ational Rites G2) a tee degree determined that the etiquette to. be tions should be (1) a bow on formal occasions.
Kuo Min. shared by landlord and tenant.
It may well be supposed that the Chamber of Commerce and the Lot-holders were not willing agents in the matter. But the point to stress is that in any, case these taxes have no application in the S.A.D. No. 3, as shown by the Chen-O'Malley Agreement, Article 13 jot which says:—
Immovable property in the District (ex-British Concession) will be subjected to no other taxation (apart from Chinese Government Land Tax) than that authorized under the Regulation Hankow appear to favour appeal to Nanking, but now that General Li Chung-lin has return-to Wuchang, the better plan would be to put the whole matter, before him. At the same time, Nanking's attention should certainly be drawn to the question. The Chen-O'Malley Agree: ment was extraordinarily favourable to the Chinese in every Particular, and the manner in which it is, or is not, observed, all the more closely watched. Precedents in illegal dealing may out beth ways —while Article 16 provides that "all expenditures shall be limit-led to the use of the District.'
Notwithstanding these clear stipulations, the Chinese tenant of a foreign firm in the S.A.D. No. 8 has been made to pay the tenant's half of both taxes.
There has been no effort yet to exact the tax from the landlords in this particular instance, but all Chinese landlords and' tenants in the District have had to pay. Apart from the fact that such impositions seriously affect the value of property in the old Concession, there is the danger of the precedent thus establish ed, extensions of which are inevitable if the first illegality is not speedily checked.
The culprits, there can be little doubt, are the soldiers. There is a property in the S.A.D. No. 3 which was forcibly oceupied by Nationalist troops early in 1927 and is still held by them, Jand the Council of the old Concession has never been able to get a penny of the land, property and water taxes due on this
Text read from the printed page and cleaned; old type leaves the occasional error.