Wilde Cup 2004 Winner

JAPANESE OCCUPATION TAXED POSTCARD:
A DOUBLE WHAMMY

This very inconspicuous 2 sen postcard was sent from Hong Kong to Guang Zhou Post Office on 19-5-27 during the Japanese Occupation of Hong Kong, i.e. 27th May 1944.

However, on 1st April 1944, the rate for postcards had been increased from 2 sen to 3 sen. It was then legitimately taxed. This in itself is interesting because, to the knowledge of the owner, it is the first piece of mail from this period coming to light with a "Taxed" marking.

More importantly, the Japanese authorities who intended to occupy Hong Kong permanently, made a point of locally using Japanese stamps and markings only. By some unknown twist of events, it seems that they failed in their attempt and they involuntary used a British marking. Indeed this violet circled "T" had been in use in Hong Kong circa 1935 (CTI2 in Postage Due and the Handling of Underpaid Mail of Hong Kong by Sammy Chiu and K. Tsui with illustrated 1939 cover: also reported by Edward Proud in use between 1.10.35 and 2.5.41, then again on 2.12.46).

This postcard seems to be the first reported piece of Hong Kong Japanese Occupation mail bearing a British marking.