Shanghai, June 10.
At the end of March.' 1938,, the Municipal Advocate's office was instructed to commence legal proceedings in nine cases in which benefielat owners of land in the International. Settlement were Jdefault In the payment of their land tax, in the event of payment not being obtained without recourse to [such proceedings.
During April and May, three of the nine beneficial owners paid the and tax owing by them to the Municipal Council before legal proceedings were instituted against them.
a fourth case, land tax was! paid before judgment was given by! the Court. the remaining five cases, judgments have now been rendered by the Court and in each ease the Judgment has been in favour of the; Municipal "Council, together with costs of the proceedings which, on the direction of the Court, are to be: paid by the defendants in all Ave eases.
In the first two cases, the defendants were Chu Pah-hua (Proprietor of the Chu Soong Ying. Dong), residing at House 31, Lane 214," Chengtu Road, and." Sheng Ung-e. (Proprietor of the Van Ho Company) residing at 7 Vu Yuen Road, the land taxes due being $1,457.56 and $1,905.21 respectively. 'The pieces of land involved were: both in the Western "District and the amounts due represented lad fax from Jo to June 30, 1938, in the frst' case and from July 1, 1935, to June 30, 1938, in the' second case, Defendants did not appear [Court and were not represented, and Judgment for the Municipal Council, with costs, was given in both cases.
At another hearing, three eases were taken, defendants being Lit Zung-zuh, Vu Chia-sung and. Zeng Un-yee. "The first defendant, who was represented by counsel, was ordered to pay' $5,577.22 and interest fat 5 per cent. per annum, starting from the day suit was commenced and ending on the day when execu tion of the judgment is concluded, Vu Chia-sung. the second defendant. was ordered to pay $1,003.29, and Zeng Un-yeo, the third defendant, $298.15, interest to be paid over the same period of time and at the same rate, The three defendants were jalso\ ordered to pay costs proportunately.
Counsel for defendant Liu Zungzuh argued that his client was not responsible for the land tax as the and had been leased and, in his submission, tax was recoverable from the lessee.
The Court, in giving judgment for the Municipal Council in all three cases, ruled with reference to the argument submitted on behalf Liu Zung-2uh that by virtue Article 9 of the Land Regulations: ihe Council can assess the value of the Jand in the International 'Settio~ ment and levy tax thereon. Such tax' Is always paid. by the owner of the land. The argument of defendant was Insuflclent to dispute the Council's claim and his contentions could not be considered well-
'The Municipal Council was represented iw the sarlgus "easen'gy and: remanded. One' '32 Col pistol Rim. Bryan: Jes Pau Ravand "Sie Paoctang'" wile "atr confiscated
Text read from the printed page and cleaned; old type leaves the occasional error.