The $4.00, $10.00, $20.00 and $50.00 stamps exist in both printings, and may be distinguished by examining the details of the character "國". Several overprints exist. Three additional values in the second printing ($22.00, $65.00 and $109.00) were produced, but not regularly issued without overprints Taiwan Taiwan was under Japanese occupation from 1895 until 1945-10-25 when control was surrendered to China. Until a change could be made in 1948, Taiwan continued to use a currency based on that of Japan. Thus, the new stamps introduced on 1947-07-10 were denominated in yen even though that is not apparent from the face of the stamp. This "Taiwan Farm Products" issue has the Arabic value tablet in the lower right of the stamp and the Chinese value tablet in the upper left. Both printings of this set were engraved by the Dah Tung Book Co. of Shanghai, perforated 14, and issued without gum. The first printing included 10 values from 1.00 yen to 200.00 yen, and show the zeros for sen. The issue includes wide and narrow varieties. A 30 sen and 7.50 yen value were printed, but only used for overprints. A 70 sen and 1.50 yen value were printed but never used at all. The second printing had values more in conformity with the Chinese currency of the time which was facing its own inflation problems. The five values in this printing were for $25, $5,000, $10,000, $20,000, $30,000 and $40,000. All were printed without the zeros for cents. Overprints exist for values in both printings. Overprinted Issues These issues are a vast and confusing field. The changing political situation in China as well as currency alterations during the time in question resulted in numerous overprints of the basic issues. Despite all the unrest the mail system continued to function and it seemed that the postal authorities used whatever was available to produce stamps for use. Most of the definitive issues were overprinted at some time or other either to change the value (surcharge), or the use, (e.g. postage due) or both. The Japanese occupation of large parts of China during the war resulted in a great number of overprints and surcharges, mostly for use within a limited region. A number of these stamps received further overprints when the territory was recaptured from the Japanese. The Nationalists also produced overprints limiting the use of some stamps to particular provinces. This was