Roc Stamp Appraisal

Republic of China Revenue Stamp

The item depicted is a revenue stamp from the Republic of China, featuring a prominent image of a multi-tiered pagoda. The stamp's primary colors are shades of brown, indicative of its age and the printing techniques commonly used for such items. The overall design is rectangular with perforated edges, typical of postage or revenue stamps of the era. At the top of the stamp, Chinese characters are visible, likely indicating the issuing authority, 'Republic of China Government Printing' or similar phrasing relating to its revenue purpose. The central motif is a detailed illustration of a traditional Chinese pagoda, rendered in a somewhat stylized yet recognizable manner. The pagoda appears to be situated on a hillside or elevated ground, flanked by trees or foliage. Below the central image, the denomination '1 CENT' is clearly printed in English, alongside corresponding Chinese characters for the value, '壹分' (Yi Fen, or one cent). A circular emblem containing a Chinese character is located on the bottom left, and another on the bottom right. The condition of the stamp shows some signs of wear, including slight discoloration and what appears to be part of an ink cancellation mark on the upper right, suggesting it was used. The perforations around the edges are mostly intact but show some small irregularities reflecting its age and handling. This stamp likely dates from the early to mid-20th century, a period of significant philatelic output from the Republic of China. The craftsmanship appears standard for revenue stamps of this period, with fine line work in the pagoda illustration and clear text.