"It may be safely anid that most of the likin taxes which are being collected in various localities in China can be regarded as illegal taxation, It is absolutely to end this, fi legal taxation from the standpoint ofthe Powers' trade with China The customs plan cannot be fulfilled ithout taking the foregoing points into account, at a time when the question of the enforcement of a national and a transitory tariff is being seriously considered by both Chinese and foreigners.
"The enforcement of a transitory Jand m national tariff can be conserved ax aiming at an increase of the national revenue rather than the development of Chinese industry. Unless the increased revenue be properly employed for the {interests of China and her nation, the increase in the revenue would be entirely meaningless, I hope that both the Northern and South Jem authorities will give most careful consideration to the foregoing points, though the present cireumstances may be somewhat different from those prevailing at the time the Tariff Conference.
Text read from the printed page and cleaned; old type leaves the occasional error.