In 1931, Japan invaded Manchuria following the Mukden Incident, in which the Japanese military staged an act of sabotage in order to provide a pretext for war. In 1932, the Japanese formed the puppet state of Manchukuo, with Henry Pu-Yi, the former Emperor of China, as its head of state.
Manchukuo issued a set of four stamps commemorating the first anniversary of the establishment of the puppet state in 1933 (Scott #19-22). Only 50,000 sets were issued, and Scott '10 values the set unused at $ 50.50 ($75.- for NH).
I like this issue due to both its scarcity and potential dual market among collectors of both China and Japan. I believe that it has been overlooked by collectors in China, due to their current tendency to spurn stamps issued by foreign occupiers.
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