19. Funds required for the execution of Provincial Government orders shall be provided from the National Treasury or the Provincial Treasury. Local collection of such funds is prohibited. _Hsien_ which are financially self-sufficient may resort to their own treasuries to meet educational and administrative expenses. _Hsien_ with scanty population and most of their area uncultivated may be subsidized by both the Provincial and National Treasuries. 20. Extra expenses for reconstruction shall be collected by a means of floating loans with the approval of the _Hsien_ People's Council and the Provincial Government. 21. The incomes and expenses of the _hsien_ proper shall be the independent responsibility of the _Hsien_ Government. 22. If the _Hsien_ People's Council has not been established, the budgets and financial statements shall be examined by the _Hsien_ Council and then submitted to the Provincial Government by the Magistrate. 23. After the establishment of the _Hsien_ People's Council, the budgets and the financial statements shall be examined by this Council first and then be submitted to the Provincial Government. In case of emergency the Magistrate may submit such documents to the Provincial Government directly. E. _Ch'ü_ 24. Each _ch'ü_ is constituted by fifteen to thirty _hsiang_. 25. The _Ch'ü_ Bureau, a subsidiary office of _hsien_, represents the _Hsien_ Government to perform the educational and administrative work. If the _hsien_ is not divided into _ch'ü_ then this work is done by the special officers sent by the _Hsien_ Government. 26. There shall be one _Ch'ü_ Chief (_ch'ü-chang_) and two to five advisers in each _ch'ü_. Their duties are to take charge of civil, reconstruction, educational and military affairs. They shall be trained and examined before appointment. 27. There shall be police stations in each _ch'ü_ under the supervision of the _Ch'ü_ Chief. 28. A Rural Reconstruction Committee is to be formed in a _ch'ü_. The members of this committee shall be elected from among the popular persons in that _ch'ü_. The _Ch'ü_ Chief shall concurrently be Chairman of the Committee. F. _Hsiang_[3] [Footnote 3: In some areas termed the _chên_.] 29. Each _hsiang_ is constituted by six to fifteen _pao_. [See Art. 45 _ff._] 30. Systems of _hsiang_ and _pao chia_ are to be worked out by the _Hsien_ Government and submitted to the Provincial Government. They must be registered with the Ministry of the Interior. 31. There shall be one _Hsiang_ Chief (_hsiang-chang_) and one to two Assistant Chiefs (_fu-hsiang-chang_) in each _hsiang_ office. They shall be persons possessing the following qualifications: _a._ Those who have passed the ordinary examinations. _b._ Those who have served in the Delegated Appointment[4] capacity. _c._ Those who have graduated from Middle and Normal schools. _d._ Those who have contributed service for the public good. [Footnote 4: A level in the National civil service.]