have one more curve in each decoration that those made by Hsien Tai (P-65). Other articulars are the same in these two surcharges. The surcharged color was black, blue, purple, orche or red. (3) Shanghai San I Surcharge 　　The manner in which the stamps were surcharged by the San I Printing Co.(上海三一印刷公司) was similar to what was done by the Hsien Tai Book Company, but the characters were larger in size and the deleting panels slightly thinner in the middle part (P-66). The surcharged color was red, blue, black or green. (4)Hankow Surcharge (Issue in April 1949) 　　The Hupeh Postal District received from the Hankow Tax Office such a large quantity of revenue stamps that, in order to avoid transport procedure, the Postal Supply Department at Shanghai especially sent the required master plated to Hankow for the surcharge on such revenue stamps in the $10 and $20 denominations of the lithographic prints by the Dah Tung Book Co. The Hankow Fu Hsing Printing Press(漢口復興印書館) made type out of the Shanghai plates and set up the type so that it could be operated by a footdriving machine. The characters resemble the characters used by the Union and San I Printing Presses, Shanghai (上海永寧及三一等廠). However, the decorations in the deleting panels were reversed. In all Shanghai surcharges the decorations in the deleting panels always turned inward, while in the Hankow surcharge, they turned outward. Furthermore, in the Shanghai surcharge the upper original wording was deleted with one horizontal decorated panel, while in Hankow surcharge it was deleted with three panels in one line on stamps valued from $50 to $100,000 and with two panels in one line on stamps valued from $500,000 to $5,000,000 (P-67). The surcharged color was blace, blue or green. 　　Difference in Various Revenue Stamp Plates　　With the adoption of the Gold Yuan currency, the former revenue stamps in stock in various Tax Office naturally became obsolete. Consequently they were sold to the Post Office at the original face value converted into Gold Yuan and were surcharged by the Postal Administration as postage stamps for sale to the public. Such revenue stamps were originally contracted to be printed by Central Engraving & Printing Works, which, owing to its limited capacity, was subsequently assisted by the Dah Tung, Dah Yeh, and Chen Ming Printing Presses. The first lot was roughly lithographed. Subsequent prints in intaglio were finer productions. All the stamps printed by various printers are of the same design showing a picture of the joint surface and air transport wiht the following variations： (A) Lithographic Revenue Stamps　　(a) The stamps printed by the Central Engraving and Printing Works, Dah Yeh Printing Press, and Dah Tung Printing Press all have curved foliations at the top of the pillars on the sides of the stamps (P68) and a network of lining in the lower part without flowers. The stamps of the Cheng Ming Print have different kind of foliated decorations at the top of the pillars on the sides (P-69) and a small flower in addition to numerous perpendicular lines in the lower part.　 　　(b) The difference between the C.E.P.W., Dah Tung, and Dah Yeh Prints lies in the space in the shape of a triangle at the stern of a big ship in the lower right corner just below the distant view of another ship in the background. The stamps showing the place in blank are the C.E.P.W. Print (P-70), those having a perpendicular bar in the triangle are the Dah Tung Print (P-71) and those having the letter〝Y〞in the triangle are the Dah Yeh Print (P-72).　 (B) Intaglio Revenue Stamps　　The stamps of the C.E.P.W. Print bear a white hook on the top of the pillars on the sides (P-73). The stamps of the Dah Tung Print have the letter〝D〞in the hook on the top of the left pillar (P-74) and another letter〝T〞in the hook on the top of the right pillar. The stamps of the Dah Yeh Print have the same letters in both curves like the stamps of the Dah Tung Print, but the former have another letter 〝E〞printed in reverse in the inner top part of the left pillar frame (P-75).