Great Eastern Hosiery Company to Commissioner of Public Works. Shanghai, December 5, 1935. Source: SMA (SMC), U1-14-3269 (1452). 

This morning we asked the De Luxe Neon Light Works to reimburse us the $1.50 which we paid to you on the 7th ultimo as licence fee for the erection and maintenance of a neon sign at our premises. To our surprise they flatly refused to make the reimbursement on the ground that they had themselves duly secured a licence for the erection and maintenance of the said sign. They even showed us the said licence which was issued on the 30th of July 1935 and bears the number 3574. The only difference in the two licences lies in that on our licence the number of the house is given as 475 Nanking Road. If you will kindly look into your records, you will find that No. 475 and Not. 391 refer to the same place, namely our premises, the Municipal Council having made the change to the former after the 30th of July, 1935. 

Such being the case, we do not think it is necessary for us to get a licence for a sign that is already properly covered by one also issued by your goodself. We trust, therefore, that you will be good enough to refund to us the $1.50 mentioned above.  

Commissioner of Public Works to Great Eastern Hosiery Company. "Neon Light Sign - 475 Nanking Road - Cad 384, Central". Shanghai, December 7, 1935. Source: SMA (SMC), U1-14-3269 (1453). 

In reply to your letter dated the 5th instant, I beg to inform you that no refund can be made for any permit which as been issued. 

Messrs. De Luxe Neon Light Works applied for a permit on the 30th July 1935 to erect a neon light sign at the above mentioned premises, and a permit was issued. A further application was received from your selves on the 7th November to erect a neon light sign on the same premises, and a permit was issued. 

I return herewith your Permit No. 5052.