Letter from China Advertising Agency. Shanghai, December 19, 1923. Source: SMA (SMC), U1-3-582 (1515).

We have received the enclosed notive to take down the sign board which has been on the wall for some time. The territory is Chinese. The Council, we understand, has only been given the privilege of maintaining a road for public use - but not to levy any tax or interfere with Chinese administration.
The sign board has been there more than a year. The police has said nothing about it. It is only 3 inches thinck, has never obstructed traffic or caused any injury to any one. We ask you to let us keep the board there.  

Letter to China Advertising Agency from Commissioner of Public Works. Shanghai, December 11, 1923. Source: SMA (SMC), U1-3-582 (1516).

Unauthorized Building Operation. It is reported that the following work has been carried out without a permit and contrary to the Building Rules. A hoarding erected 20' x 10' projecting 8" into the Municipal Roadway.
I have therefore to inform you that unless the unauthorized work complained of be removed within seven days of to-days's date, it will be demolished by the Department by virtue of the powers conferred on the Council under Land Regulation number XXX.

Report by Commissioner of Public Works to Secretary. "Unauthorized Building Operation Notice No. 1641 Sent The Isis Theater - Letter From China Advertising Agency dated December, 1923". Shanghai, January 7, 1924. Source: SMA (SMC), U1-3-582 (1516).

This advertising board has been know to have been erected for some time, but the above notice was only sent when ladders were placed for the purpose of repainting. The board encroaches on to the Municipal footpath and therefore should not be allowed to remain.

Memorandum by Secretary to Works Committee. Shanghai, January 28, 1924. Source: SMA (SMC), U1-3-582 (1520).

Letter from the China Advertising Agency, with Works Commissionner's report thereon. It would seem a debatable point whether any further action should be taken in the matter.

Letter from Acting Secretary to Commissioner of Revenue. Shanghai, February 22, 1924. Source: SMA (SMC), U1-3-582 (1521).

An advertising hoarding measuring 20' x 10' and projecting 8" over the Municipal footpath has been erected on the above premises, North Szechuen Road Extentions, North of Jukong Road, and I shall therefore be obliged if you will take steps to levy advertising rate in respect thereof.

Report No. 24/184 by Commissioner of Revenue No. 24/184 to Acting Secretary. Shanghai, September 29, 1924. Source: SMA (SMC), U1-3-582 (1522).

In accordance with the instructions contained in your S/O dated February 22, 1924 (No. 1641) a debit note for Tls. 10, being advertisement rate on 200 square feet for the year ending December 31, 1924, was rendered to the China Advertising Company, who are the responsible people for the erection of this sign. The China Advertising Company refuse to pay this rate maintainind that the advertising matter being outside the Settlement limits it is not liable to taxation.
In the matter of advertisements without the Settlement limits the Inspector reports the erection (without permit) of a large number of advertising boards and wall paintinfs on the North Szechuen Road extension and oher Municipal roads beyond limits in respect of which no advertisement rate is being paid.

Report by Commissioner of Public Works to Acting Secretary R/24/1281. Shanghai, November 4, 1924. Source: SMA (SMC), U1-3-582 (1523).

With reference to the above report I take it that advertising matter outside Settlement limits is not liable to taxation. / It is found, however that the board in question encroaches several inches over the Municipal roadway, and I recommend that the China Advertising Company be requested to either set back the board behind the Municipal road line, or remove it entirely. / With reference to the latter part of the above report, permits for the erection of advertising boards and wall painting outside Settlement limits are required only when the erection of such necessitate the placing of laders on the Municipal roadway, and as far as can be ascertained, permits have been placed for and granted in these cases.  

Lettrer from China Advertising Agency. Shanghai, December 5, 1924. Source: SMA (SMC), U1-3-582 (1524).
 
With reference to your not re sign-board on North Szechuen Road near the Isis Theater and used by them we are still of the opinion that the Municipal Council has not yet been invested with the right to collect taxes but in order to avoid further dispute over the question we are prepared to pay tax from January 1st. 1925 as required. Hope this will settle the affaire to your satisfaction.
 
Report by Commissioner of Public Works to S.M.C. Secretary (No. R.24.1528). Shanghai, December 31, 1924. Source: SMA (SMC), U1-3-582 (1525).

With reference to the above letter, I recommend that the undertaking of the China Advertising Agency to pay the advertisement tax requested from the 1st January 1925 be accepted, and the board be allowed to remain.
 
Memorandum by Acting Secretary to Works Committee. Shanghai, January 3, 1924. Source: SMA (SMC), U1-3-582 (1528).

Letter from Public Works Department to China Advertising Agency. Shanghai, January 12, 1924. Source: SMA (SMC), U1-3-582 (1528).

Letter from Commissioner of Public Works to Isis Theater. Shanghai, December 11, 1923. Source: SMA (SMC), U1-14-3256 (1977).

(Illisible).

Letter to Secretary from T.Y. Chang, China Advertising Agency. Shanghai, December 13, 1923. Source: SMA (SMC), U1-14-3256 (1978).

We have received the enclosed notice to take down the sign board which has been on the wall for some time The territory is Chinese. The Council we understand, has only been given the privilege of maintaining a road for public use - but not to levy any tax or interfer with Chinese administration.
The sign board has been there more than a year. The Police has said nothing about it. It is only 3 inches thick has never obstructed traffic of cause any injury to any one. We ask you to let us keep the board there.

Application for permit - submitted by China Advertising Agency - to place ladder for the purpose of color washing - 333 north Szechuen Road. Shanghai, December 15, 1923. Source: SMA (SMC), U1-14-3256 (1979).

