Remarks at the Joint Session of [Members of]
the Guomindang Central [Executive]
Committee and of Representatives of Provincial
and Local Councils During Discussion of
the Question of Levying Monetary and
Grain Taxes in Advance
(October 27, 1926)

Record of the Joint Session of the Chinese Guomindang Central [Executive]
Committee and of Provincial [Representatives]
Day 11, Session No. 11

Date: October 27, 15th year [of the Republic]
Time: 9:50 A.M.
Presidium: Tan Yankai, Zhang Renjie, Xu Qian, Song Qingling, Wu Yuzhang
Participants:

Twenty-six Central Committee members
Peng Zemin
Wu Yuzhang
Dai Jitao
Zhang Renjie
Mao Zedong
Zhou Tigang
Tan Yankai
Chen Jiayou
Song Ziwen
Gan Naiguang
Xie Jin
Ding Chaowu
Ding Weifen
Chu Minyi
Guo Chuntao
Li Jishen
Sun Ke
Deng Yingchao
Yang Pao'an
Xu Suhun
Yu Shude
Chen Guofu
Deng Zeru
Huang Shi
Song Qingling
Xu Qian

Fifty-one representatives from various localities
Lin Songyao
Zhen Xiangquan
Gao Jingyu
Hou Shaoqiu
Zhu Qiqing
Zhang Shushi

Our source for this document is a manuscript copy from the Guomindang archives, obtained through the courtesy of Eugene Wu, Director of the Harvard-Yenching Library.
was the son of Sun Yatsen. Because of that fact, he occupied various important political
and administrative posts under the Guomindang in the mid-1920s.

Lin Boqi
Chen Xihao
Liang Liudu
Wang Zizhuang
Guang Mingfu
Liu Yihua
Jian Qinshi
Yang Yaokun
Yun Lin
Ou Hanying
Xuan Zhonghua
Zhou Yili
Ta Gegong
Huang Fusheng
Lai Guohang
Wang Jiheng
Deng Wenhui
Li Yuejian
Wang Fu
Zhou Songfu
Gao Shuying
Yu Zhuoli
Chen Fumu
Wang Buwen
Chen Hanzi
Luo Gonghua
Liu Jiliang
Dong Fangcheng
Wang Jianhai
Liao Xiwu
He Yanheng
Fan Yusui
Miao Peicheng
Han Juemin
Wu Wenxian
Chen Renyi
Dong Haiping
He Chuqiang
Ding Jimei
Jiang Hao
Li Yuyao
Zhang Suwu
Qu Banghou
Zeng Xianhao
Chen Qiyuan
peasants towards our party. It would be more feasible to obtain [revenue] from
the wealthy minority through the issuance of bonds.
D. Comrade Song Ziwen said: Guangdong has already issued 15 million
yuan worth of bonds, so whether or not it can issue more is a question. Levying
monetary and grain taxes in advance is surely a bad policy, but during the
military period the peasants must necessarily endure a certain amount of hardship. Therefore I agree with Comrade Sun Zhesheng's² suggestion.
E. Comrade Chen Qiyuan said: The prohibition against levying monetary and
grain taxes in advance is something decided at this meeting; [what happened] in
the past naturally poses no problem.
F. Comrade Li Yuyao suggested: What is already being carried out need not be
further questioned. From now on [the policy] should be conscientiously carried out.
G.3 At present, on the one hand we want money, and on the other we want
the popular masses; thus there may be a clash. Let me now first ask Comrade
Song what the figures are for a year's advance levy of monetary and grain taxes.
H. Comrade Song Ziwen answers: The quota for a year is four million, and what
is actually collected is something over three million. In addition, it must be stated
that the next three or four months are the most crucial. If a new method is used, I am
afraid it would be too slow to save the critical situation. Therefore, since this instance
of levying monetary and grain taxes in advance will have occurred before the
resolution was taken, would it not be possible to invoke past laws [to justify it]?
I. Comrade Zhou Yili suggested: For such a small gain of only three million
yuan, instead of using the label levying monetary and grain taxes in advance, it
would be better to use the method of issuing bonds.
J. Comrade Zeng Xianhao supported the use of bonds.
K. Comrade Song Ziwen said: It would be best if these one or two [instances]
could be accepted; otherwise we will be unable to establish a footing in
Guangdong. Soliciting money from the big landlords is of course a good way to
do things, but it takes too long and we cannot wait.
L. Comrade Chen Qiyuan said: One is a question of ideals, the other is a
question of the reality, and it is not easy to decide at this moment. Let us have
the Presidium designate several people to discuss the matter at length with Department Chief Song and report back to the plenary session tomorrow. (Seconded by more than five people.)

In all, 77 people.

Chairman: Tan Yankai

Recording Secretaries: Zhang Guangzu, Ge Jianshi
given to levy in advance one year's worth of money and grain in Guangdong.
Whether or not this poses a problem is something the congress¹ should be requested to discuss and explain.

A. Comrade Sun Ke said: The resolution of the Joint Session cannot be
abolished, yet the resolution to levy in advance one year's worth of money and
grain in Guangdong is also something already decided by the Political Council. I
propose that this session resolve that levies in advance will not be permitted in
the future, but that what happened in the past may be overlooked.
B. Comrade Jiang Hao proposed: Let us not add any more words [to the
resolutions].

C. Comrade Mao Zedong said: The fact that we ourselves have made a
decision, and yet we are unable to carry it out, constitutes a very great conflict.
Our party's most important policy is the policy towards the peasants. To levy
monetary and grain taxes in advance is sure to arouse suspicion on the part of the
"Joint Session" of central and local party leaders, which was not in fact a congress but had
assumed some of the prerogatives of a congress. This issue is discussed at some length
below in the text of October 28 on the nature of the Joint Session.

