THE CHINESE CUSTOMS.
DETAILS OF PROPOSED INTERIM SURTAXES.
A FULL LIST OF LUXURIES.
THE HONGKONG DAILY PRESS, SATURDAY, NOVEMBER 21ST,
The Chinese delegates to the Customs" The levying of a direct tax ni this stage Conference on the 8th inst gave a deof the political and financial reconstruc
MALAYA'S FUTURE.
REMARKABLE DEVELOPMENTS FORESHADOWED BY
THE GO.C..
Speaking at the Ex-Service Men's dinner at Singapore on Armistice Day, H.E. Major-Genstar Sir Theodore Fraser, the G.O.C., remarked:-
You don't see "very much of the pro-
OPENING OF KHYBER PASS RAILWAY.
IMPOSING CEREMONY PERFORMED.
DELE November Snd. Rarely I suppose has railway ea ginooring found a more striking setting tor its triumpha Page alter page of the history of India has been written in the Khyber Pass. It is the great Northern Gate of India and is one of the famous highways of the world."
י
Innes, Railway Member, congratulated the railwaymen when opening the Khyber Railway on behalf of the Viceroy
tailed explanation of their proposals for tion of the country "being difficult ofgress of the naval base, and you don't a these words, at Jamrud, Sir Charles. rates of interim martaxes on imports.
These proposals call for a surtax of five per cent on ordinary imperis, and thirty per cent, or twenty per cent. of luxuries, according to grade. A full list is given of the luxuries which would be taxed.
These detailed proposals were sub mitted to the Conference by Dr. W. W. Yen in the following Memorandum:--
Article II. of the Nine Power Treaty, relating to the Chinese Customs Tariff, signed at Washington, February 8th, 1892, reads as follows:
The Special Conference provided for in Article II shall consider the interim provisions to be applied prior to the the other conditions, laid down in the Articles of the Treaties mentioned in Article II: and it shall authorize the terying of a surtax on dutiable imports as from such date, for such purposes and subject to such conditions as it may
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accomplishment, the Chinesa Government hear anything of the air base, or of a proposes to levy an indirect tax in the mine-field, or submarines, or surface or heavier land defences, or an in- form of a somewhat higher duty on craft,
But these luxuries and a usilorm surtax of five per creased garrison.
on the importation of onary coming, and "they are coming to stay. cent
This is admittedly an interim They are coming all the more surely be Goods. measure, one which is in keeping with cause they are coming slowly, and in the the hope entertained by the Powers for train of the naval base there, will come the stabilization of China's financial con- many other developments of special in- ditions. Its period of application will be terest to the services, but of great in- short, since after the abolition of likin terest to everybody else. Developments, military, but which all affect your pro- it will be easy to readjust China's fiscals, which will not be purely naval and system. So it is hoped that the Repre fession and business and trade. sentatives of the Powers will accord their favourable consideration to this proposal.
