Provincial government which has collected the legitimate taxes listed above prior to November, 1928, when the standards separating the Central and Local Revenues and Expenditures was first promulgated, should make a monthly report to the Ministry of Finance, showing the names. purposes, rates and total yield of each of the taxes.
Provincial governments which have collected the legitimate taxes after November, 1928, and not according to legal procedure should submit a Report to the Ministry of Finance, showing the names, purposes, rates, total yield and of the taxes. The Ministry shall forward this report to the Legislative Yuan for examination.
Beginning from the 23rd fiscal year, provincial and municipal gov-'Grnments shall not be allowed to assess a tax not specified in the Tegitimate scope without first being passed through the proper legal 'Provincial and municipal governments shall not be allowed to change, without proper authorization, the existing taxes with regard to' their rates and names.
The Ministry of Finance ts empowered to suspend or abolish any fax instituted by any local govern ment, which is in violation of the existing Jaws and orders.
Megitimate Taxes The following is a Ust of leg! timate taxes:
Any surcharge on taxes collected by the Central Government; taxes that are detrimental to public welfare taxes that are detrimental "to the sources of national revenues; duplicates of existing taxes; taxes on conveyance of goods and transportation facilities; unequal taxes levied by a district on goods coming from outside for local benefit; taxes on the production and sale of commodities; any surcharge on the existing bust-hess tax; any tax or imposts that are detrimental to the livelihood of the people.
Text read from the printed page and cleaned; old type leaves the occasional error.