"You will find," he continued, "that Mr. Bryan has contended vigorously that the construction of the taxing, powers of the Council should be con strued literally and always in favour: of the taxing authority. IT believ. that in this case my friend is a little contused, The S.NEC. is unique in its Situation and has @ history to which we find no parallel in other countries Therefore, all the, legal authorities Dropounded by British or Amertean courts cannot be applied to it and to the International Settlement.
"We have a Settlement which is} Uterally governed by foreigners ratepayers' meetings and, according! to experts on International law, this must be construed as a servitude and as such the taxing powers must be construed strictly against the power admitted to exercise the power of taxation, Therefore, the theory of Iteral construction must be reversed and made to read that this power must be construed against the S.M.C. because the Counclt here is not an ordinary municipal corporation the same a8 in a foreign country or even in China. It is a corporation witch fs entirely different and at the same time is itself a servitude, We have to require the SMC. to show explicity that there is on express authority for them to tax other people or certain sections of the people or lass of the people and if they should fall to do so and attempt to- establish their power by implication, their case must fall"
Tore. there Is no ure tall eng piacea in the same category. There-equality as applicable to them"
the course' of a lengthy Legal argument Mtr. Bryan said inter alto:
"The plaintiffs argue that puerile to contend that the Council {did not collect the Land Tex from owners of Fangtan land because it did not possess the details concerning the area and owners of the land. 'The defendant offered in evidence tndistable documents, consisting of the Land "Assessment Book of 1669, the Minutes of 1872, and the letter published inthe 'Munleial Gzzzte and signed by. the Secretary. more, Messrs, Middleton' and Jones gave' clear, "definite, "and specific Evidence. It the plaintiffs hed wished {0 dispute such evidence, they should have called witnesses to disprove it.
Text read from the printed page and cleaned; old type leaves the occasional error.