13. Regulations concerning a hsien shall be drafted by the Provincial Government and submitted to the Executive Yüan for its approval through the Ministry of the Interior.

Any organizations which are not mentioned in the regulations should not be established.

14. Regulations governing the hsien administration shall be drafted by the Provincial Government and registered in the Ministry of the Interior.

C. THE Hsien PEOPLE'S COUNCIL (hsien ts'ang-chêng hui)

15. The Hsien People's Council is organized by the members of the Council who are elected from People's Representative Committee. Each hsiang elects one member. Representatives of public organizations may be recognized as members, but the number of such members should not comprise more than one-third of the whole Council.

16. The chairman of the Council should be elected from its members.

17. The bylaws and the duties of the Council shall be dealt with separately.

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.