Liaoning Province (遼寧省) Local Issue, Gaiping (蓋平)

Gaiping (蓋平) – Date of Liberation: 1st time 1945 (September 9) – 1946 (November), 2nd time 1947 (June 10)

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This map only gives rough impression about area and location. Gaiping (蓋平) was renamed to Gaixian (蓋縣) in 1965 and later to Gaizhou (蓋州) in 1992

1st stamp issue (Kerr 87.1-3, Luzitano FT52):

Provisional Issue: Stamps Overprinted “China – Temporarily Used for” (1945)
Issued: 1945 (October)
Issued by: Fengtian Provincial Post Administration (奉天省郵政管理局) 
Overprint: “China – Temporarily Used for” and Surcharged (“中華 暫作”)
Print: Hand-overprinted with wooden chop
Currency: Manchukuo Yuan (滿洲國圓)

All stamps of this issue shown here. 

Kerr list as addition to the 2 分 and 4 分 another stamp with a denomination of 5 分 (Kerr 87.3), but I never saw it up to today and Dr. Luzitano also didn’t list this stamp in his book, so it may not exist at all. The very early reported cancellations from August 1945 may bogus, the first confirmed use was in October 1945.

– All shown sets exists (at least some stamps of each set) genuine used on domestic covers.