Page:Japan by the Japanese (1904).djvu/640
In the General Administration of Formosa, the Governor-General is the highest official. He is under the control of the Minister of State for Home Affairs. He is, however, subject to the Ministers of State for the Army and the Navy in matters relating to military and naval administration, and questions dealing with military and naval persons. In as far as concerns Formosa, the Governor-General carries out the work of the Ministers of State in Japan. Assisting the Governor-General in the administration are the Chief Councillors, the Head of the Police, the heads of bureaux, secretaries, and councillors, etc. There exists also a deliberative body in the Council, mentioned above.
Formosa is divided into twenty administrative divisions, or cho, in each of which there is a chocho, or officer in charge, who acts as local Governor. The cho is on the one hand an administrative division, and on the other a public judicial entity, able to levy taxes, as was the case in Japan in the Fu and Ken before the promulgation of the law of the organization of Fu and Ken in 1890. By an ordinance having the power of law promulgated in 1898, the regulations relating to local revenue in Formosa are laid down. This law gives to the local Governor the right to levy local taxes. He is authorized to impose and collect any or all of the following taxes:
- Additional percentages on the land-tax.
- House-tax.
- Business-tax.
- Miscellaneous taxes.
Money derived from such sources is to be expended in the local organization of police, public works, hygienic measures, education, etc. These revenues and expenditures come under the head of those of local communities in Formosa, for which the consent of the Imperial Diet is not necessary, in accordance with the provision contained in Article 64 of the Constitution.
The principal special local offices in Formosa are the Customs House, Harbour Quarantine Office, Post and Telegraph Office, etc. There are also such public offices as the Salt, Camphor, and Sugar Offices, which respectively administer their own affairs. There exists no special Tax Collection Bureau, as in Japan, the collection of taxes being entrusted to the local Governors. This also applies to the forest administration. The provisions relating to officials in Formosa are very similar to those in force in Japan, although there are a few minor differences in connection with their appointment. Imperial ordinances specially provide for additional salaries, varying with the number of years of service in Formosa. There are similar special arrangements with regard to pensions.