D Finances of a Hsien
18. Hsien revenue consists of the following items:
a. Part of the land tax.
b. Surtax on the land tax.
c. Thirty per cent of the stamp tax.
d. Taxes on land after improvement.
e. Part of the business taxes.
f. Income from public properties.
g. Income from public enterprises.
h. Other legal taxes.
19. Funds required for the execution of Provincial Government orders shall be provided from the National Treasury or the Provincial Treasury. Local collection of such funds is prohibited. Hsien which are financially self-sufficient may resort to their own treasuries to meet educational and administrative expenses. Hsien with scanty population and most of their area uncultivated may be subsidized by both the Provincial and National Treasuries.
20. Extra expenses for reconstruction shall be collected by a means of floating loans with the approval of the Hsien People’s Council and the Provincial Government.
21. The incomes and expenses of the hsien proper shall be the independent responsibility of the Hsien Government.
22. If the Hsien People’s Council has not been established, the budgets and financial statements shall be examined by the Hsien Council and then submitted to the Provincial Government by the Magistrate.
23. After the establishment of the Hsien People’s Council, the budgets and the financial statements shall be examined by this Council first and then be submitted to the Provincial Government. In case of emergency the Magistrate may submit such documents to the Provincial Government directly.