Issued on 21 June 1946, this overprinted 5 cent red-orange block features Liao Zhongkai, a key revolutionary and statesman in early Republican China. Originally printed by Commercial Press Ltd. in Hong Kong, the stamp belongs to the Martyrs Issue and was reissued for use in Taiwan with a surcharge reading “Restricted for Use in Taiwan” and a restated value of 5 old cents over the original denomination. Printed using gravure and typography, without watermark, and perforated variably, this issue is catalogued as Scott TW15, Michel TW15, Yvert 31, Stanley Gibbons TW11, and China Stamp Society TW11. Thematically it honors political martyrdom and national reconstruction following Japanese occupation. This mint never hinged block retains full gum, sharp overprints, and fine margins, representing both a political and postal transition in post-war Taiwan. Estimate "$90 – 110"