8R. A. Dayer, Bankers and Diplomats in China, New York 1981, p.224.
9The Charge in Japan(Neville) to the Secretary of State,FRUS, 1928, Vol. 2, p. 422.
10British Memorandum of 18^th December, 1926, FRUS,1926 Vol. 1, P. 923, see also Stanley F. Wright : China' s Struggle for Tariff Autonomy 1843 - 1938, (《中国关税自主沿革史1843—1938》)Kelly & Walsh, Shanghai, 1928, pp. 609 - 610.