拍品描述： 成纪七三八年蒙疆银行一角。 (t) CHINA. Meng Chiang. Chiao, KK 738 (1943). PCGS MS-63. 抗日时期接近二战结束时铸打，供内蒙古使用。原厂状态，绸缎质感，上乘品相。与壹分和壹角风格接近，但关于其来源与生产众说纷纭，缺乏实质证据。可称为样币铸打，亦可称为未发行流通铸打。此版展现出精湛的铸打技艺，远超华北地区的战后铸币，与1945年满洲国的纸币及瓷币自然对比鲜明。Schwan与Bowling在其著作《World War Two Remembered（铭记二战）》主张此版从未进入流通阶段，言下之意是这些钱币并非样币（第693页）。考虑到评级数量，以及与其他日佔时期钱币的相似性，纵观所有证据，此主张似乎最为可信。(t)On September 1, 2019, the United States enacted new tariffs on collectors items of Chinese origin, including bullion and numismatic coins and banknotes. This lot was manufactured in China and was sourced from outside the United States for this auction after the tariffs were enacted. Accordingly, any client who wishes to take delivery of this item within the United States will be subject to a 7.5% import tariff plus a processing fee of 0.3464% (minimum $31.67 / maximum $614.35). <em>Please note, this is not, and is not intended to be, a complete description of the applicable import tariffs and buyer remains fully liable for and agrees to promptly pay all tariffs and fees relating to the import of these items into the United States and neither the auctioneer nor any consignor will have any responsibility to pay any applicable tariffs or fees. Please consult your tax adviser with any questions.</em><em>Furthermore, any lots subject to an import tariff will be shipped directly from our Hong Kong offices and shipments to the United States will be subject to our international shipping chart.</em> KM-Pn3. Produced for use in the interior of Mongolia during the Japanese occupation towards the end of World War II. A wonderful Mint State piece that has a satin like finish and above average eye appeal.<em>A type, along with the single Fen and Chiao of similar style, with limited and contradictory evidence regarding its origin and manufacture. Called both a pattern and unreleased circulation strike, these issues show the hallmarks of refined minting, far more advanced than contemporaneous late-war issues in occupied Northern China, with the 1945 Manchukuo cardboard and porcelain minors serving as a logical contrast. Schwan and Bowling in their book </em>World War Two Remembered<em>, take the position that these were types that never reached circulation, implying their non-pattern status (pg. 693). Given their numbers on the population reports, along with similarities to other Japanese Occupation coinage, this position seems most coherent when all the evidence is considered.</em>

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