Oct. 22, IDING that if the Land Regulations were free from ambiguity it would be unnecessary to consider extraneous matters, inelading the fact that the tax claimed by the Council had never been levied before, and that the Coun was empowered to tax unregistered fan-tan" land in the Settlement, the Court of Consuls yesterday delivered judgment in favour of the S.M.C. in the "fan-tan" case.
The action was instituted by four Chinese holders of ''fan-tan" land claiming damages against the Council for requesting the Power Company and Telephone Company to discontinue their supply of power and telephone service, for their failure to pay "fan-tan" land tax.
The action involved the right of the Council to levy a tax amounting to more than $1,000,000 on "fan-tan" land annually.
'The ease occupied ten afternoon segsiong commencing at. the begin= ming of the year, Most of the hear ings were Before Mr. E. A. Long. Secretary of the Consular Body, and the nal' Rearing wa etd on" May 12, before the full court com: of' Mr, A, H. George, Consul-central for Great Britain and president. the court; Mr_Frank P. Lockhart, US, "Consul-General, and. Mr: Horiuchi, Japanese Consul-General. he Municipal Advocate, Mr.
Bryan, Jur, appeared for the Coun-Giang Mr, & Praneis Liu for the Tsing-tang, Fang Venstuck and' Tse plaintiffs, Messrs: Fang Chis-ho, Hu Costs Shared written Judgment the court ordered each party to pay their own costs and to shave the "court. costs Equally between them, "In dismissing the plaintiffs claim' for damages byninst the Council the court in its Stdgment "found that they had in fact withheld payment of the Muni cipal 'Land Tax, that, the evidence find failed to" establish that. the Council had committed. any wrong ful act against them. 'The court hela that the "Council was empowered to Glscontinue' a. public service, electric Power, supplied to plointiits pre Inisos" for" non-payment. of taxes. The full text of the judgment. fol=
The plaintiffs claim, and are admitted to' be, the owners of cor {ain land in. the International Set-tiement of Shanghai, On the ground that this land unregistered" fan-tan land, they claim 'N(a) That they are not obliged to pay. Musieipal Land. Tax: "(b) That even if they are obliged pay. Municipal 'Land. Tax, the Council Is: not entitled request. the 'Shanghal_ Power' Company. to disconnect. the Supply "of electricity. andthe Shanjhat Telephone Company fo. disconnect telephones 10 houses owned by the plaintiffs on the said land for the pur ose of "enforcing the paynent of the said iond tax. reso claims: are based on the Land Regulations tthe Cowell joins Issue, on this pointvand also elles on. the. prom Elamation of Taotai Lan of the 24th February, 1885, and upon the resolutions of 'a meeting of foreign rate Ita ole? lsu on there ponto avers. The pinintins" representative
Int reply" that" Munielpat Land Fax rut forward by the Council, an has never In fact been Tevied oF pald unregistered tang tan land.
Text read from the printed page and cleaned; old type leaves the occasional error.