China 1944 Refugee Relief Surtax, Unissued Specimen, New York Print

Republic of China · 1944 · 50c + 50c

This unissued specimen stamp features a design intended to raise funds for refugee relief. It depicts a mother and child fleeing, symbolizing the plight of civilians displaced by the Second Sino-Japanese War. The stamp was printed by the American Bank Note Company in New York and includes a surtax equal to the postage value, with the additional funds designated for charity.

Printed in 1944 during the Second Sino-Japanese War, these stamps were intended to provide humanitarian aid for the millions of refugees displaced by the conflict. However, they were never officially issued for postal use, making them a fascinating 'what if' of postal history.