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1. It is clear that the Chinese Authorities levy duty later on foreign goods shipped to and from Hong Kong as if this were a port of China and at a much higher rate than is leviable on goods taken out of or brought from China in Foreign bottoms.
2. It has also been shown that no tax is payable at Keelung and that only in certain cases on goods exported from Formosa in native vessels, but the Canton Hoppo assumes the right to levy export duties on products which are not subject to an export tax in the province from which they came.
Moreover, according to what takes place now, the junk, whose papers must be endorsed in order that she may be overhauled at least, is liable to be confiscated if she approaches a foreign ship which we call "free".
3. It has been shown that many British manufactures shipped from Hong Kong to the West Coast of China pay more than twice the duty which the same manufactures cost if shipped from Macao, and that it pays the Hong Kong China merchant to ship goods to Macao by steamer via the East Coast, when...
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