The various grades of government shall not collect any dues on goods in transit within the country, with the exception of tolls levied for the purpose of improving the waterways and roads, on vessels and vehicles making use of them.
The right to impose taxes and levies on goods belongs to the Central Government and shall not be exercised except in accordance with law.
Chapter VII. Education
Article 131. The educational aim of the Republic of China shall be to develop a national spirit, to cultivate a national morality, to train the people for self-government and to increase their ability to earn a livelihood, and thereby to build up a sound and healthy body of citizens.
Article 132. Every citizen of the Republic of China shall have an equal opportunity to receive education.
Article 133. All public and private educational institutions in the country shall be subject to State supervision and amenable to the duty of carrying out the educational policies formulated by the State.
Article 134. Children between six and twelve years of age are of school age and shall receive elementary education free of tuition. Detailed provisions shall be provided by law.
Article 135. All persons over school age who have not received an elementary education shall receive supplementary education free of tuition. Detailed provisions shall be provided by law.
Article 136. In establishing universities and technical schools, the State shall give special consideration to the needs of the respective localities so as to afford the people thereof an equal opportunity to receive higher education, thereby hastening a balanced national cultural development.
Article 137. Educational appropriations shall constitute no less than fifteen per cent of the total amount of the budget of the Central Government and no less than thirty per cent of the total amount of the provincial, district and municipal budgets respectively. Educational endowment funds independently set aside in accordance with law shall be safeguarded.