Abstract
ON MARCH 24, 1925, the Canton government in South China notified all oil dealers in Kwangtung Province that beginning on April 1, a stamp tax of twenty cents would be levied on every five-gallon tin of kerosene. On the surface it seemed a simple matter. The Chinese Nationalist party (Kuomintang) which controlled the Canton government was desperate for funds. It had already levied taxes on flour, tobacco, wine, sugar, and sundry other commodities, including opium. It also collected taxes on slaughtered hogs, business establishments, gambling, coffins, and shipping.' Kerosene was an untaxed commodity which could bear a moderate assessment and turn a tidy sum for the government treasury. There was, however,
Published Version
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