(1) Shanghai Cheng Chung Surcharge
(2) Shanghai San I Surcharge
(3) Shanghai Union Surcharge

　　The revenue stamps were surcharged as basic postage stamps. The original wording on the stamps was deleted with similar decorated panels as those adopted for a similar surcharge on the previous occasion. The new wording was overprinted in three horizontal lines with the characters〝中華郵政〞(Postal Administration of the Republic of China) and〝郵資××〞(Postage ××) in the upper two lines and the Arabic figures in the bottom line.

　　The whole set consists of nine denominations overprinted in three styles of Chinese characters-the 1￠, 4￠, 10￠and 20￠denomination were surcharged in green, black or blue with No. 5 Seal characters by the Cheng Chung Book Co., Shanghai; the 4￠, 10￠and $1 denominations were surcharged in blue, red brown or black with No. 6 Art characters by Shanghai Union Press; and the two 50￠denominations in red with No. 6 Sung characters by the Union Printing Press of the Chung Hwa Book Co., Shanghai