The stamps overprinted in this issue are Flying Geese stamps (green) of the Shanghai Dah Tung Print bearing no face value. Their dimensions are 18.5 mm.×21 mm. Following is a brief description of these overprints：
1st overprint. The 1st overprint was done by the Central Engraving and Printing Works, Taipei in No.5 Regular-Writing characters. The distance between the characters〝臺幣〞(Taiwan currency) and〝×圓 〞(× dollar) is about 4.5 mm. in the $1, $2 & $5 denominations, and 6.5 mm. in the $10 & $20 denominations.
2nd overprint. The stamps were overprinted in the same manner as the first overprint, but the characters〝臺幣〞(Taiwan currency) and 〝×圓〞(× dollar) are 6.5 mm. apart.
3rd overprint. The overprint was done by the Taiwan Office of the Dah Tung Book Co.(大東書局臺灣辦事處) in No.5 Regular-Writing characters, which are different from the characters overprinted by the Central Engraving and Printing Works. In the C.E.P.W. overprint the character〝貳〞(two) has a dot above the first horizontal stroke and the outer frame of the character〝圓〞(dollar) is rather round and smooth in the upper right hand corner. In the Dah Tung overprint the character〝貳〞(two) has a dot on the side of the first horizontal stroke (forming a straight line), while the outer frame of the character〝圓〞(dollar) is square with sharp corners.
The whole set consists of seven denominations commonly known as 〝First Print Flying Geese.〞