It was an unprecedented occasion, and a representative gathering, assembled. from all parts of India, witnessed the imposing carerhony and included the Commander-in-Chief, the Governor of
the Frontier Province, the Forsign the Punjab, the Chief Commissioner of
Madies, leading Indian members of the Secretary, a number of distinguished Central Legislature, Frontier notabili- ties, tribal Chiefs and Maliks
''
The work of location had a history of. half a century, but not till 1930 had the Government of India decided to extend: through the Pass
Mr. Hindley, Chief Commissioner of Railways said the work was one of For instance, Singapore will be the which railwaymen were intensely proud. Clapham Junction of the airways of the
The great engineering difficulties which TOBACCO AND WINE DUTY, "
eastern and southern worlds, and on had been overcome and the standard to The reasons for the proposal of the Cameron's Plateau there will be, not which the railway was built would abolition of likin and the fulfilment of Chinese Government regard "A" Grade merely a sanatorium, but a great metro-render it a technical achievement, rank-i
Luxuries were as follows:-Wine and polis of health, giving accommodation. to tobacco are usually subjected to strict thousands of British residents, most of ing it with the greatest engineering control in all countries either by abso-whem will belong to the services, but work carried out by any of their pre- lute prohibition or by the imposition of there will be hundreds of visitors too and decessors. heavy duties. While the methods of con- around this metropolis every hill and troi thereof vary in different countries in every minor plateau will be crowned with accordance with the respective national farms-stock farms, dairy farms, poultry and tobacco cannot be considered as he market-gardens Penang will be a place
To Colonel Hearn belonged the credit rate of 3 per cent, ad valorem, pro-longing to the same category as the other of vastly greater Imperial importance, and perhaps some other places on the
of locating one of the most brilliant. vided that in case of certain articles of luxurica luxury which, in the opinion of the
For example, oa tobacco Japan levies west coast of Malaya will also take on a Special Conference, can bear a greater
a duty of 15 per cent. and Italy 300 per good deal of importance. At Prai the pieces of work carried out by British - increase without unduly impeding trade, cent, while England levies a duty of 465 overland. mail-train will be made up to gineers in this country. It would remain run direct to Bangoon and straight on to a perpetual monument to the engineering the total surtax may be increased but
per cent, on tobacco leaves and 500 per cent. per
cent on prepared tobacco. In regard to Calcutta, and that is a point of vital in-skill and genius of our time. (Applause) may not, exceed 5 calorem:
brandy Great Britain levies a duty of 800terest to the men who have got to keep- per cent, while the prohibition of "aleo- the Bag flying in Singapore. holic consumption in the United States is well known all over the world.
determine.
"The surtax shall be st a uniform, sentiments, yet all are agreed that wine farms, (A Voice: "Rubber Farms ") and the standard of the 5/6 gauge railwaF |
The Powers at the Washington Confer-
Prophets have little honour in their ence, in the discussion of the questions
own country, and I will stop prophesy relative to the Chinese Maritime Customs,
In China at present, the various Pro-ing, but I will stop with one certain were all animated by the spirit of good. will and sympathy. As a result, the imvinces levy on wine and tobacco of native assurance regarding the future--and that position of a surtax of 2 per cent. ad origin a tax in some cases of over 80 per is that when the call comes everyone of rulurem on ordinary articles, in addition cent, while foreign wines and tobacco pay us, regulars, volunteers, ex-service men and women, and even the stackers among to another surtax on certain articles of wi import duty of only five per cent, and,
us will do their bit as you did your bit, luxury not exceeding 5 per cent. ad after paying an extra of 2 per cent, are
free to be transported for sale in the not for any sentimental theory or poli ratoren, was unanimously agreed to.
tician's catchword, but just to make sure The detailed arrangement, however, was interior, which is undoubtedly the lowest
daty in the world. Compared with the of this that. England, that the British to be made by the Special Conference.
Inasmuch as the Conference is now in other countries, the duty levied in China Empire, shall come out on top. (Ap- session, the Chinese Government feels on foreign wines and tobacco is appro plause.)" confident that the. Powers represented ximately one fiftieth of that in Japan; one. thereat, inspired by the same airs which fortieth of that in Jtaly, one-eightieth of had inspired the international gathering that in England, and one-tenth of that at, Washington in 1921-1922, and keeping collected on wines and tobacco in China in mind the changed circumstances and of native origin. Such disparity of duties the new developments, will succeed in is therefore lacking in justice and equity. putting a finishing touch to its labours with a view to stabilizing the financial and improving the economic conditions China
GOVERNMENT'S MAIN SUPPORT.
The main financial support of the Government comes from four sources The Customs Duties, the Sait Gabelle, the Stamp Duty and the Wine and Tobacco Taxes. The revenues derived from the actual Customs tariff ned the Salt Gabelle are already nearly exhaust ed, having to serve many loans. foreign and domestic; while the collection of the Stamp Duty and the Wine and Tobacco Taxes has not been enforced' to their fullest extent. The only source of revenue from which the Government can prompt ly secure elasticity is the increased Cus
toms Duties.