Application for Permit. To the Commissioner of Public Works. Please Grant Permission to place ladders for the purpose of color washing (?) in front of houses No. 333 in the North Szechuen Road in the Northern District for a period of thirty days (30) days and hereby undertake to comply with the following and such other conditions as may be contained in the permit granted by the Council: 1- Tat the road be not occupied beyond a width of 3 feet. 2 - That sufficient protection be made so that materials do not fall into  the road. 3 - That hte materials be carried in properly constructed baskets and not dropped on the road, and that when landed they be immediately taken away. 4- That the road be not opened more that half in width at a time and that free access be left to all houses buildings and alleyways. 5 - That efficient barriers and lights be placed at night to protect and show all openings. 6- That the cost of the repairs to the road or footpath be paid by the holder of this permit. 7 - That planking be placed over the pavement for ladders or posts to rest on. 8 - That all sign boards be suspended close against the wall of the building and do not project over the road or footpath. 9 - That in the event of there being any accidents through defective and insufficient lighting, fencing or barriers, or from the absence of same, or from any cause consequent upon this application being granted we hereby undertake to make food at our own expense all claims for injuries and accidents that may occur.

Application for permit - (General Conditions in Chinese) - submitted by China Advertising Agency - to place ladder for the purpose of color washing - 333 north Szechuen Road. Shanghai, December 15, 1923. Source: SMA (SMC), U1-14-3256 (1980).

Report by Commissioner of Public Works to Acting Secretary - (Unauthorized Building Operation Notice No. 1641 - Sent the Isis Theater - Letter from China Advertising Agency dated December 13, 1923". Shanghai, January 7, 1924. Source: SMA (SMC), U1-14-3256 (1981).

This advertising board has been known to have been erected for some time, but the above notice was only sent when ladders were placed for the purpose of repainting.
The board encroaches on to the Municipal footpath and therefore should not be allowed to remain.

Report by Commissioner of Revenue to Acting Secretary - "Special Advertisement Rate Hoarding Outside Isis Theater". Shanghai, September 20, 1924. Source: SMA (SMC), U1-14-3256 (1982).

In accordance with the instructions contained in your S/O dated February 22, 1924, (No.1641) a devit note for Tls. 10 being advertisement rate on 200 sq. ftt at Tls; 005 per sq.ft. For the year ending December 31st, 1924, was rendered to the China Advertising Company who are the responsible people for the erection of this sign. The China Advertising Co. Refuse to pay this rate maintaining that the advertising matter being outside the Settlement limits it is not liable to taxation.
In the matter of advertisements withtout the Settlement limits the Inspector reports the erection (withtout permits) of a large numver of advertising voards and wall paintings on the North Szechuen Road extension and other Municipal roads beyond limits in respect of which no advertisement rate is being paid.

Report by Commissioner of Public Works to Acting Secretary - "Advertisement Board - North Szechuen Road Extension - Report of Commisisoner of Revenue of 29th September - Reference 1641". Shanghai, November 4, 1924. Source: SMA (SMC), U1-14-3256 (1984).

With reference to the above report, I take it that advertising matter outside Settlement limits is not liable to taxation. It is found however that the voard inquestion ecnroaches several inches over the Municipal roadway, and I recommend that the China Advertising Company be requested to either set back the board behind the Municipal road line, or remove it entierly. With reference to the latter part of the above report, permits for the erection of advertising boards, and wall painting outside Settlement limits are required not only when the erection of such necessitate the placing of ladders on the Municipal roadway, and as far as can be ascertained permits have been applied for an granted in these cases.

Letter from Acting Secretary to T.Y. Chang (China Advertising Agency). Shanghai, November 7, 1924. Source: SMA (SMC), U1-14-3256 (1986).

I am directed to refer to your letter of December 13, 1923, relative to the advertisement hoarding erected outside the Isis Theatre, North Szechuen Road Extension, and to inform you that the board in question encoraches several inches over the Municipal road.
In the circumstances, I have to request that it be either removed entirely or set back behind the line of the road.

Letter from Acting Secretary to T.Y. Chang (China Advertising Agency). Shanghai, December 5, 1924. Source: SMA (SMC), U1-14-3256 (1988).

With reference to your note re signboard on North Szechuen Road near the Isis Thetre and used by them we are still of the opinion that the Municipal Council has not yet been invested with the right to collect taxes but in order to avoid further dispute over the question we are prepared to pay tax from January 1st, 1925 as required. Hope this will settle the affair to your satisfaction.

Report by Commissioner of Public Works to Acting Secretary - "Advertisement Board - North Szechuen Road Extension - Letter from China Advertising Agency of the 5th instant - Reference 1641". Shanghai, December 31, 1924. Source: SMA (SMC), U1-14-3256 (1990).

With reference to the above letter, I recommend that the undertaking of the China Advertising Agency to pay the advertisement tax requested from the 1st January 1925 be accepted and the board be allowed to remain.

Letter from Acting Secretary to T.Y. Chang - China Advertising Agency. Shanghai, January 10, 1925. Source: SMA (SMC), U1-14-3256 (1991).

I am directed to acknowledge the receipt of your letter of December 5, 1924, on the subject of the advertisement hoarding on North Szechuen Road near the Isis Theatre. In reply thereto, I am directed to stat that as you have given an undertaking to pay the authorized tax, the hoarding will be permitted to remain.

Copy of Minutes of Works committee Meeting - Held on Tuesday the Jan 20, 1925 - "Advertisement Board on North Szechuen Road Extension". Shanghai, January 20, 1925. Source: SMA (SMC), U1-14-3256 (1992).

Advertisement Board on North Szechuen Road Extension. Subjet to payment of advertisement tax as from January 1, 1925, the advertisement board erected on this road North of Jukong Road by the China Advertising Agency to be allowed to remain.