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"In the cases mentioned in the preceding paragraph, the Governor General of Chosen may issue necessary orders to or make necessary arrangements with the South Manchuria Railway Company for the carrying out of the undertakings intrusted to it or cause the officials to inspect the undertakings.

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Supplementary Rule. This Ordinance shall be effective from the date of its promul

gation."

Abolition of the Bureau of Railways in the Chosen Government General.

"(Imperial Ordinance No. 79, July 31, 1917).
"[Translation].

"The Organization of the Bureau of Railways in the Chosen Government General is hereby abolished.

Supplementary Rule. This Ordinance shall be effective from the date of its promul

gation."

The President of the South Manchuria Railway Company (Baron Shimpei Goto) published in Company Order No. 14, dated September 28, 1907, a notification of the adoption of the following regulations concerning councils of the branch offices of the South Manchuria Railway:

Regulations concerning Councils of the Branch Offices of the South Manchuria Railway.

"ARTICLE 1.-If necessary, the South Manchuria Railway Company may establish councils in each settlement, appointed by the Company from among the residents of the district contributing to the public expenses of the Branch Office. The above council shall be appointed by the President.

ARTICLE 2.-The positions on the council shall be honorary and the term of service shall be one year.

"The President may dismiss the councils if necessary.

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A member of the council appointed to fill a vacancy shall serve during the remainder of the term of his predecessor.

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ARTICLE 3.-Should a member of the council move out of the district, he shall lose his place on the council.

ARTICLE 4.-The purpose of the meetings of the council is to answer such inquiries as the Chief may consider it necessary to present to it.

"ARTICLE 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."

At the same time, a similar Company Order (No. 15) was issued in regard to Taxes and Charges in the leased land of the South Manchuria Railway Company;

Company Order concerning Taxes and Charges in the Leased Land of the South Manchuria Railway Company.

"ARTICLE 1.-Taxes in the Leased Land are classified as follows:

I. House Tax.

II. Miscellaneous Tax.

"ARTICLE 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.

ARTICLE 3.-The house tax is to be levied according to the condition of persons residing in the settlements.

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ARTICLE 4.-The miscellaneous tax is levied on Geisha, prostitutes, waitresses, dancers, female attendants in restaurants, jesters, carriages, jinrikishas, bicycles, carts, boats, music halls, amusement halls (pool rooms, shooting galleries, etc.), theaters and butchers. If the Chief of the Branch Office desires to levy the miscellaneous tax on any other occupations or things besides those above mentioned he shall ask the permission of the President. For the taxes on Geisha, prostitutes, waitresses, dancers, restaurant attendants and jesters their employers shall be held responible.

ARTICLE 5.-Taxes will be levied on persons staying in one settlement more than three months according to the number of days that they have been there.

"ARTICLE 6.-Taxes shall be levied for each half-year and shall be collected four times, viz., on April 1st. July 1st. October 1st and January 1st, and if any person shall establish his residence in the middle of a quarter taxes shall be levied on him proportionately from the first of the month in which he arrived. Monthly taxes shall be levied according to the condition of the tax payer at the beginning of the month.

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'Any person becoming liable to taxation before the middle of the month shall be required to pay the full amount for the month, and if after the middle of the month, half of the full amount shall be levied.

"Per diem taxes shall be levied according to the number of days. If any person shall become unexpectedly free from liability to taxation, or shall transfer his residence to another place, the taxes already paid shall not be refunded.

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ARTICLE 7.-If the Chief of the Branch Office desires to fix any new tax rates he must request the sanction of the President.

"ARTICLE 8.-Officials shall have the right to enter houses or private offices and inspect books or other things whenever they consider it necessary for the purpose of taxation.

ARTICLE 9.-In cases where special circumstances exist, the Chief of the Branch Office

may, with the sanction of the President, remit part or the whole of the tax.

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ARTICLE 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. "ARTICLE 11.-Persons using or owning land or buildings in the railway settlement and not residing themselves in 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.

