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“WAR DAMAGE IN THE NANKING AREA December 1937 to March 1938 URBAN AND RURAL SURVEYS”
By Dr. Lewis S.C.Smythe (Professor of Sociology University of Nanking) AND ASSISTANTS
Smythe report is sometime used to refute Nanking massacre with victims from 200K, but this report itself is anti-Japanese propaganda. This was made by Smythe under the supervision of his boss, Chinese KMT advisor, Bates.
(Below) Bates comment on Smythe report.

The report appears to be academic with it analysis of Nanking city, but particularly the war damage by Japanese is questionable. It uses a special form of survey sheet where there is only the damage brought by Japanese to fill in when Chinese KMT killed Chinese and burnt down a wide range of Nanking city. You can imagine they lured people for money and have them fill the damage by Japanese part, and multiply by a ratio of entire population over sampled lured people, bringing the convenient conclusion of fake Japanese massacre without physical bodies.
(Below) Only there is a filling form for the damage by Japanese in his survey.

(Below) Fake estimated death toll by Japanese without any physical body.
