77

which is a fair average of the Eighteen provinces and Manchuria, while, for so large a province seventh

in order is a modest position.

(N.B. I take the figures shown on page

541, China Year Book for 1926, these

being approximately those laid before

the Tariff Commission. But the 63 + 7

70 million dollars per annum stated

cover many inland taxes that are not proper Likin, this is probably represented by the 39 million dollars shown on page

514 of same Year Book. Kwangtung stands

in this list in the same relative position,

namely seventh here also.

It is to be feared that abolition will not carry

far into the North and West of China for many a day

after the

the 1st August ! If there is not first a carefully built up system of compensation to the provinces concerned and to a personnel engaged in its collection that will not readily submit to further centralization elsewhere of all

revenues, the abolition of likin will never see fulfilment. There is only too much ground for fearing that, as usual, new taxes announced to take its place will but pass into the maw of Military

Requirements.

Could, then, a positive answer be

given to the above two questions or even to

-

either

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