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With regard to the produce tax, consumption tax, and excise, as well as the duties on native opium and salt, leviable by China, Portugal further agrees to accept the same arrangements as shall be agreed upon between the Treaty Powers and China It is, however, understood that the commerce, rights, and privileges of Portugal shall not, in consequence of this undertaking, be placed in any way at a disadvantage as compared with the commerce, rights, and privileges of any other Power.
drawback certificates.
ARTICLE X.
These certificates of drawbacks will be accepted at their face value by the Customs authorities at the port of issue in payment of duties of all kinds, tonnage dues excepted; or shall, in the case of drawbacks for duty paid on foreign go re-exported abroad within three years from the date of importation, be redeemable in ready money by the Imperial Maritime Customs at the port where the import duty was paid, at the option of the holders thereof.
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her subjects and foreigners alike, relating to the opening of mines, the renting of Ley comply with the new Regulations and conditions, which will be imposed by China eral land, and the payment of taxes due to the State, and provided they apply for mits, the provisions of which in regard to necessary business relating to such erations shall be observed. The residence of Portuguese subjects in connection with ch mining operations shall be agreed upon between Portugal and China.
Any Mining Concession granted after the publication of such new Rules shall be ubject to their provisions.
ARTICLE XIV.
Drawback certificates for the return of duties shall be issued by the Imperial Maritime Customs to Portuguese subjects within twenty-one days from the date
It being only right that the shareholders of any Joint Stock Company or the of presentation to the Customs of the papers entitling the applicant to receive suchtners in any commercial undertaking should all he on a footing of equality as wards division of profits and fulfilment of obligations, according to the partnership greement or memorandum and articles of association, the Chinese Government gree that Chinese subjects joining with Portuguese subjects in the organization of a oint Stock Company or commercial undertaking, legally constituted, shall be liable the fulfilment of the obligations imposed by said agreement or memorandum and eles of association, and that Chinese Court will enforce fulfilment of such obliga- ons in harmony with Chinese commercial law if a suit to that effcet be entered; ovided always that their liability shall not be other or greater than that of Portu-
ese shareholders or partners in the same Company or partnership.
Similarly, Portuguese subjects who invest their capital in Chinese enterprises hall be hound to fulfil the obligations imposed by the partnership agreement or memorandum and articles of association. The Portuguese Tribunals shall compel them to fulfil these obligations in conformity with Portuguese commercial law, if a suit that effect be entered, provided that their liability shall be the same as that of the Chinese subjects engaged in the same undertaking.
But if, in connection with any application for a drawback certificate, the Custom authorities discover an attempt on the part of a Portuguese subject to defraud the revenue, he shall be liable to a fine not exceeding five times the amount of the duty or to a confiscation of the goods. In case the goods have been removed from Chines territory, then the Consul shall inflict on the guilty party a suitable fine to be paid to the Chinese Government.
ARTICLE XI.
But as existing Treaty stipulations do not permit foreign merchants to reside in the interior of Chira for the purpose of trade such Joint Stock Company and com-
China agrees to herself establish a system of uniform national coinage and provide for a uniform national currency, which shall be freely used as legal tender in payment of all duties, taxes, and other obligations between the subjects of the two Highercial undertakings may not be established in the interior by foreign and Chinese Contracting Parties in the Chinese Empire. It is understood, however, that all customs duties shall continue to be calculated and paid on the basis of the Haikwa tael.
ARTICLE XIL
The Government of His Most Faithful Majesty agrees to the prohibition by the Chinese Government of the importation into China of morphia and of instruments for its injection, on condition, however, that the Chinese Government will allow the importation of morphia and of instruments for its injection for medical purposes hy doctors, chemists, and druggists, on payment of the prescribed duty and under special permit, which will only be granted to an intending importer upon his signing at the Portuguese Consulate a suitable bond undertaking not to sell morphia except in small quantities, and on production of a requisition signed by duly qualified foreign medical practitioners.
If fraud in connection with such importation be discovered by the Customs authorities, the morphia and instruments for its injection will be seized and confis cated, and the importer will be denied the right to import these articles thereafter.
ARTICLE XIIL
The Chinese Government, recognizing that it is advantageous for the country to develop its mineral resources, and that it is desirable to attract foreign as well as Chinese capital to embark in mining enterprise, agree to revise their existing Mining Regulations in such manner, by the selection of those Rules in force in other nations which seem applicable to conditions in China, that the revision, while promoting the interests of Chinese subjects and in no way prejudicing the sovereign rights of Chips, will offer no impediment to the employment of foreign capital, nor place foreign capitalists at a greater disadvantage than they would be under generally accepted foreign Regulations, and will permit Portuguese subjects to carry on in Chinese territory mining operations and other necessary business relating thereto, provided
ubjects conjointly.
ARTICLE XV.
As Portugal affords protection to trade-marks to the subjects of any other rationality provided alike protection is reciprocated for trade-marks of Portuguese territory, agrees to grant protection to Portuguese trade-marks against unlawful use, subjects, China, in order to obtain this protection for her subjects in Portuguese falsification or imitation by Chinese subjects. To this end the Chinese Government will enact the necessary laws and regulations, and will establish Registration offices at which foreign trade-marks may be registered on payment of reasonable fees.
Further, the Chinese Government agree that, as soon as a Patent Office has been jestablished and special laws with regard to inventions have been adopted, they will, to Portuguese inventors extending to their inventions the same protection as shall be after payment of the prescribed fees, issue certificates, valid for a fixed term of years, given to Chinese patents in Portugal, provided that such inventions do not infringe on previous inventions by subjects of China.
ARTICLE XVI
Qirel
The Government of China having expressed a decided intention to reform its judicial system and to bring it into accord with that of Western nations, Portugal agrees to give every assistance to such reform, and will also be prepared to relinquish extra-territorial rights when satisfied that the state of the Chinese laws, the arrange- ments for their administration, and other considerations warrant it in so doing.
ARTICLE XVII.
The missionary question in China demands, in the opinion of the Chinese Government, careful consideration, so as to avert in the future the troubles which Lave occured in the past. Portugal, as a nation specially interested in the protection
[1837 u-1]