26th July 1932
|Sc1-2, 5, 7-18||xxx|
perf 13x13½, no wmk, litho
Printed Japanese Govt Printing Bureau
|Five characters in the top banner|
|½ fen grey-brown||1||1||1|
|1½ fen dull purple||1||3||3|
|7f deep grey||1||9||9|
|1 yen violet||2||18||18|
After the Russo-Japanese War, Japan took over the lease of Port Arthur and Dairen from Russia and stationed troops in the area to guard the South Manchurian Railway. In 1931 the troops seized the whole of Manchuria and declared it independent as Manchukuo in 1932. At first a state, Pu Yi (the last emperor of China) was appointed Chief Executive and in 1934 enthroned as emperor. Russian troops overran Manchukuo in 1945, the Japanes withdrew and control returned to China.
The first issue, depicting the White Pagoda, Liaoyang, has five characters in the top banner reading 'Manchu State Postal Administration', while the 1934 varient with six characters reads 'Manchu Empire Postal Administration'.