402

TURES IN CHINA,

THE HONGKONG WEEKLY PRESS AND

TAXATION OF FOREIGN MANUFAC|if ten per cent. be decided upon it will allow the manufactories to work at a profit, provided the goods are subjected to no irregular devies in addition,

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By the Shimonoseki treaty it was provided that All articles manufactured by Japanese:

subjects in China shall in respect of inland "transit and internal taxes, duties, charges, and exactions of all kinds, and also in respect of warehousing and storage facili- ties in the interior of China, stand upon the

same footing and enjoy the same privileges and exemptions as merchandise "imported by Japanese subjects into China." The protection this article provided for goods manufactured in China has been re- moved by article III of the protocol signed on the 19th October last, by which the Japanese Government agrees that the Chi- Government may impose such tax as it may see fit on the articles manufactured by Japanese subjects in China, provided that "such tax shall neither be other than that "payable by Chinese subjects nor higher. The Chinese Government is therefore left with a free hand in the matter, the only restriction now existing being that the outturn of foreign factories shall not be taxed on a higher scale than that of factories conducted by natives. Some nervousness appears to exist on this subject amongst the shareholders in the Shanghai cotton com- panies, and at the meeting of the Ewo Com- pany

64.

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the other day the Chairman said :- Then the duty question arises and frightens them (the shareholders). The 'danger of this excise question I do not "underrate, nor must you; it is a serious matter, but apart from the rights and obligations of treaties and such like points, which it can serve no useful pur- pose to here discuss, I have confidence "that the common sense of the advisers of "the Chinese Government will prevail, and, "whilst we have already made representations on the subject, we are still taking steps to impress our views. Meantime do not let us aggravate the difficulties we have to "encounter by crying before we are

hurt.

NEW SOURCES OF REVENUE IN CHINA.

November 25, 18983

great

they may

röfit.

perience of their success in Hongkong, we imagine they avoid its incidence in China unless the penalties for sordoin exceedingly heavy, in not think the game worth the candle ough the Chinese as a rule will run extraordinary risks to save a mere trifle. As, however, In view of the fact that a large sum the tax will not presumably be a heavy o have to be found to pay the interest on the and as it may possibly help to giv foreign loans raised to make up the amount certain instruments, the tax may be of the Japanese indemnity, the Chinese with less opposition than is ordi Imperial Government will have to concert directed against measures of this kin measures for increasing the revenue. If is a distinctly new departure in China, and they could have done so with safety nothing is undoubtedly better than a new i

on trade. Of course in reality the stamp would have suited them better than to make foreign trade pay for the late war. But that duty is a tax on trade, but it will is not possible without the consent of the lightly compared with a direct tax on me Treaty Powers, and that consent will not be chandise, and as it is to be worked by the obtained until China is prepared to give staff of the Maritime Customs it cannot be certain guarantees. That is to say, unless manipulated as a squeeze by the native the Chinese Government are prepared to officials. In any case it seems certain that sanction the abolition of the multifarious a trial will be made of it, and it is

be duties which are heaped upon foreign goods hoped that it may prove successful in adding so soon as they leave the port of delivery, a large sum to the Chinese Treasury without. the Treaty Powers or at least those most materially pressing upon the people. The interested in the trade with China-will not Chinese Government are also about to try feel disposed to agree to any considerable the foreign postage system and should find increase in the import duties. As LI HUNG- that a source of considerable CHANG, who probably expressed pretty Whether it can be worked honestly and accurately the views of the Tsung-li Yamen efficiently as in Japan remains to be seen. on the subject, has declared that the Peking Quick delivery is hardly a matter in which Government will not agree to the abolition the Chinese are likely to shine, as our ex of lekin, it is most probable that the Mini-perience in this colony, has abundantly sters of that Board are looking out for some shown and as that gleaned in connection more definite and certain source than that with the native telegraph offices has often of an increase in the ordinary taxes of the proved. But the Telegraph system is fairly country. It is not improbable that the worked, and there is no reason Chinese Government will direct their atten- Post Office should not become in time" a tion to the increase of the contribution reliable institution in China. If a sufficient to be paid by the provinces to the Im- number of foreign officials be retained to perial Treasury. Many of them can work it for some years, as is done in the easily afford to pay a larger contribution Customs, the Post Office is bound to prove to the necessities of the Central Government. a success. We shall be interested to 868 Few provinces, it is true, have any spare how these new experiments answer in the cash, but most would be willing to increase Central Kingdom. We can only hope their contribution to the Imperial exchequer that a fair trial will be given to them. if they could obtain permission to levy some new taxes. That the provinces ex- fidence on this point. In the first place, a pected some such demand from Peking large amount of Chinese capital held by would appear to be probable from the fact

