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examine the proposals for the taxation of british subjosta in China which was doomed impressionhis by the Treasury in 1919 (uso Foreign DI£ies drapstok 20, XT (7 $317, 1927) of March 13th 1919).

The British trading community in Chian kere frau šim te time expressed the view theý še services which they render to the Empire by propagating British trade and influence in remote amt often unhealthy plasen untitle then to the protoution of the armed forces of the drown without imposing upon them any serrosponding duty to contribute to the Inperină. Kusho quer. On the other hand they showed rou či ne sa to muhuis to taxation in 1927, ami oven though the move prosperity experienced during the yours 1914 to 1918 has revoded and the petristie enthusiasm amused by the Great var lus avaporated, they would, I think, find it diffimul$ to justify Lmonaity from taxation at a time when the financiai burden of the var still resta heavily upon taxpayers ka Great Brita in.

fellowing resume the prosedure should kowover de by way of taxation and set of zaton loviod in British Canssssions – First, it is a far less invidious task for a maleipel Donne il to nequiones er so-aparuta da the legal administration of an lot paused by tha Imperim】 Parliament, than to impom an additional emerge upon their ratopajara at their own discretion; secondly, may af

tapapers in British Jounessione are not iritish sub joots: thirdly, the incidases of a rota sa British subjects would de losa oquitable than that of graduated inad Or

registration tax.

Fourthly, the decision of Xin in josky's

Government

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