This is Northeastern Provinces #44.
The top overprint inscription is typical of the provincial issues, so always look in that catalog section when you see that. It reads right to left, with the second character from right "east" and the one next to it is "north". So they say "eastnorth" while in English it's "northeast".
We can date the period of use by the fancy frame used for Chinese National Currency surcharges.
Sources I can find say the overprints are all in black.