27
10
2. Any subject of His Majesty arrested or otherwise detained shall be permitted to communicate immediately with the nearest British consular officer, and he is to be afforded all possible facilities to that end. British consular officers or their representatives shall be permitted to visit at all reasonable times any subject of His Majesty under detention.
3. Subjects of His Majesty under detention or sentence of imprisonment will only be detained or imprisoned in modern detention houses or modern prisons or in other premises suitable for their detention or imprisonment.
4. Subjects of His Majesty serving sentences of imprisonment may be visited by British consular officers or their representatives at all reasonable times.
5. If any subject of His Majesty charged with any offence, the maximum penalty for which does not exceed imprisonment for six months, makes application before sentence is given for the imposition of a fine instead of imprisonment, the Chinese court will grant such application. In any such case the fine imposed will not exceed a maximum of one thousand yuan (dollars). Similarly, if any subject of His Majesty charged with any offence punishable under the Chinese criminal code by imprisonment not exceeding one year, or fine, makes application before sentence is given for the imposition of a fine instead of imprisonment, the Chinese court will grant such application. In any such case the fine imposed will not exceed a maximum of three thousand yuan (dollars).
6. Except in the case of crimes punishable by death or imprisonment for life, immediate release on bail will, on application, be granted to any subject of His Majesty arrested or detained, unless the court has good reason to believe that the accused may flee from justice after release. The amount of bail will be reasonably proportionate to the offence alleged. Such facilities for release on bail will be granted to appellants until the sentence of the final appellate court is given.
7. Subjects of His Majesty shall not be subject to imprisonment for debt. If, however, it is shown that a debtor is taking action which will render execution on his goods in China impossible, or if execution cannot be safeguarded by any other means, he may be detained in the manner provided for such cases by Chinese law, in which case the provisions of paragraphs 2 and 3 of this article will apply.
8 Except in such cases as must under the relevant Chinese law be heard in camerâ, all hearings of cases involving subjects of His Majesty will be open to the public, and all persons interested in the hearings may be present as spectators.
ARTICLE 6.
1. Subjects of His Majesty shall be liable for the payment of such non- discriminatory Chinese taxation only as is actually paid by all Chinese citizens who are liable therefor and is authorised under the legally enacted and duly promulgated laws, ordinances and regulations of the central, provincial and municipal Governments of China.
2. Subjects of His Majesty shall be protected against all taxation without legal sanction and against irregular or discriminatory methods of assessing or levying taxation; and such legal taxation as is properly payable by subjects of His Majesty shall be enforced against them by no other process than that of action in the competent modern Chinese courts of justice.
3. Municipal taxation shall be imposed upon subjects of His Majesty only in accordance with duly authorised municipal regulations sanctioned by the central or provincial Governments of China. The proceeds of such municipal taxation shall in general only be expended on relevant purposes within the municipal area in question.
4. No methods of assessing liability to taxation shall be employed except those prescribed by the duly promulgated laws, ordinances and regulations of China. In cases of disputed assessments, the party concerned shall be entitled to have the amount of his liability determined by the competent modern court of justice in accordance with Chinese law.