Junk arriving from Formosa at Hong Kong is free from duty up to 1374. Silver that date they are forced to pay duty according to the Foreign Tariff. Unless the duty is paid beforehand, the junks are examined by the Officials at Fuch-Fan-Chan (the Station at the East End of the Harbour); in addition to the tax, these officials also receive bribes.
These junks that leave for Formosa also make a payment of duty on Canton goods shipped to Formosa - the amount of which the Hai Kwan claims as Export duty. The West Customs, when goods are leaving Hong Kong, charge about double the duty which he claims upon similar goods shipped at Macao: because the latter is Chinese territory.
The Customs exacts a higher rate of import duty on native goods being transported than he does for similar goods having China ports for places abroad, e.g., Saigon. The latter pay according to a national Tariff, (which has been obtained with great difficulty, M. Ansell) also rates considerably lower than in the Tientsin tariff.
It appears also that the interpretation between the Waikar & Grain Commissioner and the Hong merchants reported by B. Robertson (Jr.27 Octofen) never went further & the merchants said that beyond a general idea of the rates of duty, they have no fixed tariff to refer to and pay according to; (or more likely what they wish on certain items).
Among the Enclosures (No.14) is a memorandum by M. Russell of the rates of duty, as claimed by the Haikwan, and a Tabulated scale (No.6) drawn up by him showing the rates in the national Tariff, taken from the Book of Revenue Regulations, compared with the rates as taken from the traders' books, and consistent with the rates in the Tientsin Tariff.
The Haikwan seems to impose almost arbitrary taxes. The Native Coasting trade, going to & from most places, is treated with especial severity. It is perfectly clear that the collection of Native Customs is in the same state as that described by Mr. Hart in Parliamentary Paper China No.1, 1865 – page 13, in Reference to the Foreign Customs Inspectorate.
I think this paper should be printed and sent to me bringing the question up to the appointment of the New Haikwan: and the Governor furnished with Confidentially the D.O paper asked for his remarks. I dissent from Sir Brooke Robertson's views.
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