8
7
Inclosure 4 in No. 1.
459
(Translation.)
Inclosure 2 in No. 1.
Rough Tracing of China Inland Mission Map.
[Not printed.]
Inclosure 3 in No. 1,
REGULATIONS in force with regard to the joint management by the four provinces of Hupei, Hunan, Kiangsi, and Anhui of the taxes on opium and destination ti-kin on boiled opium.
EVERY package of opium weighing 1 picul gross weight will be allowed to deduct 9 catties for the outer covering and + catties for inside wrappings. A further reduction of 10 per cent. will be allowed to the 87 remaining catties, and this net weight of opium, neither more nor less, will be assumed for purposes of taxation.
The taxes may be paid in silver or copper cash, but no further concessions will be made.
2. Every picul net weight of opium shall pay a principal tax of 30 Kuping taels, plus 20 per cent., i.e., 6 Kuping taels, and an "excess or deficit" tax of 47 taels, plus 20 per cent., make a total of 4164 Kuping taels.
3. Every ounce net weight of opium shall pay a reorganization tax and a prevention of smuggling tax in full money of 9 cash each, plus 20 per cent. in full money, ie., 1'8 cash, making a total of 216 cash.
4. For destination li-kin, from every package of 1 picul of opium 13 catties will be deducted for the outer covering and inner wrappings as in the case of the principal tax, leaving 87 catties of opium net weight; a further reduction of 2 per cent. on the net weight will be allowed for dryness. Every ounce will then pay destination li-kin of 70 cash in full.
This tax may be paid by a promissory note due in three months' time. When the tax is paid on the spot every ounce will pay 66 cash.
5. As the distance to Kiangsi and Anhui is further than to Human and Hupei, and the expense of transport greater, a reduction of 5 per cent, in value of the taxes to be paid is allowed as a concession to merchants, e.g., 95 taels will be received for a tax amounting to 100 taels and 95,000 cash for 100,000 cash.
REGULATION in force with regard to the joint management by the two Kuang
Provinces of the taxes on opium and destination li-kin on boiled opium.
Opium destined for retail sale within the provinces shall report at the first barrier, and a further reduction of 5 catties for the outer wooden or cane packing (in addition to the 13 above referred to) shall be made from every picul. Every picul net weight of opium shall pay a tax of 30 Kuping taels and a destination li-kin of 70 Kuping taels. Every piece of opium shall be stamped, and a certificate shall be given stating in detail the amount of the taxes paid and the weight, in order that it may be passed without further taxation after inspection at other barriers.
(Translation.)
JOINT PROCLAMATION issued by Chou Fu, Acting Viceroy of the Liang Kiang; Ts'ung, Tartar General of Foochow and Viceroy of Min Ché; Chin Ch'üan Hsuan, Acting Viceroy of the Liang Kuang, Chang Chih Tung, Viceroy of Hukuang; Lu, Governor of Kiangsu; Chêng Kus Chuan, Governor of Anhui; Hu, Governor of Kiangsi; Tuan Fang, Governor of Hunan; Chang, Governor of Kuangtung; Li Chin Hsi, Governor of Kuangsi; Ko Feng Shih, Imperial Commissioner for the simultaneous collection of all taxes and li-kin on opium in the eight provinces, Governor of Kueichou.
WHEREAS we have received Imperial orders to consult the Board of Revenue as to the better management of fiscal matters; and whereas we have received a communication from the Ministers of the Board stating that His Imperial Majesty the Emperor has been pleased to approve a Memorial submitted by them for the simul- taneous collection of all taxes and li-kin on opium coming from Szechuan, Yünnan, and Kueichou destined for sale in the eight provinces, and has been pleased to order that the scheme in the Memorial should be put into effect; and whereas the original Memorial proposed that a central office should be established at Ichang, in Hupei, for the collection of the taxes on opium and destination li-kin on boiled opium, and that branch offices should be established at Hung Chiang, in flunan, and at Wuchow, in Kuangsi, and that the taxes and li-kin should be collected in accordance with the Regulations in force in Ichang; we, therefore, order that the destination li-kin shall be paid in advance on all opium, whether carried in steamers or sailing-boats. We have also, after consultation, added twelve new Regulations to those already in force, and have temporarily established the central office at Wuchang, and submitted these proposals in a Memorial to the Emperor.
The Regulations for the collection of the taxes at the offices at Ichang, Hung Chiang, and Wuchow shall continue to be the old ones. From the date of the enforcement of the new scheme, Ichang and Hung-chiang will collect for the Hukuang Provinces, and Wuchow will collect for the two Kuang Provinces.
Each province will provisionally use its own documents and stamps on opium retailed in its borders in order to avoid confusion. On no account may opium destined for retail sale at present in stock in the Hu and Kuang Provinces be carried beyond their borders and confused with opium in other provinces.
When application is made to convey opium beyond the limits of the eight provinces it will pay all taxes and li-kin. Opium carried in a steamer must pay all opium li-kin before dispatch. The central office will then issue a certificate and place a stamp on the opium. No further taxation will be imposed, whichever of the eight provinces may be declared as its destination.
Inspection and prevention of smuggling stations will be established at various important centres in Kiangsi, Anhui, Kiangsu, and Fukien. On the production at these stations of an export certificate issued by any office, stating that all taxes and li-kin have been paid, the opium will be passed free and certificate indorsed and stamped. If the certificate and the opium do not correspond, or the stamp (on the opium) bears traces of substitution, the facts shall be telegraphically reported to the central office for investigation and decision. If the opium does not bear the stamp of the central office it shall be confiscated according to Regulation.
When on arriving at a customs barrier it is reported that opium has only paid the customs duty, the destination likin shall be made good, and paid to the inspection station in accordance with the Regulations in force for the four provinces, and the opium stamped with the stamp of the central office; it will then be allowed to be taken to any of the eight provinces and sold by retail.
The Reports of the various offices in the past show that, leaving Kiangsi and Anhui out of account, the amount of opium destined for Kiangsu and Fukien is trifling. Traders have not in the past established houses for the sale of opium beyond the eight provinces, and under present circumstances they cannot with justice carry it there for retailing purposes.
Still it is much to be feared that when the seheme for the simultaneous collection of all taxes comes into operation, they will declare that the opium is destined for places not in the eight provinces, in the hope of escaping with the lesser tax on opium in transit to the detriment of the revenue. Steps must be taken to prevent this abuse. All opium that passes the stations of Ichang Hung