A stock certificate issued in the Empire of Great(er) Manchuria (Manchukuo).
A company during the Manchukuo period.
1938
<ul><li><a rel="nofollow" class="external text" href="http://www.manchukuostamps.com/revenue-ManchukuoGeneralTax.htm">Manchukuo Commodity Tax Certificates. - Manchukuo, like many other countries raised taxes on a variety of commodities. Many items were taxed before sale, such as  cigarettes and could only then legally be sold if the item had a tax paid certificate affixed. Certain types of transaction were also taxed and proof of tax payment was normally a stamp like certificate. All of these stamps are rare and seldom seen at auction. - Known tax certificates are;....... - Playing Card Tax - 1 value. - Match Tax - 3 values. - Liquor Tax - 11 values. - Cotton Tax - 13 values. - Wheat Powder Tax - 8 values. - Cement Tax - 8 values. - Export Tax - 1 value. - Import Tax - 1 value. - Hotel Tax - 1 value</a>, <a rel="nofollow" class="external text" href="http://www.manchukuostamps.com/">Manchukuostamps.com</a>.</li></ul><ul><li><a rel="nofollow" class="external text" href="http://www.manchukuostamps.com/images/ManchukuoEmbossedRevenueSea.jpg">Manchukuo Stamp Duty. - Introduced 1st January 1937. This tax was applied to financial transactions and sales of bonds and stock. Instead of a stamp, a record of the tax paid was indicated by an impressed seal. - These seals are 30mm diameter and feature the emblem of Manchukuo the top with stalks of kaolin on either side, only the value is shown. The design resembles coins in use at this time. The above example is 3 fen, the most common value for bonds.</a>, <a rel="nofollow" class="external text" href="http://www.manchukuostamps.com/">Manchukuostamps.com</a>.</li></ul><ul><li><a rel="nofollow" class="external text" href="http://www.manchukuostamps.com/images/1938HeavyIndustryStock.jpg">Stamp duty seal values known include 1 fen, 2 fen, 3 fen, 5 fen, 10 fen, 20 fen, 50 fen, 1 Yuan and 2 Yuan.</a>, <a rel="nofollow" class="external text" href="http://www.manchukuostamps.com/">Manchukuostamps.com</a>.</li></ul>