McIvor had been American Consul General, but when we met him he was engaged in a private law practice, representing the American Tobacco Company and other large foreign concerns. As Consul General he had taken care of the Chinese during the Japan-China War and had sent about eight thousand of them out of the country. He was now representing the foreign business community in its dispute with the Japanese government as to whether or not the property known as the Foreign Concession, or The Settlement, was taxable. This area had been granted by the Japanese government on perpetual lease at the time the first treaties with Japan were made, and the holding of it by foreigners was conditioned on the payment of a ground rent to the government which, it was provided, should never be increased beyond a certain amount. But now Japan was greatly in need of money, was taxing its own people in every way possible, and eventually decided to levy a tax on the houses and improvements upon this land, on the theory that improvements on land are not a part of the land itself.