125.8571/9–1949: Telegram
The Consul at Shanghai (McConaughy) to the Secretary of State
[Received September 19—5:15 a. m.]
3922. Measures collection house tax July, August, September promulgated September 15, résumé follows:
Payment for leased houses to be paid by lease or occupant. Payment to be made by leasee even though no rentals collected. Persons moving into house responsible for unpaid taxes. Tax on vacant houses double. Caretaker responsible for payment.
Exemptions: Destroyed [houses?]. Occupied by Government (Communist Government) organs for official uses. Public schools. Private schools, government approved philanthropic not including churches having business income may apply for reduction of tax as may factories making necessities if closed due to blockade. Private houses occupied by army.
Owner or occupant may apply for investigation in case disagreement assessment. In case tax evasion the party concerned shall be required make payment double stipulated tax in addition same required to make “special payment for the delay”. Tax to be paid within 10 days receipt notice with 1 percent fine per day’s delay. Taxpayers failing pay after receipt overdue notice shall have case referred “to bureau of public safety for action by latter”. ConGen has received no tax notices for period in question.