526
working may shew that some of the duties can be increased.
These, however, are matters of a few hundred dollare
perhaps a couple of thousand at most and will not go far
towards providing funds for development.
38.
W
It is impossible to look for further revenue
from the mainland territory outside Port Edward. The land-
tax is, I understand, not lower than in the neighbouring districts of Shantung and as a road-tex of equal amount is
also levied the villagers are paying more than those in
Chinese territory and an attempt to increase these taxes would certainly be strongly resented. The only other important item of revenue from these districte is that from Registration of Transfers of Land and an increase of
the present fees would probably result in putting a stop to
registration,
39.
I have done my best to discover any other
possible sources of revenue which have been left untouched and I can only make two suggestions, one of which is a trifling matter while the other raises questions of
considerable importance and difficulty.
40.
The first is a "Visitors' Tax", to be levied
on people who visit the Territory during the summer; I believe that there are precedents for such a tax, though I
am unable at the moment to quote them. It would be easy to collect, as it could be levied on landing, and it would be justifiable in view of the expenditure on the making of roads, the up-keep of golf-links, etc., of which visitore get the benefit. It would doubtless be unpopular among visitors but it would not reduce their numbers, unless it were unduly high. A charge of 5 a head would be reasonable enough and would bring in a revenue which would amount to perhaps 83,000 in present circumstances and would be consid- erably increased if the future of Weihaiwei were so assured es to make it worth while to provide additional accommodat-
ion for visitors.
41.
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