I recently uncovered an older Chinese burial or "hell" bank note I had sent to the late Ward Smith way back in 1978 and will post his reply, which I think will be very interesting. Modern versions of these burial notes along with ghost money can still be found in general stores in China towns throughout the U.S. and Canada. The ghost type is merely a square pierced piece of paper whereas the burial notes are similar to actual or even fantasy bank notes with portraits of various world leaders of the past.

All they are is a modern manifestation of a very old tradition. In the earliest times the Chinese buried their dead along with all their necessary equipment and aids including their servitors in some cases. Prior to the Han period the idea of substitution had taken hold and clay figures began to replace the real things. This reached its culmination as a trend in the T'ang period when the making of burial figures became a true art. These "figures" also included clay money of simulated coins and ingots that were also buried.

Some time much after the clay figures were abandoned and the introduction of paper currencies flourished the idea of paper and other combustible materials were introduced, but not to be buried but actually burned at the grave site. These included silver foiled card stock imitation one yuan republican era coins and ingots up to larger paper items like automobiles and houses.

The bank note illustrated is from the Bank of the Western Sector of the Country of the Dead dated 31st year of the Republic (1942) with a face value of 10,000 yuan. Obviously the Chinese do not collect these bank notes as some of us Westerners do, but the old clay figurines are another matter.