KP for August, 1969, p75-77 discussed the Korean Revenue Stamp Issues of 1946-48 and reproduced the U.S. Military Government Ordinances Number 110 (14 Sept. 1946) and Number 171 (11 March 1948) which authorized the issue and use of these two series of stamps. A recent opportunity to examine full panes of these stamps has provided additional information regarding the issues and makes possible the following notes and comments.
The issues of 1946 in denominations of 1 weun (won) – orange, 5 weun – green, 10 weun – dark red, 50 weun- light red, and 100 weun – blue, were issued in panes of 100 stamps, 10×10. Paper is unwatermarked white to cream, wove, and the panes bear no imprint or plate numbers, The stamps were lithographed, and gumming was applied unevenly, apparently by brush, similar to the haphazard gumming of the Emancipation Commemorative postage stamps of 1946. Perforation is rough and of a gage which appears to be similar to that of the Emancipation Commemorative stamps.