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established in respect of which satisfactory proof was produced to the Commissioner of Customs that it had been conveyed from a Formosan port would be treated in the same manner.
In accordance with the intimation conveyed to me by Your Excellency the duties paid by Messrs Flint Kilby and Company on the sugar imported by them from Takao in the "Bonnington" were refunded to that firm by the Customs Authorities at Yokohama and I beg to express to Your Excellency my thanks for the manner in which that case was arranged and settled.
Subsequently however the same firm applied for the return of the duty amounting to $413.13 on 3750 bags of Formosan sugar shipped from Takao on the 2nd August last to Yokohama under a through Bill of Lading allowing of transhipment at Hong Kong and landed at Yokohama by the Steamship "Strathesk".
Her Majesty's Acting Consul has discussed this case with the Commissioner of Customs at that port, but they have not been able to come to an agreement, and the latter addressed a letter to Her Majesty's Acting Consul on the 8th ultimo declining to return the duty paid on the ground that the arrangement alluded to above is applicable only to direct shipments from Formosa to Japan, and not to cargo which has passed through a foreign port. I venture however to observe that the Bill of Lading which I beg to enclose for Your Excellency's inspection affords proof that the sugar when shipped was actually destined to Yokohama, while the affidavit, which accompanies it is evidence of the Formosan origin of the cargo, which has merely passed through the harbour of Hong Kong on its way to Japan.
I should be much obliged therefore if Your Excellency would be so good as to refer this point to the proper Authorities, and I trust that they will be disposed to take the view that the rule case
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