CRAVINGS OF HUMAN RACE. The Chinese Government accordingly has decided, by way of a compromise with the practice in other countries, to levy, during the interim period, wing and tobacco surtax of 30 per cent, which shal.ne replaced, upon the exercise of the right of tariff autonomy, by a national tariff to be promulgated governing im ported wines and tobacco.
These commodities pander to the erav ings of the human race. It is true that the consumers will thereby shoulder a beavier burden; it is equally true that the imposition of such higher duties will not impede trade and commerce.
"A" GRADE LUXURIES. Table of A Grade Luxures herewith appended:
increase the rates of this surtax so that while Wine and Tobacco which are usually subjected to a very heavy duty in other States shall pay 30 per cent as A Grade luxuries, a surtax of 20 per cent. is to be levied in the case of other articles of luxury. In thus increasing the rates, the Chinese Government believes that the foreign trade in China will not thereby be impeded
WHAT IS A LUXURY!
Still Americans.
Spirits (ie., Aquavit, Vodka, Punch, etc.). Liqueurs. Spirits of Wine and Rectified Spirits or Alcohol, (including Unsweetened Arrack, Methylated Spirits, Wood Alchol, and Fussel Oil).
"
VICEROY'S MESSAGE.
Sir Charles Innes began by reading a special message from the Viceroy who ex pressed great disappointment at his inability to be present on this historie
occasion.
Ho had looked forward with the live- liest interest to the privilege of declar ing the Khyber Railway open and of travelling in the first train through the Khyber.
The Viveroy congratulated Mr. Hind- ley and his engineers on the brilliant sonsummation of their labours, Mr. Bolton and political officers, the Com- mander-in-Chief and the Army for their share in making those labours lighter..
The Viceroy's message concluded: "I wish the Khyber Railway a futura 14 famous as the famous past of the Khyber Road (Applause.)
Today, with the opening of the Rail- way, the Pass itself is opened as it has over boon, opened before." (Applause.) The long line of laden camels passing slowly through the Pass was a sight which none could forget, hut it was only a question of time before the procession of camels must give place to a modera Bome might regret the locomotive
change. He did not for one. The sight other was full of hope for the future. recalled din memories of the past but the
·DEVELOPING TRADE."-
He believed that the hrat journey from. Jamrud to Landikotal would stir imagination of men tar beyond the limite
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1925
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Sir Charles Inner in a speech asked them to remember that the problem was not merely physical and that "not en gineering skill alone made the railway At first the tribesmen were inclined to resent the intrusion of the railway As the question as to what articles are into their mountain fastnesses, but their to be grouped in, the category of "B" suspicion gradually gave way to good- Grade luxuries is a complicated one, the will and goodwill ripened into co-opera- Chinese Government has, on the one land, tion. The railway was one more addition consulted the tables of luxury of a num- to the long list of enduring monuments ber of States, namely, England, France, in India to the genius of British en Japan and Belgium, for reference, and,gineers. Before British, rule, the Pass on the other, made a careful classification
was open only to strong arms Even in accordance with national tastes and during British rule it had been never habits, since allowances must be made open day in day out for safe travel. for differences in national tastes and babita which vary in different countries (L) Tobacco, Cigarettes, Cigars, Snug and to which environments and modes of In countries where conditions closely Tobacco Leaf, Tobacco Prepared, Tobacts living contribute to a great degree. For resemble those of China, the Customs Stalk. Duty form a large percentage of the total
(II.) Wines, Beer, Spirits, etc. Cham-example, the shark's fins and birds' nests are generally regarded by the Chinese revenue, and is the flexible part of their pagne and any other Wine sold under people as dainties but do not, as a rule, financial systems, adjustable according to the Label "Champagne." Sparkling appeal to the tastes of Europeans-or the varying demands of yearly badgets Astis. Other Sparkling Wines. In China, on the contrary, the rate of Wines, Red or White, exclusively the the Customs Tariff on dutiable imports produce of the natural fermentation of In drawing up the annexed table which hus, since 1849 and 1888, been uniformly Grapes. Port Wine. Marshal Wine de comprises all those articles regarded by fixed at 5 per cent, ad valorem. And this liquear other than Port and Marsala, the Chinese people as articles of luxury, the Chinese Government trusts that they disadvantage is aggravated by the fact (viz., Madeira, Malaga, Sheery, etc.) will be recognized as articles of luxury that the tariff, calculated according to the Vermouth, Byrrh, and Quinquina Sake, prevailing prices of eighty years ago, had Ale, Begr, Cider, Perry, and similar as being in conformity with the Chinese not undergone and change not quite Liquors made of Fruits and Berries, national tastes and habits, although there recently. It was readjusted in 1918 and Porter and Stout. Brandy, Cognac, and are differences between the annexed table
of India. The effect or the railway again in 1992 according to a resolution Whisky Gin. Rum (act including Ram and the tables of articles of luxury of passed by the Washington Conference for industrial purposes only).
