274
Appendix No. VIB.
B.
Translation of a K'ai Mi ()
The Provincial Treasurer of Kwong-tung has received a despatch from the Viceroy and Governor regarding compliance with a memorial which, after having been considered by the Board of Revenue, has received Imperial sanction.
LC
That despatch states:-"We have received a communication from the Board of Revenue relative to a memorial dated 15th year Kin Lung, 1st moon, 22nd "day, from Fu MING. Treasurer, of Ho Nám, which was submitted through "the officer in charge of the Ho Nám division of the Board of Revenue and which was considered by the Board and reported on to the Emperor. The memorial proposes the attaching of an officially stamped document to all title deeds, referring "to the buying and selling of real estate, and the transmitting of such documents through the Prefects and Sub- Prefects to the Treasurer for examination and record. "In the same year, 12th moon, 12th day, the Board received Imperial sanction and "having made a copy of the memorial forwarded it to us in a despatch with forms "authorising us to carry out the necessary arrangements. To that despatch was "annexed an enclosure which stated that in future all officially stamped documents "attached to title deeds issued by the Provincial Treasurer to the people must be "classified and numbered; that the first half should as formerly contain the follow- ing particulars Name and surname of owner; amount of real estate; price; amount of taxes; that the second half should be stamped with the Treasurer's "seal at the space left blank so that, when taxes are paid, the price of the land and "the amount of the taxes may be filled in where the seal of the Treasurer has "been affixed; that the owners should examine the writing made in their presence where the first and second halves join before the two halves are separated; "that the first half should be handed to the owner to be kept that the second half "should be sent with the quarterly returns to the Treasurer for his inspection: "that the written characters in the column (where the seal has been affixed) being "in the same handwriting and divided evenly in two, any alteration in the figures "will be difficult; and that the form of stamped document attached to leases formerly used by Magistrates and Treasurers must be abolished in order to pre- "vent confusion. We (the Viceroy and Governor) having received this despatch "forward to you the necessary instructions and form."
66
CC
---
Having received the above despatch of the Viceroy and Governor, I, the Pro- vincial Treasurer, have caused it to be printed and distributed. Hereafter all owners of ordinary property or of land allotted to military settlers, when presenting their deeds at the time of paying taxes, must comply with the new regulations and for each officially stamped document attached to a deed, a charge, based on the purchase price of the land, of 3 fên for each tael (the charge of 3 fên for each tael is paid into general revenue) and 1 fên for each tael in aid of the State Examinations (ie., a totul charge of 4%) will be made.
The stamped document attached to the deed must be filled up, in accordance with the form, after the fees have been paid, and when the last column has been filled up, the two parts can be separated and the first part handed to the owner and the second part to the Treasurer.
If any one fails to apply for a properly stamped document, he will be dealt with as guilty of the offence of evading the payment of taxes.
This is an important despatch concerning this "K'ai Mi" or Form attached to Red Deeds.
The Landowner is CHEUNG IN T'ONG who bought the land in the 5th Tó, 4th T6, 8th Káp, from TANG KAI SHEK, the said land being situated near the village. of Ch'an Ka Wai in the Sub-district of T'ün Mun. The land pays the tax of the third class, the area being twenty-six maus.
The price of the land is thirty-six taels.
The ad valorem duty is
The charge in aid of State Examination is
This grant is made to the Landowner CHENG IN I T'ONG under the registered mark “Ló", No. 72.
16th year, Kwong Sü, 8th moon,
day