Cet impôt maximal s'applique aux principaux axes de la concession internationale : the Bund, Nanking Road, Bubbling Well Road, Szechuen and North Szechuen Roads. Il s'élève à Tls. 0.30 par an. Partout ailleurs, un impôt minimal de Tls. 0.10 par an est appliqué. Les structures lumineuses électriques installées sur les toits sont soumise à impôt spécial de Tls. 0.20 par an. Cette carte a été réalisée d'après la Municipal Notification No. 4044 - Advertisement Hoardings, Extract from Municipal Gazette.  Shanghai, January 9, 1931. Source: SMA (SMC), U1-14-3267 (1136), dont voici le texte intégral:

Municipal Notification No. 4044 - Advertisement Hoardings. Notice is hereby given that the Council has authorised the issue of permits for the erection of advertisement structures and Boards and the painting of adverisements subject to certain conditions. The general conditions and special regulations relating to such permits may be obtained from the Public Works Department. 
No advertisement structure or board may be erected or advertisement paintings exhibited until a permit has been obtained. 
The following fees have been approved and will be enforced from January 1, 1931.
(1) For Issue of Permit : Per Permit Taels 4.00 
(2) Advertisement Rates : Advertisements on the Bund, Nanking Road, Bubbling Well Road, Szechuen and North Szechuen Roads : Tls. 0.30 per annum ; Advertisements elsewhere : Tls. 0.10 ; Electric Roof and Sky Signs : Tls 0.20 . Six calendar months' notice by publication in the Municipal Gazette will be given of any chage in the above fees.

By order, J.M. McKee, Deputy Secretary.

Council Chamber, Shanghai, December 30, 1930