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'ARTICLE 12.-Charges fixed by the Chief of the Branch Office must be sanctioned by the President, and in case the rates are to be decreased or changed the same procedure shall be followed.

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"ARTICLE 13.-Persons neglecting to pay their taxes or charges on the date set by the official concerned shall be dealt with in accordance with regulations to be specially issued. ARTICLE 14.—The Chief of the Branch Office may establish a public fund for the residents in the settlement. This public fund shall be established, managed and liquidated as the President may direct.

“ARTICLE 15.—The Chief of the Branch Office, may, with the sanction of the President, make such regulations as he thinks necessary to enforce these regulations."

As to the establishment of an office of the Chinese maritime customs at Dairen (Dalny); see the agreement of May 30, 1907 (No. 1907/6, post).

For translations of the Japanese ordinances, under date of July 31, 1906, relating to the organization of the government-general of the Leased Territory of Kwantung, see For. Rel., 1906, pp. 1051-9. The following are extracts from the translations there printed, with certain subsequent amendments:

Organization of the Government-General of Kwantung.

"Imperial Ordinance No. 196.

"ARTICLE 1.—In the Province of Kwantung there shall be established the GovernmentGeneral of Kwantung (Kwantung Totoku Fu).

"ARTICLE 2.-For the Government-General of Kwantung there shall be appointed a Governor-General of Kwantung (Kwantung Totoku).

"The Governor-General shall govern the Province of Kwantung, and shall take charge of the protection and supervision of the railway lines in South Manchuria.

"The Governor-General shall supervise the affairs of the South Manchuria Railway Joint Stock Company.

"ARTICLE 3.-The Governor-General shall be of the shin nin [appointed directly by the Emperor] rank and shall be a general or a lieutenant-general of the Imperial Army. "ARTICLE 4.-The Governor-General shall command the troops under his jurisdiction and shall have control of various political matters under the supervision of the Minister for Foreign Affairs.

"ARTICLE 5.-By virtue of a special commission the Governor-General shall take charge of the affairs to be negotiated with the Chinese provincial authorities.

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'ARTICLE 6.-The Governor-General shall be subject to the Minister of War with reference to matters of military administration and the personal affairs of the soldiers and of those connected with the Army; to the Chief of the General Staff with reference to plans of operation and mobilization; to the Superintendent of Education in the Army with reference to military education.

"ARTICLE 7.-The Governor-General may, by virtue of the authority invested in him ex officio or by special authorization, issue ordinances, including penal regulations for imprisonment not exceeding one year or fine not exceeding two hundred (200) yen.

"ARTICLE 8.-For the maintenance of the public welfare and order, the GovernorGeneral may, on special occasions requiring urgent measures, issue ordinances including penal regulations exceeding the limitations mentioned in the preceding Article.

"The ordinances mentioned in the preceding paragraph shall, immediately after their promulgation, be reported to the Emperor, through the Minister for Foreign Affairs, for the Imperial sanction.

"In case the said ordinances should not be sanctioned by the Emperor, the GovernorGeneral shall immediately give public notice that they are not valid thereafter.

"ARTICLE 9.-The Governor-General shall take charge of the defence of the territory within the limits of his jurisdiction.

"ARTICLE 10.-When the Governor-General deems it necessary for the maintenance of the welfare and order of the territory under his jurisdiction, or for the protection or supervision of the railway lines, he may employ military force.

"In the case mentioned in the preceding paragraph, the fact shall be immediately reported to the Minister for Foreign Affairs, the Minister of War and the Chief of the General Staff.

"ARTICLE 11.-When the Governor-General discovers that any order or measure of the Government offices under his jurisdiction is contrary to the prescribed regulations, or is injurious to the public interests, or has transgressed the authority vested in them, he may suspend the said order or measure, or annul it.

"ARTICLE 12.-The Governor-General shall control the officials under his jurisdiction. With reference to the promotion and dismissal of civil officials of the sonin [appointed by the Cabinet and reported to the Emperor] rank, he shall report to the Emperor, through the Minister for Foreign Affairs and the Prime Minister. With reference to the promotion or dismissal of civil officials of the hannin [appointed by heads of departments] rank and those lower, the Governor-General shall act entirely at his own discretion.

