The city /town governments in Taiwan has been suffering from insufficient financial resources, among them especially the income from taxes. This problem relates not only to town governments in less developed areas, but also satel1iten cities, and that more severely, be cause their functions and duties are ever growing up in the modern changing societies. On this background the so called "major-tax" raised by major Liau in Shi-Chi town in Taipei-Country could be very sensible and ful1 of issue. Major Liau was sentenced by the district-court to 18 years of prison, what in the eye of social justice (Legitimacy, and not Legality) cannot remain uncriticized.