Consolidation of local tax collectorates. Existing local tax collect ing organs fall into four categories:
Business tax. bureaux; finance bureau of hsien government charge of the farm tax, ete; finance divisions of hsien government which function in absence of finance bureaux; special collectorates under the jurisdiction of various provincial The jurisdiction of these tour classes of tax collectorates is sometime overlapping and the provincial government finds it dificult to exer-else effective control over the administration of the various taxes. following measures are propo to remedy the existing defect The provincial government should establish in each hsien a local rev-Ue Bureau. which will take charge of the business tax, brokerage tax, Pawnshop tax, slaughter house tax and other imposts that may be instituted by the provincial of sion government; the local Revenue Bureau should be under the order and supervision of he provincial Finance Department and the regulations governing its organization should be drawn up by the provincial authority; the farming out system and collection by agents on commission basis should be abolished after the coming into effect of the new system.
Scope of Legitimate Local Taxes to the Land Law. House tax; title-
Text read from the printed page and cleaned; old type leaves the occasional error.