(1)First Surcharge Issue date ：December 1, 1949 Sheet composition：10×10 Surcharger ：China Engraving & Printing Works, R.O.C. Annulment ：December 16, 1961 (2)Second Surcharge Issue date ：D71.2 April 6, 1950 D71.3 April 20, 1950 Sheet composition：10×5 Surcharger ：Taiwan Office of the Dah Tung Book Co. Annulment ：December 16, 1961 　　On June 15, 1949 Taiwan adopted a new currency, as a result of which the postage rates were revised on the basis of the new currency. Before the issue of new Taiwan currency stamps, the old currency stamps were temporarily used and sold at the conversion rate of 40,000：1. At the same time some unused stamps in stock were surcharged for urgent use with the new currency values.