Japan by the Japanese/Appendix K
K.—The Organization of the Revenue Administration Bureau
Article I.—The Revenue Administration Bureau shall, under the supervision of the Minister of State for Finance, transact all affairs relating to the internal revenue.
Article II.—Relates to the names, locations, and districts of each Revenue Administration Bureau as specified in a list annexed.
Article III.—Revenue officers shall be established at important places in the district of each Revenue Administration Bureau. The locations and jurisdictions of revenue officers shall be especially determined by Imperial ordinance.
Article IV.—The following officials shall be appointed in each Revenue Administration Bureau:—
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Article V.—The Director of the Bureau shall be of Sonin rank, and shall, under the directions of the Minister of State for Finance, execute the laws and ordinances pertaining to the internal revenue, and supervise all the affairs under his jurisdiction.
Article VI.—The Director of the Bureau shall superintend all his subordinate officers, and submit to the Minister of State for Finance the appointment and dismissal of such officers.
Article VII.—The chief tax-collector shall be of Sonin rank, and shall either supervise the affairs of internal revenue in the sections of the Bureau and the subordinate offices, under the instructions of the Director, or act as the chief of a revenue office specified by the Minister of State for Finance. The total number of chief tax-collectors shall be limited to 100 throughout all bureaus and offices.
Article VIII.—The clerks and the appraisers shall be of Hannin rank. Throughout all bureaus and offices there shall be 5,819 clerks and 375 appraisers. They shall be assigned either Revenue Administration Bureaus or Revenue Offices. Under the directions of chief officers, clerks shall transact general business and have charge of the accounts; and appraisers shall transact appraisement of shurui and other business relating to physical and chemical arts.
Article IX.—There shall be a chief at each revenue office, who shall be appointed either from among chief tax-collectors or clerks.
The chief of a revenue office shall, under the instructions of the Director of the Revenue Administration Bureau, transact all the affairs under its jurisdiction, and superintend all the subordinate officers in his office.