We direct special attention to an article from a Chinese correspondent, on another page of this issue, describing the steady refusal of merchants to submit to an income tax. Long though it is, it will be found interesting in itself and as a sign of the umes. 'I'he Peking Government has tried to bribe the merchants into accepting the tax by promising to spend 70 per cent. of it on education. And the merchants reply: We do not believe you. Even if we did, there is no means of collecting the tax so that you could make sure of the handling of it. The Tuchuns and military men would stick to it. We won't pay." Apart from the tax itself, the merchants also naturally dread the indications it would give of their respective wealth: for outside the treaty ports, it is highly dangerous for a Chinese to be thought well-to do. Meanwhile, to the onlooker, the accumulating evidence of the growing restiveness of Chinese business men against the taxation to which they are subjected is most interesting and significant. One has known them rebel before, but
Text read from the printed page and cleaned; old type leaves the occasional error.