"ARTICLE 15.-[As amended by Imperial Ordinance No. 2, January 10, 1908]. A Governor-General's Secretariat shall be established in the Government-General of Kwantung, "In the Governor-General's Secretariat there shall be established a section of Private Secretaries, a Section of Documents and a Section of Foreign Affairs; and their respective functions shall be determined by the Governor-General.

"There shall be an Adjutant in the Governor-General's Secretariat to take charge of confidential matters.

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"The Adjutant shall be an army officer between the ranks of colonel and lieutenant. ARTICLE 16.-There shall be a Civil Administration Department and a Military Department in the Government-General at Kwantung.

"The regulations for the Military Department shall be determined separately. ARTICLE 17.-The Civil Administration Department shall take charge of all administrative affairs except those pertaining to military administration.

ARTICLE 18.—The following four bureaus and one office shall be established in the Civil Administration Department and their respective functions shall be determined by the Governor-General:

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"ARTICLE 20.-Branches of the Civil Administration Office and of the Prison Office shall be established in important places in order to divide the duties of the Civil Administration and Prison Offices. Their location, names and jurisdiction shall be determined by the Governor-General.

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ARTICLE 21.-[As amended by Imperial Ordinance No. 2, January 10, 1908.] The Government-General of Kwantung shall have the following personnel:

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"Consular officials stationed in South Manchuria may, in addition to their regular positions, be appointed as Secretaries (of the Government-General).

ARTICLE 22.-The Chief Civil Administrator shall assist the Governor-General and have control of the affairs of the Civil Administration Department.

"The Director of Foreign Affairs shall, as the Chief of the Section of Foreign Affairs in the Governor-General's Secretariat, take charge of Foreign Affairs under the instructions of the Governor-General.

"The Director of Police Affairs shall, as the Chief of the Section of Police Affairs in the Civil Administration Department, take charge of police affairs under the instructions of his superiors.

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“ARTICLE 24.-[As amended by Imperial Ordinance No. 2, January 10, 1908.] The secretaries shall be either the chiefs of the bureaus or members of the same, and shall take charge of matters under the instructions of their superiors.

"Those consular officials who hold additional positions as secretaries (of the Government-General) shall take charge of police affairs along the railway lines under the instructions of their superiors.

“Article 25.—The Chiefs of the Civil Administration Offices shall, under the direction and control of the Governor-General, enforce laws and ordinances, and control the administrative affairs within their respective districts.

"ARTICLE 26.-With reference to the administrative affairs within their respective districts, the Chiefs of the Civil Administration Offices may, by virtue of the authority vested in them ex officio or by special authorization, issue ordinances applying to the whole or a part of their districts, including penal regulations, imposing fines not exceeding ten (10) yen and detention.

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ARTICLE 27.-When military force is needed for maintaining tranquillity within their respective districts, the Chiefs of the Civil Administration Offices shall report the fact to the Governor-General. But for extraordinary emergencies they may immediately demand the dispatch of troops from the commanders of neighboring garrisons.

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"ARTICLE 31.-The Experts shall take charge of technical arts under the instructions of their superiors. [Articles 32-43 omitted.]

"Supplementary Article.-This Ordinance shall take effect on September 1, 1906."

Organization of the Post and Telegraph Office of the Government-General of Kwantung.

Imperial Ordinance No. 197.

"ARTICLE 1.-The Post and Telegraph Office of the Government-General of Kwantung shall belong to the Civil Administration Department of the Government of Kwantung, and shall take charge of affairs relating to posts, telegraphs, and telephones.

"ARTICLE 2-The Post and Telegraph Office shall have the following personnel: "Chief

"Secretaries of Communications, sonın rank.

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"ARTICLE 3.-The Chief of the Post and Telegraph Office shall be a Secretary, and he shall control the affairs of the office under the instructions of his superiors.

"ARTICLE 9.-Branches of the Post and Telegraph Office shall be established in important places in order to take charge of a portion of the affairs of the Post and Telegraph Office.

