With all the good wilt in the world ud recognizing the wisdom of fnd-Ing means of broadening the basis of taxation, it is dificult to imagine how the Central Government. pro-oses to start collecting income tax on September Ton anything but the most limited—and therefore. possibly. Inequitable—seale. Before a tax of that Kind can be collected it is necessary to establish organization and. machinery which, it seems, is almost "entirely licking' and Which would take considerable time to bring Into ex! having regard to the enormous territory to be covered and. the thousands of districts to be brought within "the scope of the collecting agency. According to the China Year Book there are 1043 his lens in the 28 provinces of Chins Even allowing for' those provinces which are not under the control of the Central Government, the figures fare significant. The principle Jevying income tax is no doubt admirable but it requires to be applied with due attention to actualities. The rst step is set up the district collection organization.
Text read from the printed page and cleaned; old type leaves the occasional error.