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Art. 5. Whenever the Director is unable to perform his duties the assistant highest in rank shall act in his place.
Art. 6,
Art. 7. The Director shall prepare a Budget of receipts and expenditure within two and a-half months from the beginning of each half of the fiscal year. The form of Budget he shall prepare shall be determined separately.
The fiscal year mentioned in the preceding paragraph shall be the same as that of the Company.
The Budget shall be accompanied by a statement of the scheme of business. The Budget shall go into effect after receiving the approval of the President of the Company.
Art. 8. The Director, for the purpose of making the expenditure indicated in the Budget, may, with the approval of the President, make loans for short periods.
Such loans shall be repaid with the receipts of the fiscal year during which they were made.
Art. 9. Disbursements for public purposes shall be suspended on the last day of each half of the fiscal year.
Immediately upon the suspension of disbursements the accounts shall be prepared, and, together with the inventory of property, shall be forwarded to the Company.
Art. 10. An abstract of the Budget and accounts of public expenses shall be published.
Art. 11. The Director, with the approval of the President, shall draw up rules regarding the business of his office, and such rules as may be necessary for the enforcement of the foregoing provisions.
Inclosure 13 in No. 1.
Taxes and Charges in the Leased Land of the South Manchurian Railway Company.
ARTICLE 1. Taxes in the leased land are classified as follows:---
1. House tax.
2. Miscellaneous tax.
Art. 2. The classes and rates of the taxes are to be fixed by the chief of the branch office of the Railway Company, and must be sanctioned by the President. In case they are to be increased or changed, this shall be done by the chief of the branch office in the same way.
Art. 3. The house tax is to be levied according to the condition of the persons residing in the Settlements.
Art. 4. The miscellaneous tax is levied on geishas, prostitutes, waitresses, dancers, female attendants in restaurants, jesters, carriages, jinrickshas, bicycles, carts, boats, music halls, amusement halls, theatres, and butchers.
If the chief of the branch office desires to levy the miscellaneous tax on any other occupations or things, he shall ask the permission of the President.
For the taxes on geishas, prostitutes, &c., their employers shall be held responsible.
Art. 5. Taxes will be levied on persons staying in one Settlement more than three months according to the number of days they have been there.
Art. 6. Taxes shall be levied for each half-year, and shall be collected four times, viz., on the 1st April, the 1st July, the 1st October, and the 1st January; and if any person shall establish his residence in the middle of the quarter, taxes shall be levied on him from the 1st of the month in which he arrives.
Monthly taxes shall be levied according to the condition of the tax-payer at the beginning of the month.
If any person shall become unexpectedly free from taxation, or shall transfer his residence to another place, the taxes already paid shall not be refunded.
Art. 7. If the chief of the branch office desires to fix any new rates of taxation, he must request the sanction of the President.
Art. 8. Officials shall have the right to enter houses or private offices and inspect books or other things whenever they think it necessary for purposes of taxation.
Art. 9. In cases where special circumstances exist the chief of the branch office may, with the sanction of the President, remit part or whole of the tax.
Art. 10. In the case of property or business held in joint ownership, the owners or partners shall be held jointly and severally responsible for the taxes and other charges.
Art. 11. Persons using or owning land or buildings in the railway Settlement, and not themselves residing within the Settlement, must have a manager or appoint some person who is qualified to deal with matters concerned with the payment of taxes, and who may be held responsible for anything that may happen, and said person shall be a resident of the Settlement.
Art. 12. Charges fixed by the chief of the branch office must be sanctioned by the President.
Art. 13. Persons neglecting to pay their taxes or charges on the date set by the official concerned shall be dealt with in accordance with the Regulations to be specially issued.
Art. 14. The chief may establish a public fund for the residents in the Settlement, such fund to be managed as the President may direct.
Art. 15. The chief of the branch office may, with the sanction of the President, make such Regulations as he may think necessary to enforce these Regulations.
Inclosure 14 in No. 1.
Regulations concerning Councils of the Branch Offices of the South Manchurian Railway.
ARTICLE 1. If necessary, the South Manchurian Railway Company may establish Councils in each Settlement, appointed by the Company from among the residents of the district, contributing to the public expense of the branch office. The above Council shall be appointed by the President.
one year.
Art. 2. The positions on the Council shall be honorary, and the term of service
The President may dismiss the Councils if necessary, A member of the Council appointed to fill a vacancy shall serve during the remainder of the term of office of his predecessor.
Art. 3. Should a member of Council move out of the district he shall lose his place on the Council.
Art. 4. The purpose of the meetings of Council is to answer such inquiries as the chief may consider necessary to present to it.
Art. 5. The chief shall make Regulations governing the meetings of the Council and other necessary rules for the enforcement of this order, subject to the approval of the President.
(No. 15.) Sir,
Inclosure 15 in No. 1.
Acting Consul-General Willis to Sir J. Jordan.
Mukden, February 17, 1908. IN connection with my immediately preceding despatch, I have the honour to inclose in translation extracts from the local Japanese press with reference to the reorganization of the Kwangtung Government.
The effect of this scheme is to bring the Japanese Consuls in Manchuria, as far as their duties connected with the administration of the railway Settlement are concerned, directly under the control of the Governor-General of Kwangtung.
