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The Lytton Report contained an account of the situation in Manchuria before September 1931, describing the unsatisfactory features of the Chinese administration and giving weight to the various claims and complaints of Japan.
It then proceeded with a narrative of the events in Manchuria subsequent to September 18th 1931, based on the evidence of many participants and on that of eyewitnesses.
It devoted particular attention to the origins and development of the State of Manchukuo, which had already been proclaimed by the time the Commission reached Manchuria.
It also covered the question of the economic interests of Japan both in Manchuria and China as a whole, and the nature and effects of the Chinese anti-Japanese boycott.
Russian interests in the region were also mentioned.
Finally, the Commission submitted a study of the conditions to which, in its judgment, any satisfactory solution should conform, and made various proposals and suggestions as to how an agreement embodying these principles might be brought about.

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