Nor were the foreigners forgotten. 'OMeiat representatives called on Teading foreigners and solicitously enquired what they were going to do. about It, What answers were expected are difficult to surmise, Since the groat majority of foreig-hers do not. have extraterritorial rights, the question affects them very tie, The status of the remainder rests on treaties and was specifically provided for in the declarations issued-at the time of the founding of this state. Foreigners have not endeavoured to evade the payment of local taxes and Mukaden have been met more then halfway by the "local authorities, Special forms have been provided for the "Contribution for Public Utilities." The money, thus beld the: vue a A
Land, immovable-property contract busines, jurietie person's buslhess crops, timber: mining. ming Fopitation, alcoholic drinks elgaretted commercial registration and patent Fetistation, Local tax regulations, the consolidated tax, administrative Inws "and ordinances relating Industrial property, weights and measures, measurements, mining, tmarkets, stockefarming, fluence nel monopoly are included in the preceeding category.
The rates to be levied upon Japan~ cso subjects are subject to previous Consultation between. the ombossador Sha the foreign minister. For busi-fess fax, household income tax and Rouse fax on individuals one-fourth the original rates aball_be imposed; trid on furistie person's business and all be one-third of the original rat The recommendations by the foreign consuls, at the tine when the tax was announced, was to the effect that their fellow nationals were not legally Mable for the payment such tax, but that it was only just that residents who used the paved streets and enjoyed the other municipal services, should contribute for the cast thereof The consuls did not specify the amount of such contribution but indicated that it might bbe a reasonable round sum not less than the assessed house tax would be.
Income Tax Assessments The matter of tax on personal comes has been discussed and hi been assessed on Russian emigrants, chiefly in the form of a small frac: tion of their profits as shown by the account books of their businesses. As a matier of fact a foreign company is probably the largest taxpayer In the country, for the cigarette tax amounted to about 7 per cout. of Manchoukuo's national income in the first budget.
The new, treaty has marked the "frst step towards the abolition of Japanese extraterritoriality and the transfer and adjustment of _administrative rights in the South Manchuria Railway. It consists of the main provisions, in six articles, a supplementary agreement of eight articles, ahd five "Agreed terms of Undersianding." The first article provides that Japanese subjects shall bbe free {o reside travel, trade and pursue their callings and' professions public or private, and shall also en-Joy all rights relating to land, within Manchoukuo, and shall not be accorded less favourable treatment than may be accorded to subjects of the Manchoukuo Government, Article IIT entrusts the application and execution of laws and ordinances which apply to Japanese subjects to their consular amicers, subject to their general consular regulations. The proceeds of fines, penalties and eonfieations are to go to the Manchoukuo Treasury.
Text read from the printed page and cleaned; old type leaves the occasional error.