Among the most useful agencies in the influential personages in the official world that some of them are already considering has been sunk in the cotton spinning' in ways and means and trying to devise practical education of Chinese must un- dustry, and the parties interested will schemes for raising the wind. The Central doubtedly be ranked museums and ex- therefore use their influence to prevent the Government have meanwhile decided to hibitions of machinery and mechanical industry being taxed out of existence; and devote the whole of the revenue derivable appliances, &c. The Chinese, like most races the foreign factories cannot be taxed on from the Imperial Maritime Customs to the of mankind, and perhaps more than most a higher scale than the native factories. In payment of interest on the loans, and that owing to their utilitarian character, are very the second place, the lekin authorities have fact alone has sufficed to embarrass some of apt to learn through the eye. One object not yet secured a grip on this new branch the provincial Governments, and they are lesson has far more influence on the China- man than the strongest appeal to his reason of trade, and it is probable that the looking round for fresh sources of revenue. Peking Government, moved by self-interest, The Provincial Treasurer of Kiangnan has or imagination. Naturally of a sceptical will endeavour to keep the revenue accruing issued a notice to the provincial officials disposition, he will seldom take anything on therefrom in its own hands and so admin- directing them to levy an extra tax on all trust, and requires most convincing proofs ister it that it shall yield a steady and opium shops throughout their districts at before giving credence to any statement. permanent income, which can only be done the rate of 20 cash per tael of prepared More especially is this the case when the by a recognition of the adage that honesty opium He adds that this is to be consi-speaker is a foreigner, as the so-called “outer is the best policy. Peking has learnt to dered as a contribution to "military ex- barbarians." are universally believed to be as false as they are ignorant, and, as China is look upon the Foreign Customs as its most penses." In other words, it is a war tax

The people have considered to be the home of all real learning, reliable source of revenue, and it may be after the war is over. supposed that it will desire to have the had their innings at the game of war, and that ignorance is regarded as extreme and revenue accruing from the new manufac- having been worsted they have now to pay profound. A story is told of a young Chi- turing development administered on the the cost. A proposition was also made re- nese convert to Christianity who before his same wholesome principles. Some time ago,cently by one of the Censors to impose a conversion once met a foreigner in the street indeed, a set of rules was published ac- stamp tax on all kinds of documents, and of his native city and his first thought cording to which manufactories were to pay the EMPEROR has, it is reported, sanctioned was:-"What a fine thing it is that this It is further believed that" foreigner has happened to come here just ten per cent. ad valorem on their goods, the the new tax.

as the city is full of literary men will duty to be collected by the Foreign Cus- the collection of the tax and sale of the

"be able, when he returns to his own toms and to free the goods from all further stamps will be entrusted to the Imperial

"barbarous country, to tell of th

the wond charges. These rules have not been offi- Maritime Customs.

"ful advance of learning in the Middle cially promulgated, but there is little doubt

not that they foreshadow the decision that,

"Kingdom." Sufficient allowance will ultimately be arrived at. Ten per

made by foreigners generally, in calo cent. is of course a high rate, and it is to be

the difficulties in the way of ind hoped the Peking "Government may be

Chinese to accept Western improv induced to accept a lower one, but even

for the tremendous obstacle, which Chinese

"

دو

66

We share Mr. ALFORD'S con-

No doubt this idea of a stamp tax was taken from the stamp duties imposed in this colony. The tax will not press greatly on individuals, and will not perhaps excite much opposition; but the Chinese will do their best to evade it, and, from the ex-

MUSEUMS AS EDUCATIONAL

AGENCIES.

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