Acting Secretary to Commissioner of Public Works - "Taxation of Street Advertising". Shanghai, May 23, 1928. SMA (SMC), U1-14-3267 (1088).

With a view to the extented taxation of street advertising, I shall be obliged if you will kindly report as to the practicability of incorporating in the permit to erect any hoarding, gantry, scaffold or other structure upon or over any public highway or any land belonging to the Council, a clause prohibiting the affixing upon such payment and on such conditions as the Council may require.  

Report from Acting Secretary to Commissioner of Public Works - "Taxation of Street Advertising - Your S/O of 23rd May, Reference 1641". Shanghai, June 9, 1928. Source: SMA (SMC), U1-14-3267 (1089-1090). 

The present practice is to prohibit advertising on hoardings, gantries and scaffolds, round buildings in course of erection, where such hoardings, etc. project upon or over the public highway, and little difficulty is found in carrying out this rule. Small boards advertising the names of the architects, contractors, and sub-contractors have been exempted.

In other cases, i.e. where the hoardings and scaffolds do not project over or upon the public highway, advertisements are allowed to a height of approximately 12'6" above road level, but in accordance with the decision of the Council in 1914, they are not rated. I see no real reason why advertisements should not be allowed on building hoardings which project over the public highway, provided that is is possible to ensure payment for the same. It would be necessary to formulate certain conditions dealing with limitation of height and projection, responsibility for proper maintenance, payment of such rates as may be imposed by the Council, etc. and also the right of the Council to order removal of or to remove such advertisements in case of non compliance with such conditions.

If it is decided to allow advertisement boards on projecting hoardings, I would suggest that similar boards round building (p.2/2) sites, not projecting on or over the public highway be similary rated.

In this case it would be advisable to incorporate in every building permit a clause prohibiting the affixing of any advertisement to a building hoarding without a permit first obtained, and an undertaking to comply with such conditions and to pay such rates as may from time to time be imposed by the Council.

I shall be pleased to have a list of suggested conditions drawn up for consideration if and when required. 

Acting Secretary to Commissioner of Public Works - "Taxation of Street Advertising". Shanghai, June 25, 1928. Source: SMA (SMC), U1-14-3267 (1091).

With reference to your report of June 9, members are in favour of attempting the taxation of street advertising in connexion with all structures round building, whether projecting over Municipal property of not, and accordingly, you are requested to draft a list of suggested conditions, as proposed in the final paragraph of your report. 

Commissioner of Revenue to Commisisoner of Public Works. Shanghai, August 8, 1928. Source: SMA (SMC), U1-14-3267 (1093).

In order to facilitate the collection of Special Advertisement Rate, I shall be glad if you will refer all applications for permits to erect hoardings for advertising purposes to this office. 

Commissioner of Public Works to Acting Secretary - "Taxation of Street Advertising - Reference 1641". Shanghai, August 25, 1928. Source: SMA (SMC), U1-14-3267 (1095).

With reference to your S/O of 25th June (1928) I forward herewith a list of suggested conditions in connection with the proposed taxation of advertisement sutrctures round building sites.

I have not dealt with the question of actual rates to be charged, but should it be decided to put the proposed into operation, I will go into the matter with the Commissioner of Revenue.  

Commissioner of Public Works to Secretary. "Advertisement Hoardings & Boards round Building Sites Regulations." Shanghai, August 25, 1928. Source: SMA (SMC), U1-14-3267 (1096-1097).

Advertisement Hoardings & Boards round Building Sites Regulations

(1) No person shall erect any advertisement hoarding, board, fence or structure of any kind to be used for advertising purposes in front of, or round a building site, without a permit first obtained from the Municipal Council. All applications shall be made upon forms specially provided for the purpose which may be obtained at the office of Public Works Department free of charge and shall be accompanied by a written undertaking to pay such annual fees in addition to the fee for the permit as may be duly authorized from time to time; provided however, that the Council reserves the right to refuse any application for a permit for any advertisement hoarding or board which will project over a public way, in any location in which for any reason whatsoever it may deem advisable that advertising be not permitted.

(2) Every person shall at the time of making application for a permit, submit such plans and specifications, showing the locations, dimensions, materials, details of construction, and method of securing the proposed advertisement hoardings or boards as the Commissioner of Public Works may require

(3) All applications shall be endorsed as approved by the person or persons in whose name the building permit is issued, in front of or round the site of which building applications are made to erect advertisement hoardings or boards.

(4) Every advertisement hoarding or sign shall have painted thereon or affixed thereto the name of the applicant for the permit, together with the date of such permit, which shall be in such positions and of such size as (can be easily seen and read at all times) affixed by the Commissioner

(5) No advertisement hoarding or board shall be at any point more than 20 feet above the ground, and the lowest part of all such hoardings or boards shall be at least 18 inches above the level of the ground. 

(6) No advertisement hoarding or board shall at any point project over the public way to a greater distance than the projections allowed by No. 3 of the Building Rules applicable to fencing, hoardings, scaffoldings, etc., provided that cornices to hoardings, if at a height of not less than 10 feet above the ground, may project not more than 6 inches beyond these distances.

(7) Should any advertisement hoarding or board be or become insecure, or in danger of falling, or otherwise unsafe, the applicant for the erection of such hoarding shall upon notice of the Commissioner of Public Works forth with secure the same in an approved manner, and should such hoarding or board not be secured to the satisfaction of the Commissioner of Public Works within the time specified in such notice, he may cause such portion or portions as he may consider to be insecure or in danger of falling or otherwise unsafe, to be forthwith removed, and all fees whatsoever which may have been paid in respect with such portion or portions of such hoardings shall be liable to be forfeited. Notwithstanding any notification having been sent or not the applicant for the permit shall nevertheless at all times be held responsible for any hurt or damage whatsoever to any person, animal or thing.

(8) The Council shall have the right to order the removal of any advertisement hoarding or board at any times, whether the same does or does not project over a public way 

(a) should the fees and charges levied upon such  hoardings or boards not be paid when due or 

(b) should such hoardings or boards not be removed with due despatch upon completion of the building, or 

(c) should completion of the building, in the opinion of the Commissioner of Public Works, be unduly delayed 

(9) Regulations 1 to 5 do not apply in the case of boards of a reasonable size advertising the names of the Contractor, architect and sub-contractors.

Commissioner of Revenue to Acting Secretary - "Taxation on Street Advertising - Report dated August 28, by the Commissioner of Public Works". Shanghai, September 3, 1928. Source: SMA (SMC), U1-14-3267 (1098).

I concur with the recommendations contained in this report; and suggest that a Notification be issued informing the public that fees will be collected say from January 1, 1929 on all advertising hoardings whether permanent or in front of building under construction. The fees payable as laid down in the schedule of Rates, Taxes, Dues and Fees are from Tls. 0.10 to Tls. 0.5 per annum per square foot of advertisement.