B

F

H

the connivance of the thinly disguised mandarins and if it does not pay the actual duty, it pays something considerable which probably does not go further than the mandarin's pocket.

9

258

the loss of revenue will be proportionally reduced; but if it be not so it would occasion a great stretch of authority to collect likin or other inland dues at the entrance of our harbour or at sea before

K

During the last 3 or 4 years, owing to the two taotais, as he is occasionally called, having had his command a considerable number

I think

Vessels equipped in Europe and well manned, might as well be employed in getting a little profit

a trade which

Opinion

Certain hands

have established Likin offices, or perhaps they may be called Custom Houses, at the two exits from the Hongkong harbour and elsewhere in the neighbourhood...

These establishments collect about 16 taels a chest on all opium going out in harbour craft, and if this collection were a part of the export duty when the import duty had become payable.

Then Custom Houses or whatever they may be called are most anomalous - for a tax (the import duty) is the first charge on the opium - why is it not collected? And how can native vessels having called at these stations and paid the duties demanded be afterwards treated as smugglers?

According to a note which I saw in the appendix to the Customs trade returns of 1869, it is stated that the Viceroy of Canton collected at 9 Chinese stations round Hongkong and Macau in the Chinese year to 30th January 1870 duty amounting

EX.

Ko

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