JapOcc 6

The first commemorative issue of the Japanese Occupation was this overprinted 4-centavo "woman and carabao" (allegory of Agriculture) stamp of 1935, surcharged 2 centavos with a deleting bar covering UNITED STATES OF AMERICA and the overprint reading CONGRATULATIONS FALL OF BATAAN AND CORREGIDOR 1942.

It was a victory stamp for the Japanese forces, hence the CONGRATULATIONS part of the overprint.This was issued on May 18, 1942. Printing quantity: one source says 100,000 and another says 200,000.