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May, Last, whether the Chinese foot is at liberty to levy any other tax on goods than that provided by the "Treaty of Sication" on opium and other goods being "British merchandise" carried in "Vessels" or being carried in "Chinese Vessels" to or from "the Treaty Ports" we are of opinion that the Tariff provided under that Treaty (XI. Hertalet p. 97), as the Treaty contains no words extending the operation of that Tariff beyond the scope of the Tariff fixed by Article X of the Treaty of Ranking, of which it is a revision, must be taken to apply to goods, being British merchandise, when imported in British Vessels into one of the Treaty Ports & has no application to goods imported in Chinese Vessels.
The Treaty of Ranking a subsequent Trade Regulations (VI. Hertalet. p. 243) clearly apply only to Trade carried on in British Merchantmen.
We observe that the term "Merchandise" does not occur in the Treaty nor in the revised Tariff, & that we do not find any provision for the carrying on of Trade by British Merchants at any of the open Ports in Chinese Vessels.
We have &c.
15.) R. P. Collier 1.) J.D. Coleridge
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