CHINA'S PERMANENT CONSTITUTION
423
Art. 24. Regarding the following matters, the Nation shall enact legislation which shall be enforced or carried out by the nation or by the local authorities, as the case may require:
(1) Agriculture, Industry, Mining and Forestry.
(2) Educational System.
(3) Banking and Stock Exchange systems.
(4) Aviation and Marine Fishery.
(5) Conservancy works and waterways concerning two or more provinces. (6) General regulations governing municipal systems.
(7) Requisitions for public use.
(8) National census and statistics.
(9) Colonization and reclamation.
(10) Police system.
(11) Public sanitation.
(12) Pensions and the administration of unemployment.
(13) Preservation of ancient books, ancient articles or places having
historical value or having cultural importance.
Regarding the above items the provinces may make independent laws not in contravention of the laws of the Nation.
Regarding (1), (4), (10), (11), (12) and (13) of the above items, pending legisla- tion by the Nation the Provinces may enact their own legislation.
Art. 25.-Regarding the following matters the Provinces shall enact legislation to be enforced by the provinces or their hsiens as the case may require:
(1) Provincial education, industry and communications.
(2) Management and disposal of provincial properties,
(3) Provincial municipal affairs.
(4) Provincial conservancy and public works.
(5) Land tax, title-deed duty and other provincial taxes. (6) Provincial debts.
(7) Provincial banks.
(8) Provincial police and affairs relating to public safety. (9) Provincial social and public welfare work.
(10) Local self-government.
(11) Other matters as stipulated by the National laws.
When any of the above items concerns two or more provinces it may be, except when otherwise stipulated by law, undertaken by them jointly; and in case funds are found to be insufficient it may be subsidized by the National Treasury after approval by Parliament.
Art. 26.- -Any matter not mentioned in Articles 23, 24 and 25 having con- nection with the Nation is a matter of national concern; and any matter having connection with the Provinces is a provincial concern. When any dispute regarding this point arises it shall be judged and settled by the Supreme Court of Justice.
Art. 27.-In order to avoid any possible harm or as necessitated by the preservation of public interests, as mentioned below, the Nation may by enactment of law place restrictions on the kind, and ways of collection, of provincial taxes:
(1) Taxes detrimental to the National revenues or trade.
(2) Double taxes.
(3) Excessive duties imposed on public roads or other means of communica-
tion to the detriment of communications.
(4) Taxes imposed on imported articles by the provinces or between
different localities for the protection of local production.
(5) Transit dues imposed on articles within the provinces or between
different localities.