Entity
Former Site of Fengtian Tax Supervision Office
Shenyang, Liaoning, China
Walk past the gates of Shenyang 126th Middle School, and an E-shaped architectural anomaly commands attention. The building at No. 7 Bei Sijing Street wears its history in distinct horizontal bands. The foundational first and second floors feature a deep brownish-red facade, laid down in the 1930s. Above them sits a pale yellow third story, added by post-1949 construction workers expanding the space for a new era. This color shift serves as a deliberate architectural scar, marking the transition from occupation to liberation.
In August 1932, the pseudo-Manchukuo regime seized the local customs apparatus. By October 1937, this structure became the headquarters of the Fengtian Tax Supervision Office, answering directly to the Economic Department. Inside these walls, occupying bureaucrats scratched out policies that manipulated tariffs across five provinces—Fengtian, Jinzhou, Andong, Tonghua, and Xing'an. Their pens erased import duties on Japanese goods, engineering a quiet economic drain that flooded local markets with foreign products between 1933 and 1937. The brownish-red masonry absorbed the heavy tread of officials enforcing this systemic extraction.
The Japanese surrender in 1945 emptied the offices. The building transitioned into a space of learning. In 1953, it opened its doors to the children of the Northeast Military Region. By 1969, the ringing of school bells replaced the rigid silence of the tax authority as it became the 126th Middle School. Today, students study within the same west-to-east oriented walls that share a compound with Zhang Tingshu’s former residence. Recognized in Shenyang’s historical building directories, the structure stands as a layered timeline. The original flat-roofed, two-story design remains anchored in the earth, holding up the pale yellow weight of the present.