Other other countries.
would naturally bo to develop" trade Because of this restriction, the Income
" GRADE LUXURIES.”· through the Pass, but he was thinking from the Chinese Customs is very meagre,
Table of "B" Grade Luxuries here.
if Lord Curzon's words did not more when compared with sums derived from
with appended:
express their hopes to-ay: the same source by other commercial
Silk Goods, Wool and Woollen goods, each other better. Every line of frontier people trade together they get to know nations. China's foreign trade can with certainly stand an increase in customs
NOT IMPEDING FOREIGN TRADE
Flax, Hemp, and Jute goods, Fine Cotton railway we build will turn in the long dutine without detriment,
IDGet
goods, Silk, Wool, Flax, Hemp, Cotton, China's fiscal and social needs, and as a The Reasons for the proposal of the Mixtures, Leather and Skins (furs), and run to be a link in the chain of friend- provisional measure during the interim Chinese Government regarding "B"manufactures thereof, Sugar and articles ship as well as peace.
The tribesmen already during the Grade Luxuries were as follows:-For contining sugar, Fish and Fishery Pro- period, it is proposed therefore that an interim surtax of 5 per cent. on ordinary more than eighty year sChina has been ducts, Beverages and Comestibles of construction period had been brought imports( 80 per cent. A Grade huxuries sufering from the restrictions arising out | superior quality, Papers of particular tinder the civilizing influences of this sort in cases of anddex accident wili save pais, (name, Wine and Tobacco), and -20, per of the imposition of the flat rate of o per kinds, Woodware and scented woods, railway. He hoped that the influence cent. on B Grade luxuries be imposed. cent. without distinction between luxuries India rubber, and manufactures thereof, would continue, that the railway would
and necessaries.
China-ware and Enamelled-ware, Glass bring profit and honourable employment ACUTE FINANCIAL EMBARRASS
According to Article III of the Nine and Glass-ware, Drugs, Medicines, etu; to many tribesmen, that commerce with Power Treaty concluded at Washington, Feathers, Hair, Sinews, Tusis, and Manu- Afghanistan would increase now that one more natural barrier in free in the total import surtax on certain articles factures thereof, Pearls, Jadestones, Pre- of luxury which can hear a greater in cious Stones, and manufactures thereof, tercourse between nations had been re- crease without unduly impeding trade may Vehicles, etc. (excluding Touring Motor moved, and be hoped India and Af sons for the proposal to levy on ordinary cent. Although this qualised provision tank, Carpets, etc., Fans, Umbrellas adn bonds of mutual advantage and neigh
Admiral TAI TINO KAN gave the rea- be increased but may not exceed 6 per cara), Arms, and Munitions, Mats, Mat-ghanistan would be drawn closer in the re-choking. S9 19 goods a 5 par cent, surtax during the can hardly meet the wishes of the Chinese Sun-shades Phonographs, Gramophones, bourly friendships (Loud applause.)