Decision: With regard to the matter of levying monetary and grain taxes in
advance, the Presidium designates seven people, namely Chen Qiyuan, Gan
Naiguang, Sun Ke, Mao Zedong, Zeng Xianhao, Jiang Hao, and Li Yuyao, to
confer with Comrade Sung Ziwen and report the results tomorrow (meeting to be
held this afternoon at four o'clock at the Central Party Bureau).
known as Sun Fo, the son of Sun Yatsen, whose remarks appear in paragraph A, above.
[From the minutes of the next day, October 28]
The chairman declares the meeting in session according to the agenda for the day.
taxes in advance.
The chairman called for discussion of the committee's report (basically the
same as the written report, appended here).

Brief remarks: At the request of yesterday's plenary session, a meeting was
held at 4 P.M. to discuss the matter of levying monetary and grain taxes in
advance in Guangdong. Present were the following seven people: Song Ziwen,
Chen Qiyuan, Mao Zedong, Gan Naiguang, Zeng Xuanhao, Jiang Hao, and Li
Yuyao. Comrade Song Ziwen began with a report on the difficult financial
situation, in which only by raising three or four million within the next three
months can we get by. The order to levy monetary and grain taxes in advance
was issued much earlier, based on a resolution of the Political Council. To
revoke the previous order and instead issue bonds would involve procedures
much too cumbersome and would truly be too slow to save the critical situation.
Moreover, bonds have already been issued twice and cannot be issued again. The
burden on the city of Guangzhou is already rather heavy and cannot be increased. Comrade Mao advocated that within the Western calendar year, monetary and grain taxes not be levied in advance, and that the Finance Department's
order not be revoked either, but that the time limit be simply extended for two
months to begin on the first day of the first month of next year, to conform to the
idea that taxes not be levied again within the year.4 Comrade Zeng and others
advocated that short-term bonds be issued based on next year's monetary and
grain revenue and sold to merchants and peasants or sold diligently by the party
bureau. Comrade Li Yuyao advocated levying monetary and grain taxes in advance in the name of issuing bonds. Comrade Gan said that if the program of
peasant political power were to oppose the levying of monetary and grain taxes
in advance, the future would be gravely endangered. Moreover, the bad gentry of
the Chen5 faction and the militia and local bandits could make use of precisely
this to incite the peasants to rise up in opposition, which would be very bad. The
discussion lasted for a long while, but no appropriate method for getting money
was devised. The conclusion was to follow the principle of prohibiting the levying of two years' worth of monetary and grain taxes within one year, excepting
the money and grain that has already been collected this year, and not beginning
to collect next year's taxes until the first day of the first month of next year.
next year). This would involve extending the time limit by two months only if "the first
month" is understood to refer to the Chinese New Year, in mid-February of the Western
calendar.
5. Chen Jiongming.

However, Department Chief Song reported that the financial situation for the two
[remaining] months of this year is extremely difficult, and collection in advance
is a necessity. He requested that the plenary meeting discuss the question of
whether there is in fact some good way to remedy the situation.

(Discussion)
for money is also urgent. Perhaps it would be too difficult for the plenary meeting in great haste to come up with a good way out. The matter of levying
monetary and grain taxes in advance was decided by the Political Bureau several
weeks before the present meeting began, and an order was issued to handle it.
The present member proposes that the plenary session be requested to hand back
the matter to the Political Council for an appropriate solution.
monetary and grain taxes in advance refers to not taxing in advance from now
on. As for the fact that before this meeting the national government already issued an
order to levy in advance, it seems that this meeting's resolution can be deemed
irrelevant to it and not to interfere with it. As for the discussion of the committee
members and Comrade Song, and their suggestion to begin collecting from the first
day of the first month of next year, this amounts to levying monetary and grain
taxes in advance. Rather than revoking our own resolution without dissenting opinions, it would be better not to question what has already happened in the past and
concentrate on taking strict preventive measures for the future.
same way we do but are concerned only with the facts. If we pass a resolution
against levying monetary and grain taxes in advance, and at the same time there
is an order to levy monetary and grain taxes in advance, will not the people be
even more suspicious of our policies?
said yesterday, what may be obtained from levying monetary and grain taxes in
advance is a mere two or three million yuan. For such a meager sum, is it worth
having the tens of millions of peasants, or the majority of the people, doubt that
our resolutions can be carried out? This member holds to his previous proposal
that three million in substantial bonds be issued and [money] be collected from
wealthy merchants.
would probably be too slow [a way] to save the situation. This member proposes that
this matter be handed back to the Political Council for an appropriate solution.
The chairman declares: To be handled according to Comrade Song's proposal. (No dissenting opinions.)

(Note:) There was much discussion of this matter, basically the same as the
above written account, so it is omitted here.


--- Notes

9. Sun Ke (1891-1973), zi Zhesheng, also known as Sun Fo, a native of Guangdong,

11. Comrade Song Ziwen asked: Item 79 contains the stipulation that "monetary and grain taxes are not to be levied in advance," but according to a resolution adopted by the Political Council a month ago, a clear order has already been

1. The use of the term dahui (congress) reflects the somewhat ambiguous status of this

2. As indicated in a note to the previous text, Zhesheng was the zi of Sun Ke, also

3. The name of the speaker who made this comment is not given in the available text.

1. Discussion on the report of the committee on levying monetary and grain

4. The text here reads simply mingnian yiyue yiri (the first day of the first month of

1. Comrade Song Ziwen said: This matter is of great importance and the need

2. Comrade Xu Qian said: The plenary meeting's resolution against levying

3. Comrade Jiang Hao said: The popular masses do not interpret laws in the

4. Comrade Mao Zedong said: According to what Department Chief Song

5. Comrade Song Ziwen said: Bonds have already been issued [once] and