Three rare stamp duty receipts, issued when Japan invaded southern China's Hainan province between 1940 and 1945, were discovered in Haikou, capital of Hainan Province on Monday.

Hainan Daily reported that these receipts were found in the home of a local resident, whose grandfather owned a grain store before 1945. On the receipts were printed a bell tower in Haikou, their face values and department of issuance.

According to the appraisal from Zhang Shuyi, an expert of coins, the face value showed that the duty receipts were used by the Japanese invadors to collect stamp duty from 1940 to 1945 during the their invasion of the island.

Zhang says these rare receipts are important evidence of Japanese invaders' exploitation of businessmen in Hainan in terms of taxation.

(CRIENGLISH.com October 24, 2007)