At the time of the introduction of the new currency in Taiwan, there was a big stock of unused definitive stamps printed in the old Taiwan currency. However those with a face value of $1,000 and below could not be converted into new currency for further use. In order to dispose of this old stock, the Postal ministration engaged the Central Engraving and Printing Works, Taipei to surcharge as Postage-due stamps, the first issue of the $100 denomination with Dr. Sun Yat-sen's Portrait with Farmroducts. On both sides of the National emblem is the overprint〝欠資〞(postage-due) in No.4 square characters. The altered value in No.5 Regular-Writing characters appears in a vertical line on the left side and in Arabic figures in the lower right corner, the places where the original value was printed. The stamps thus overprinted were used as new currency postage-due stamps.