The postage-due stamps previously issued in small denominations for use in Taiwan, of which the highest denomination was $20 only, were overprinted in higher values, owing to the fluctuation of the national currency, by the Union Printing Press of the Chung Hwa Book Co., Shanghai. The overprint bears No. 5 Sung characters and Arabic figures was done in red. At the time of overprinting each original sheet consisting of 200 pieces of stamps was divided into four smaller sheets.