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The location, names, and jurisdiction of the branch offices shall be determined by the Governor-General of Kwantung.

"ARTICLE 10.-The Chiefs of the branch offices shall be officials of higher rank (kotokan) or of hannin rank. [Kotokan includes both chokunin and sonin officials, but in this case those of sonin rank only are meant.]

"Supplementary Article.-This Ordinance shall take effect on September 1, 1906."

Regulations relating to the Military Department of the Government-General of Kwantung.

"Imperial Ordinance No. 204.

"ARTICLE 1.—The Military Department of the Government-General of Kwantung shall take charge of all military affairs within the jurisdiction of the Governor-General of Kwantung.

"ARTICLE 2.-The Military Department of the Government-General of Kwantung shall be composed of the following sections:

Section of Staff,

"Section of Adjutants,

"Section of Judges,

These two sections constitute the ‘Bakuryo,

"Section of Administration,

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"Section of Veterinary Surgeons.

"ARTICLE 3.-The Chief of Staff shall assist the Governor-General of Kwantung, participate in important military affairs, supervise the promulgation and enforcement of orders, and take charge of the supervision of all affairs in the Military Department of the Government-General of Kwantung.

ARTICLE 4.-The officers and those ranking as such in the Sections of Staffs and Adjutants (Bakuryo) shall, under the direction of the Chief of Staff, take charge of the affairs assigned to them.

ARTICLE 5.-The Chief Judge shall be subject to the Governor-General of Kwantung and shall take charge of judicial affairs in the army.

"ARTICLE 6.-The Chief of the Section of Administration shall be subject to the Governor-General of Kwantung and shall supervise the finances and administration of the various detachments stationed in the Province of Kwantung. He shall control matters relating to constructions on land for the army (except national defences and railway), as well as the personal affairs and education of the officers and those under them in the Section of Administration. He shall take special charge of the barracks and other new temporary work. However, with reference to the supervision of the financial affairs and the plans of constructions on land, he shall be directly subject to the Minister of War. With reference to the personal affairs and education of the officers and those under them in the Section of Administration, he shall be subject to the Chief of the Bureau of Administration in the Department of War.

"The Chief of the Section of Administration shall control the finances and administration of the detachments not governed by the Section of Administration in the respective army divisions; but according to the location of the detachments stationed in the Province, these matters may be referred to the Section of Administration in the army divisions.

"ARTICLE 7.-The Chief of the Section of Army Surgeons shall be subject to the Governor-General of Kwantung and shall supervise the sanitary affairs of the detachments stationed in the Province. He shall also control the personal affairs and education of the officers and those under them in the Section of Sanitation, as well as matters relating to sanitary materials. However, he shall also be subject to the Chief of the Bureau of Medical Affairs in the Department of War.

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ARTICLE 8.-The Chief of the Section of Veterinary Surgeons shall be subject to the Governor-General of Kwantung and shall supervise sanitary affairs relating to military horses. He shall control the personal affairs and education of the officers and those under them in the Section of Veterinary Surgeons, as well as matters relating to veterinary surgeons' materials and farriery. However, he shall also be subject to the Chief of the Bureau of Military Affairs in the Department of War.

"ARTICLE 9.-Matters to be reported to the Governor-General by the various Chiefs of Sections shall first be submitted to the Chief of Staff for approval.

"ARTICLE 10.-The members of the Sections of Judges, Administration, Army Surgeons and Veterinary Surgeons, shall engage in the work assigned to them under the instructions of their respective chiefs.

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'ARTICLE 11.-The non-commissioned officers and civil officials of the hannin rank shall engage in their work under the instructions of their superiors.

"Supplementary Article.-This Ordinance shall take effect September 1, 1906."

Imperial Ordinance No. 5, of January 10, 1908, provided that "The Police Officials of the Government-General of Kwantung may, in addition to their regular positions, be appointed as Police Officials attached to the Imperial Consulates in South Manchuria."

The following Japanese ordinances of July 31, 1917, also concern the organization of the Government-General of the leased territory:

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