and every industrial undertaking is only to be regarded as an additional means of collecting a larger revenue, the evil of the last few years will be perpetuated.
Coal imported from foreign countries for the use of foreign war and merchant steamers ought to be free of duty. The duty on native coal is excessive, and prevents its competing with Japanese or other foreign coal. The difference in the duty betwixt foreign and native coal is 8 striking that it appears to us to be an over- sight, the foreign is 5 cand. per ton, and the native 6, 6e. 8o., ur say thirteen times greater than the other.
Cuano and all manures we think ought to be : allowed to come in free of duty.
Speller, Saltpatre, and Sulphur-The im- portation of these articles is allowed by section ¡III. rule V. for sale to Chinese duly authorized to purchase them; so far as we know up to date. no Chinese have been duly authorized to deal in these articles here. and the consequence is that the trade in them has gone to Hongkong. This ought to be rectified.
Coast Trade Duties.--We think the half duties now levied should be abolished. and that the payment of duty at one Treaty Port should free the Goods at all others. These duties are not provided for by any treaty stipulation. and we can see no good reason why the Coast Trade should be taxed more heavily than any other trade.
Tonnage Dues.--These are very heavy; on looking over the Customs Returns we find that Haikwan Tls. 86.654,48171,200 bave been collected from 31st March, 1862, up to 31st December. 1866, while we should say that not more than $2,000 to $3.000 have been expended on improving the barbour. This is not as it should be, and we would suggest that a certain proportion, say one half of the ton- nage dues, less the expense of collection, be set I aside for the requirements of the port where it is collected. There is a great need of an efficient water-police, and the public bands and wharves are both insufficient and in bad repair; there are one or two dangerous rocks in the harbour. which it would be quite possible to remove; and lastly, a good light-house on Chapel Island is a great desideratum, not only for Amoy, but also for the whole coasting trade.
We think that steamers or vessels plying to Manila ought to come ander the four months' clause, in the same manner as those running. betwixt Shanghai and Japan; at present they have to pay each trip. and the tax is very heavy. We also think that vessels entering and clearing in ballast ought to be free, and that the compulsory sale of damaged cargo landed from a vessel in distress ought not to subject her to tonnage dues.
Pilotege-Anoy has a great natural advan tage in being so easy of access, and we would deprecate any arbitrary rules being foisted upon us in the matter of Pilots and Pilotages.
Wauchew.-We are strongly of opinion that Wanchew might advantageously he made n. Treaty port; previous to the opening of the
Custom-bonse a considerable general business was done there, which qu:doubtedly could be reaewed and increased. It is situated too far from Ningpo on the one hand, and Foodtow on the other, to be likely to take away any of the legitimate business of these ports. At present we believe a very considerablo portion" of the trade is done in native owned Lorchas, through Hongkong, from which the Imperial revenue benefits nothing; were the post opened we feel certain that a large additional reveune would flow into the Custom Mouse coffers,
Subsidiary Portfs. --Weadvorntethe opening of all the principal ports on the Coast, not as re- gular Treaty ports, but as subsidiary to these, and under sneh regulations as would ensure a large increase of Imperial revenue, while at the sante time they would prevent detriment to vestea interests at Treaty ports. T effect this, and do away with the necessity of having expensive consular. Custom House, and Mereans tile Establishments, at these subsidiary ports, we would propose that it be imperative that all vessels going to any of these ports must go from the nearest Treaty port, where they would deposit their papers, give bond, take out a special permit, and afterwards retirn the numbest Treaty port to clear w the uenal manner. We think that without some salutary regulations, such as we have pointed out, the trade would speedily degene- rate into a snuggling one.
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Mandaria Sularies. We would take this op portunity of pointing out that so long as Man- darins at Treaty ports are insufficiently paid by their Government, so long will they endeavour to osnot illegal squeezes from our commerce. It is quite out of our province to offer sugges. tions bearing upou the internal economy of China, but there is little doubt that this matter deserves some serious consideration at the hands of those who are entrusted with the revision of our Treaty.
In conclusion, we beg to repeat that through the Lee kim taxes, and the Custom House res- trictious, we have partially lost several valuable brates of the legitimate trade of the pot which it has enjoyed for a very long time, it is of course manifestly unjust that our trade should be directed in this manner from its na tural channels, and we hope and trust that the impediments which have caused this disruption will soon be finally removed, and measures taken to prevent the possibility of their recur- rence in the future.
We shall feel obliged by your forwarding a copy of this letter to H.M.'s Minister at your convenience, and should you require any fur ther information upon the points on which we have commented, or upon any others, we shall be most happy to supply you with the same as far as lies in oar power.
We have the honor to be, Sir, Your most obedient servants,
Signed by all the British Mercantile Firms
in Amoy.
TO ROBERT SWINHOE, Esq.
H. J's Conant, Amoy.
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