ment concerned delivered on January 15, last year, suggested that it would give an interpretation of the "Land Regulations" according to the Chinese authorities here who, he submitted, had interpreted various articles in the Land Regulations in an entirely different way from the Shanghai Municipal Council. Afr. Liu then declared: "The matter is therefore one for diplomatic channels, to be taken up by the diplomatic representatives regarding what should be done so that the Land. Regulations may be revised to empower the Counell(o levy taxes on unregistered land.
Mr. Liu explained that the judgment dismissed the case for four reasons: J, That the words "This Land" mentioned to in the Land Regulations (Article 9) subject to payment of land tax referred only to foreign consular title deeds, 2, That Mr, Justice Feetham's Report stressed two points (A), that unregistered land was not subject to payment of land fax, a "Rule of Laz which must be observed by the Shanghai Muni-ipal Couneit" and that in the opinion of the court Mr. Justice Feetham's: Report was not a matter of personal observation, but was a reiteration documentary facts, 3, That the Council had, not collected and tax "tang tan' land for. the past 100 years! and if it thought it was entitled to do s0 then the question would arise as to why thad been so generous to let a 100 years go by before collecting such tax, 4, 'That In the court's opinion the argument cannot be introduced that the fan-tan' owner should pay such tax because he was enjoying Municipal amenilies in equity or justice.
Mr. Liv in addressing the court briefly after the conclusion of the evidence of his witnesses offered numerous documents as evidence in-eluding the Land Regulations of the Council. "He submitted that under numerous articles of the Land Regulations the Council was not entitled to do other than to sue in the compet-~|ent to enforce collection of claims for taxes against residents of. thi International Settlement of Shanghai If there was any doubt regarding the construction of the articles of the Land Regulations concerning the powers conferred on the Council regarding the collection of land tax. then the matter should be referred to the diplomatic representatives the Treaty Powers and the competent Chinese authorities.
"Historical Survey"
Counsel then went on to submit ax evidence a report of Justice Feetham.
objecting to its admissibility as prove of anything Mr. Bryan observed that it was an excellent report, prepared by a very learned man but it was "A historical survey of the International Settlement and not evidence. have no objection however, to the egal "documents contained "in the report being used" Mr. Bryan added, Mr. Liu then proceeded to deal at some length with the report mentioned.
HM. Supreme Court After submitting that this Is a principle of law which must be recognized by all courts Mr. Liu continued "What Mtr. Bryan fs trying to do fs (o say things which you might consider slanderous upon the honour a court with whom this court SUN entertain friendly relations. ME, Bryan was not salisfled with ti judgment at the time, he had all Kinds of remedies against the court, He lost the case and had a ycudge paainst the Chinese court, Now he
Text read from the printed page and cleaned; old type leaves the occasional error.