     An employee of the national Assembly wears sunglasses to hide her 
tearful eyes irritated by sulfur gas-as she works inside the meeting hall 
yesterday.  The Yangmingshan area is full of Sulfuric spings, and there's 
one just outside the meeting hall every time the assembly meets there many 
deputies and employee suffer from sore eyes.  The state-run Chinese 
petroleum Corp. will pay part of its business taxes to the Kaohsiung city 
and county governments if it sets up subsidiaries in Kaohsiung, Economic 
Minister P.K. Chiang said yesterday.  Chiang said the CPC has no intention 
to move its head quarters to Kaohsiung from Taipei, adding that the CPC had 
better continue paying business taxes to the Taipei City Government be fore 
establishing subsidiaries in Kaohsiung city and county.  Chiang made the 
remarks in response to the controversy over which city government the CPC 
should pay business taxes to The controversy was rekindled by Kaohsiung 
City's recent failure to win the ROC's choice in a bid to host the 2002 
Asian Games.  The minister said that based on a conclusion reached during a 
recent coordination meeting to settle the controversy, it will be totally 
up to the Ministry of Economic Affairs and the CPC to determine whether to 
pay all its business taxes to Taipei City Government or split the tax 
payments to Taipei and Kaohsiung governments.
     But whether Chiang's brainchild can be accepted remains to be seen.  
The Kaohsiung City and County governments have repeatedly pressed CPC to 
pay business taxes in Kaohsiung, since the company uses Kaohsiung's 
resources and Kaohsiung's environment.  Following the selection of Taipei 
over Kaohsiung on Saturday as the ROC's choice in a bid to host the 2002 
Asian Games, both Kaohsiung city and county governments have geared up 
further to force CPC and other state-run enterprises with plants in 
Kaohsiung to pay business taxes in Kaohsiung.  The Kaohsiung county 
government, for in stance, yesterday instructed its taxation units and 
environmental protection department to collect business taxes and pollution 
fees from those enterprises whose headquarters are located in Taipei but 
have maintained manufacturing plants in Kaohsiung County, starting today.  
The Kaohsiung City Government will also step up collection of fines from 
CPC for pollutants generated by the firm's Kaohsiung and Talin oil 
refineries.  Earlier last month, the Kaohsiung City Council threatened to 
stage a massive protest at the two refineries if the CPC failed to respond 
positively to the tax payment issue before the end of June.  But a member 
of the Taipei City Council Also said yesterday that it would be unfair to 
Taipei if the CPC moves its headquarters to Kaohsiung and pays business 
taxes in Kaohsiung, given the fact that Taipei residents are the most 
numerous consumers of CPC's oil products.
     But, during the first all-race presidential campaign, Mandela told 
reporters from Taiwan that he would cherish the longstanding relations be 
tween Pretoria and Taipei.  In the short-run, Mandela's government is not 
expected to establish formal ties with Beijing, according to the analysts.  
Meanwhile, local reports said the president of an unidentfied African state 
will meet Lee in Pretoria to discuss establishing official ties.  When 
speaking in San Jose Costa Rica, on Sunday, Lee stressed Taiwan would 
actively participate in international affairs as a sovereign nation The 
ROC is a sovereign nation and the world should recognize that China is 
divided and ruled by separate governments, Lee said.  An unsuitable loca-
tion of workplace has replaced poor pay as the foremost reason for people 
to change their jobs, according to an investigative re port released yes-
terday by the Directorate General of Budget Accounting and Statistics.
     The report showed that 22.1 percent of local employees polled changed 
their jobs mainly for a better location of work-place, while a lower number 
of 19 percent changed jobs mainly to seek higher monthly pay.  The figures 
indicated that location of the workplace, rather than the rate of pay, is 
the top consideration made by local employees when choosing jobs, DGBAS 
officials said.  Meanwhile, a DGBAS study report on manpower utilization 
indicated that as many as 1.54 local employees were not properly utilized 
in 1993.  Of that number, some 488,000 employees failed to have a match 
between their levels of education and their job responsibilities.  This 
demonstrated a waste of educational resources, the officials noted.  DGBAS 
tallies also showed that a total of 170,000 local residents are willing to 
join the domestic job market in the upcoming year.  This potential labor 
force, coupled with the release of a massive amount of labor from the 
agricultural sector expected upon Taiwan's entry into the General Agreement 
on Tariffs and TRade, will lead to a sharp increase in labor suply and ease 
the labor shortage presently plaguing the construction and manufacturing 
industries.  A deep-sea fishing boat carrying six anglers and three crew 
members on a fihing trip off the coast of southeast Taiwan remained 
unaccounted for, police in Taiung said yesterday.  Redhead No. 1 failed to 
return to its native village at Lanyu, or Orchid Island, an off-shore 
island southeast of Taiwan, at 9 A.M. yesterday as scheduled, said owner.
     The Taitung county police department requested the Navy's seagull Unit 
to help locate the miss in boat, but rescue workers said a search 
yesterday amounted to nothing.  The boat company's operator said the Navy 
found four small freezers on a rocky seashore at Little Lanyu, but found no 
traces of the fishermen or the crew.  At least three men broke into a 
changhua company and carted away a safety deposit box containing more than 
NT$1.9 million in cash, police said yesterday.  An alarm system installed 
in the firm in center Taiwan did not go off during the Burglary, said the 
police, who did not rule out company workers as suspects in the theft.  The 
burglars forced their way into the office with iron bars and screwdrivers, 
which were found abandoned at the company along with some suspicious.