This Document is the Property of His Britannic Majesty's Government, and should be
returned to the Foreign Office if not required for official use.]
From CHINA.
98
Telegram (en clair) from Sir M. Lampson (Wanking via Peking)
27th March 1931.
D.
R. 10.0 p.m. 28th March 1931.
No. 80. Tour.
Taxation.
"(A) British subjects shall be liable for the pay- inent of such nondiscriminatory Chinese taxation only as is actually paid by all Chinese citizens who are liable there- for and is authorised under the legally enacted and duly promulgated laws, ordiancos and regulations of the Central, Provincial and Municipal governments of China, (B) British subjects 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 British subjects shall be enforced against them by no other process than that of action in the competent modern Chinese courts of justice, (C) Municipal taxation shall be imposed upon British sub- jects only in accordance with duly authorised municipal regulations sanctioned by the Central or Provincial government of China. The proceeds of such municipal taxa- tion shall in general only be expended on relevant pur- poses within the municipal area. (D) No methods of as- sessing liability to taxation shall be employed except those prescribed by the duly promulgated laws, ordinances and regulations of China. In case 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. (E) Tax agree- ments entered into with British subjects in their several capacities merchants, firms, partnerships companies, will be duly observed.
Repeated to Peking No.139.
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