Kwang Yung province -
29. I have made Extracts from that book and beg to forward them as Enclosure HP 15. The work I am informed consists of two volumes and can be purchased at Peking for $4.10 or $12. The copy now before me was obtained at Peking quite recently and contains the Rules and Regulations for the Kwang Yung. Hopes - a comparison of these two sets of Extracts shews the trustworthiness of the manuscript information and renders portions of it clear which are obscure to the ordinary student, but which were doubtless intelligible enough to the compiler.
30. Under general headings of "Commodities excepted from duty" we find nevertheless that the articles have to pay a small duty when they are under certain circumstances, such as when they are taken about locally in small boats for home consumption, but if the articles are listed and shipped to foreign ports, then they are to be taken out of the duty exception and be placed under the Several tariff. Tea, wine, tobacco, vegetables, spices, fruit, are given as articles under the Exemption duty list - I have only been able to glance through this book.