42. The procedure of purchasing properties shall be dealt with separately.
43. The bylaws of the Hsiang Treasury Committee shall be dealt with separately.
44. The financial report prepared by the hsiang office shall be submitted to the Hsien Government. The expenses of the hsiang shall be included in the hsien's financial report after audit.
I. Pao AND Chia
45. Each pao is constituted of six to fifteen chia.
46. Public primary schools, cooperatives, and warehouses[6] shall be established within two or three pao where the population is dense. The Pao Chief shall be in charge of these institutions. Reserves of each pao shall be trained separately.
47. There shall be one Pao Chief (pao-chang) and one assistant Pao Chief (fu-pao-chang) in each pao. They are elected by the Pao People's Council. And they must be chosen from among persons with the following qualifications:
a. Those who have graduated from middle schools.
b. Persons who have worked more than one year in Government.
c. Those who have been specially trained.
d. Those who are active in social work.
Before the time of election, the Pao Chief may be recommended by the hsiang office to the Hsien Government for appointment.
48. The tenure of the Pao Chief shall be two years; he may be re-elected.