乙
289
Junk foreign goods carried in native craft
pay
2. duty under the native tariff, and other dues at the Kowloon and Lappa Stations. Properly speaking these payments should free them throughout the province of Kuangtung, but there is little doubt that additional taxation is levied later on. Yet this can hardly be considered a hardship as according to the Castoms returns for 1900 the incidence of taxation on Foreign Imports (exclusive of Opium) coming under the cognizance of the Kowloon Commissioner, was only at the rate of 1.15%.
(The placing of the Native Customs under Foreign Control may result in an equalisation of the tariff.)
N.B. It is not as a rule permitted to tow native craft of this kind: but if permission to tow is given, the towing vessel must be Chinese.
INTERNAL TRADE.
A. Under West River Rules.
All cargo carried is foreign craft:
7 and a half% (a). Between Treaty Ports pay a duty and a half (b). Between stages pays likin at the stage of shipment: likin at the stage of discharge: likin between the two stages.
(c). Between stages passing a Treaty Port en route pays likin at the stage of shipment, likin from stage of shipment to the Treaty Port, likin from the Treaty Port to the stage of discharge, and at the Treaty Port a full tariff duty of 5%, simply because it passes the Port.
(The levy of this duty should certainly be done away with. It is virtually a surtax of 5% on Steamer-borne cargo, carried from one stage to another, across a Treaty Port. Its abolition really will not affect revenue returns, as no shipper will subject his goods to an impost of this kind, when he can legitimately evade it by placing them on native craft.)
Foreign Steamers can only tow foreign vessels, and vessels towed cannot trade at the stages at all.
(v. comment under the heading International Trade.)
B. Under Inland Water Rules.
Under these rules carriers foreign-owned can only be Steamers. (One again asks in vain wherein a foreign flat, towed by a launch, differs from a flat, with her engines on board.)
They are not permitted to run between Treaty Ports and are therefore debarred from proceeding past a Treaty Port.
(This is one of the provisions of the Inland Water Rules, which urgently calls for revision. A striking proof of its absurdity is afforded by the fact that the open port of Yo-Chou has cut off cargo carriage by steam, between Pakhoi and Hunan.)
Duty payments on cargo, carried by either Foreign or ...