Sir Charles Innta then declared the Interin period. He said: At the Wash Government, there is nevertheless an op- Musical Instruments and Accessories ington Conference the Powers agreed to portunity to readjust the uniform tarif thereof, Electric Materials, Cinemato- railway open in the name and on behal! accord China a Customs surtax of two and system hitherto obtaining in China, by graphs and Accessories thereof, Toys and of the Viceroy. a half per cent, with a view to establish applying the scientific method of classify- Gemes, Articles of Decoration, Toilet Be ing her financial conditions. Such eng the articles. The spirit of goodwill quisites, Clocks, Watches and Accessories which animated the Delegates to the thereof, Lacquer and Lacquered-ware, generous motive is much appreciated Waarington Conference in agreeing to this Tobacconists Sundries, Household Arti China, but unfortunately action on the article has ever been appreciated by the ties of metal manufacture, Indigo, Vege decision, which it was boped could ho effected at an early date, has had to be Chinese Government
table and Artificial postponed for four years. The financial According to the practice of the other embarrasements of the Chinese Govern States, the import duty on articles of ment are to-day more acute than at the luxury is in some cases a high as or even time of the Washington Conference As higher than 100 per cent. While the of the Washington Conference, there is adopte practice prevailing in most no option but to levy a temporay surtax other states, it is nevertheless felt that which will facilitate the task of kin the imposition of a surtax af not exceed abolition and pave the way for the re- ing per cent, on articles of urdy con- adjustment of China's loan obligations as stitutes too great a "disparity of duties well as yield a balance for the construc as compared with the practice in other tion of public litice and subvention of countries It is therefore suggested to
(Continued on next Column). administrative expenditures.
MENT.
:
The empmuniqué issued by the Press Bureau at Peking, supplies the following further information:-
HANDIEST SKIN DOCTOR..
"ZAM-BUK QUICKLY SOOTHING
AND HEALING FOR INJURIES · AND SKIN DISEASE.
Everyone should be up-to-date in their frat- id equipment Prompt measures of the right worry and expense-not to mention d danger to if and limb
Carugate
so often is dacandl to day There rount, healing balm--Zam Ra that safe Fatty salves and dressings cannot be relied upon simply because they are often rancid and useless by the time they are wanted. But Zam-Buk is a pure, soothing, antiseptic haaler. well and carefully compounded in a
cient Be Inbaratory. It is preparation' innocent of
animal fats
clists and harsh, mineral the purest healer ever only is Zam-Buk discovered
l ́and a faze berbal balm that “Keepsta indefinitely, but it has aniquo features that endow it with peculisy affinity for the human akin Consequently Zam,Buk takes the out of "bad place, it allays inflammation and swelling in its own irresistible way; and -WHEN "QUITE" WAS “QUIT.”, after it has drawn all poison and optraption
cut of the skins St
it actually įstimulates Natara When a Grimsby blacksmith, was to grow healthy new bisso..
Pha" absolute charged with deserting his wife, she said.
reliability of Zam-But, is that after her husband left her she dis-ever-ready character, and its power to hess covered He was living near Doncaster and quickly and cleanly with new skin that is
what
famous herbal bes
quite understand."
makes
wrote to him. She received in reply a indispensabie,
read: You come; I Keep Zam-Bak always handy! Use it in
a result, in order to carry out the spirit Chinese Government has no intention to be limited to two and a hall per cent telegram which cases of itch, prickly best, cuts, burns,schida,
DELEGATES COMMENTS. The Japanese delegate, Mr. Yoshizawa, again suggested that the interim surtax as the sure mesas to secure a definite result.
The American delegate, Mr. Strawn explained the American proposal, (already published), and the Italian delegate (Sig. Cerutti) declared that Italy favoured a artar larger than that provided for in the Wasington Treaty.
Anticipating a reconciliation, she went some feel insect bites and Lings, alid, 702 to Doncaster, but was rebuffed by him graver troubles like sczema, ulcers, battleg and told that what he had wired was:
Impetigo, sbaconica, beils, pilos, poi You come quits understand. The wood prods and sore. In handy sits boxes defendant, who offered no explanation, of diapenskflow every hors or direct frums Home Wakefield & Co. (China), was sentenced to three months impris
den Road; Shanghal."
onment.
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