'A combination business and income tax which was to have been in force throughout the province has fallen {far short of expectations, Throughout the ages the Chinese merchants have never had to divide their profits with the Government, and purposely the majority have been understating their capitalization and their income. Only in seven Kwangtung cities has it been found practicable to enforce the Business Tax Law, although the Administration had fully intended collecting it im even the smallest market places in the backwoods regions ere this. For one thing, of course, the merchants have been asked for the first time in history to ive up part of their takings when their business is suffering from the world-wide depression. Besides it is of part of their net income that they must forego: it is a percentage of what they take in regardless of their expenses that Is demanded of them. Tt would seem as if there must be many readjustments in the tax schedule so that all classes of merchants will receive equal treatment Defore the Business Tax Law will be really workable. Perhaps as time foes on and the merchants become ore used to this modern device for furnishing the Government with an adequate income this law will become Tess unpopular, And perhaps only then will the authorities be able to afford to do away with more of the petty imposts and excises which act ually are more burdensome than the Income Tax Law would be had its schedules been more wisely drawn rupt and inemMcient and, due in large measure to this fact until the regular army was called upon, banditry could not be effectively stamped out, Having got rid of most of the criminal bands, the Government set about reorganize ing the local peace forces, replacing the mantuan by a constabulary' under the direct "control of the Commi sioner of Public Safety in Canton. When it has been thoroughly trained, the military will be withdrawn to a large extent from the rural regions.
It had always been argued that, a judicial administrator need, like necessity, know no law. Finally the rulers saw their error, and at the head of both the District Court and the Appellate Court were placed men deeply versed in. the science jurisprudence. Judge' Chan and Judge Tse had hardly taken their oaths of office before the axe began to swing and the ofMfeial heads of the less worthy judges were lopped off, Several others were put on trial for bribery, and to-day one rarely hears even @ hint of corruption in the Courts. "Better court-houses have been built, and the rule was establish-requiting alli new judges, prow curators and court-clerks to pass examination as to their qualifcatio before their appointment to office, All incumbent officers of county and municipal governments have also hi to pass examinations, and to enter a special school if they did not past with good grades.
It Is down in the Plan that opium smoking and gambling should be prohibited in 1935. However, ways and means must be invented " for adding to the public income before the tax on these two necessary evils can be dispensed with,
Text read from the printed page and cleaned; old type leaves the occasional error.