893.512/1107
The American Minister in China (Johnson) to the Chinese Minister for Foreign Affairs (C. T. Wang)13
Excellency: I have the honor to inform Your Excellency that the American Consul General at Canton reports that a military surtax is being collected at Hsiakwan, Wuchow, on lubricating oils, wax, candles and certain products other than kerosene and gasoline imported into the province of Kwangsi by the Standard Oil Company of New York.
On December 30, 1930, the American Consul General addressed an official communication to the Mayor of Wuchow14 and requested definite information regarding the legal authority under which the Hsiakwan Tax Bureau had been established and empowered to collect this military surtax; the kinds of goods subject to the tax; the rate of the tax and the procedure prescribed in passing the goods through the Tax Bureau. The Consul General has received no reply to his communication, but the tax continues to be collected. A copy of a receipt issued to the Standard Oil Company covering payment on one particular shipment is enclosed for Your Excellency’s information.14
Inasmuch as the tax appears to be an irregular levy and imposed in contravention of the decision of the National Government to abolish likin and similar miscellaneous taxes as from January 1, 1931, I have the honor to request that Your Excellency take appropriate action to cause the discontinuance of this tax.
I avail myself [etc.]