I have, &c. (Signed)
R. WILLIS.
574
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Art. 5. Whenever the Director is unable to perform his duties the assistant highest in rank shall act in his place.
Art. 6,
Art. 7. The Director shall prepare a Budget of receipts and expenditure within two and a-half months from the beginning of each half of the fiscal year. The form of Budget he shall prepare shall be determined separately.
The fiscal year mentioned in the preceding paragraph shall be the same as that of the Company.
The Budget shall be accompanied by a statement of the scheme of business. The Budget shall go into effect after receiving the approval of the President of the Company.
Art. 8. The Director, for the purpose of making the expenditure indicated in the Budget, may, with the approval of the President, make loans for short periods.
Such loans shall be repaid with the receipts of the fiscal year during which they were made.
Art. 9. Disbursements for public purposes shall be suspended on the last day of each half of the fiscal year.
Immediately upon the suspension of disbursements the accounts shall be prepared, and, together with the inventory of property, shall be forwarded to the Company.
Art. 10. An abstract of the Budget and accounts of public expenses shall be published.
Art. 11. The Director, with the approval of the President, shall draw up rules regarding the business of his office, and such rules as may be necessary for the enforcement of the foregoing provisions.
Inclosure 13 in No. 1.
Taxes and Charges in the Leased Land of the South Manchurian Railway Company.
ARTICLE 1. Taxes in the leased land are classified as follows:---
1. House tax.
2. Miscellaneous tax.
Art. 2. The classes and rates of the taxes are to be fixed by the chief of the branch office of the Railway Company, and must be sanctioned by the President. In case they are to be increased or changed, this shall be done by the chief of the branch office in the same way.
Art. 3. The house tax is to be levied according to the condition of the persons residing in the Settlements.
Art. 4. The miscellaneous tax is levied on geishas, prostitutes, waitresses, dancers, female attendants in restaurants, jesters, carriages, jinrickshas, bicycles, carts, boats, music halls, amusement halls, theatres, and butchers.
If the chief of the branch office desires to levy the miscellaneous tax on any other occupations or things, he shall ask the permission of the President.
For the taxes on geishas, prostitutes, &c., their employers shall be held responsible.
Art. 5. Taxes will be levied on persons staying in one Settlement more than three months according to the number of days they have been there.
Art. 6. Taxes shall be levied for cach half-year, and shall be collected four times, viz., on the 1st April, the 1st July, the 1st October, and the 1st January; and if any person shall establish his residence in the middle of the quarter, taxes shall be levied on him from the 1st of the month in which he arrives.
Monthly taxes shall be levied according to the condition of the tax-payer at the Deginning of the month.
If any person shall become unexpectedly free from taxation, or shall transfer his residence to another place, the taxes already paid shall not be refunded.
Art. 7. If the chief of the branch office desires to fix any new rates of taxation, he must request the sanction of the President.
Art. 8. Officials shall have the right to enter houses or private offices and inspect books or other things whenever they think it necessary for purposes of taxation.
Art. 9. In cases where special circumstances exist the chief of the branch office may, with the sanction of the President, remit part or whole of the tax.
Art. 10. In the case of property or business held in joint ownership, the owners or partners shall be held jointly and severally responsible for the taxes and other charges.
Art. 11. Persons using or owning land or buildings in the railway Settlement, and not themselves residing within the Settlement, must have a manager or appoint some person who is qualified to deal with matters concerned with the payment of taxes, and who may be held responsible for anything that may happen, and said person shall be a resident of the Settlement.
Art. 12. Charges fixed by the chief of the branch office must be sanctioned by the President.
Art. 13. Persons neglecting to pay their taxes or charges on the date set by the official concerned shall be dealt with in accordance with the Regulations to be specially issued.
Art. 14. The chief may establish a public fund for the residents in the Settle- ment, such fund to be managed as the President may direct.
Art. 15. The chief of the branch office may, with the sanction of the President, make such Regulations as he may think necessary to enforce these Regulations.
Inclosure 14 in No. 1.
Regulations concerning Councils of the Branch Offices of the South Manchurian Railway.
ARTICLE 1. If necessary, the South Manchurian Railway Company may establish Councils in each Settlement, appointed by the Company from among the residents of the district, contributing to the public expense of the branch office. The above Council shall be appointed by the President.
one year.
Art. 2. The positions on the Council shall be honorary, and the term of service
The President may dismiss the Councils if necessary, A member of the Council appointed to fill a vacancy shall serve during the remainder of the term of office of his predecessor.
Art. 3. Should a member of Council move out of the district he shall lose his place on the Council.
Art. 4. The purpose of the meetings of Council is to answer such inquiries as the chief
may consider necessary to present to it.
Art. 5. The chief shall make Regulations governing the meetings of the Council and other necessary rules for the enforcement of this order, subject to the approval of the President.
(No. 15.) Sir,
Inclosure 15 in No. 1.
Acting Consul-General Willis to Sir J. Jordan.
Mukden, February 17, 1908. IN connection with my immediately preceding despatch, I have the honour to inclose in translation extracts from the local Japanese press with reference to the reorganization of the Kwangtung Government.
The effect of this scheme is to bring the Japanese Consuls in Manchuria, as far as their duties connected with the administration of the railway Settlement are concerned, directly under the control of the Governor-General of Kwangtung.
I have, &c. (Signed)
R. WILLIS.
574
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