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7. The opium taxes depend on the Provinces of Szechuan, Yunnan, and Kuei- chou, but the mountain roads in these provinces are steep and dangerous, and are infested by numbers of desperate characters armed with guns, who spend their lives in smuggling opium and on occasion use violence. It is proposed to add to the number of gendarmes to keep a strict watch and arrest them. In order to safeguard the gendarmes, any officer who, under circumstances similar to those covered by the Law as to salt smugglers resisting arrest, kills local rowdies armed with guns, or who has wounded any men, shall be held blameless.
8. The surplus from the opium taxes and li-kin shall be applied to training soldiers.
As the simultaneous collection for the eight provinces is about to come into force, it would be inconvenient if the Provinces of Szechuan, Yunnan, and Kueichou increased their export taxes because the eight provinces have increased their taxes and thus embarrass the trade. The Tsai Chêng Ch'u and the Board of Revenue have been requested to inform the high authorities of the three provinces in question that they should adhere to the old taxes, and not increase them on the enforcement of the simultaneous payment scheme.
With regard to the opium lamp li-kin in force in all the provinces, the receipts are trifling. It includes, however, other articles besides opium, and cannot be abolished without inconvenience. No preferential treatment is to be shown, and the amount is not to be increased. All li-kin of the same kind, other than that of the opium lamp. if any, is to be remitted as a concession to merchants.
9. Of opium declared to be in transit to any particular province, as the move- ment of commodities to suit the requirements of the market is essential to trade, a consignment declared for Kiangsi may be changed to Anhui, or one declared for Fukien may be brought back to Kiangsu,
The examination stations must be fully informed, and must see that the opium is the original article, and that the certificates, seals, numbers, and weights correspond with the originals. They must clearly indicate on the tax certificate the province declared as the new destination, and stamp the alteration with the stamp of the station, and allow the opium to proceed to the province thus declared to be retailed. No fee is to be charged by the station for this service. It must be clearly understood that only one alteration in the declared destination is permitted.
10. All seizures of smuggled opiuni made by any of the offices in Hunan, Hupei, Kuangtung, and Kuangsi shall be confiscated and sold in accordance with the old Regulations. The proceeds, with the exception of rewards paid to the officers concerned, shall be remitted to the Financial Commissioner and Reorganization Office of the province concerned.
All seizures of smuggled opium by the examination stations for the prevention of smuggling in the other four provinces shall be confiscated and sold. Half the proceeds shall be given as rewards to the officers concerned, and the other half remitted to the central office.
11. Accounts shall be kept by all stations receiving the opium taxes of their expenses, surplus, the amount of maritime customs duties paid, and simultaneous payment receipts. They will be forwarded monthly to the central office, and the money remitted at the same time. No delay in sending the accounts or the remit- tances will be allowed.
12. The deputies and petty officers in charge of all stations and barriers already established in Hunan, Hupci, Kuangtung, and Kuangsi will report to their own provincial authorities the official expenses of their stations, the expenses incurred for the prevention of smuggling, and the wages of troops employed for the protec- tion of merchants, and such expenses will be met by the provincial authorities. The central office is also to be informed of these details by the provincial authorities.
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Inclosure 6 in No. 1.
461
(Translation.) PROCLAMATION issued by Sun Ting Lin, an official specially promoted by the Emperor to the second rank on the roster of the Council of State, an expectant. Taotai in the Ichang central office for the collection of duty and li-kin on opium and in command of the gendarmes.
WHEREAS on the transit dues and boiled opium excise, collected beforehand by the Icbang Imperial Maritime Customs, an abatement is allowed under the rules on the understanding that freedom from further levy of boiled opium excise and permission to sell at destination apply only if it is carried to provinces below Hukuang, Kiangsi, and Anhui, it is necessary that some modification be made in the case of a pressing demand in Hankow, Kiukiang, An-ch'ing, or Wuhu.
In such case permission to take out of hond will be granted on condition that each inspection office shall, on the opium concerned leaving bond, verify the weights with the special pass, and while deducting the 52 taels of boiled opium excise already paid, levy in full the 30 79 Kuping taels of boiled opium excise due under the existing Regulations of the four provinces before authorizing sale at destination, so as to safe- guard the old-established duty and excise of the two Hu, Kiangsi and Anhui, and agree with the provisions of the present new proposals,
If officers attached to the collectorate accept less than the proper duties, or indulge in similar malpractices, the Ichang offices will, on being petitioned, punish them severely.
Merchants who attempt to mislead the office will be reprimanded or fined, according to the circumstances of the case.
Opium carried to Chinkiang and Shanghae will be examined by the examination station at those places to see that the weight of opium corresponds with the certi- ficate, and may be sold there, but will pay no further taxation.
Szechuan, Yünnan, Kueichou, Shen-si, or Honan opium which arrives at Chin- kiang or Shanghae from below Ichang or Hankow by devious routes by boat or land (without having been reported), and is found to be without a certificate or stamp, will have to pay the various taxes and li-kin, amounting to 120 87 Kuping taels per picul laid down by the Regulations. A certificate will be given and the opium stamped, when it may be sold, and thus uniformity will be secured.
His Excellency Ko Feng Shih, the Commissioner for the collection of the taxes and li-kin on opium for the eight provinces, has been requested to notify the various examination stations as to the rules for making good deficiencies in the payment of the consolidated tax. As it is feared that merchants may delay their own affairs from ignorance of the new rules, this Proclamation is issued for the information of all merchants interested in the opium trade. They must not act in contravention of the rules, and conceal facts to evade payment of duties. All breaches of the rules will be punished by reprimands and fines, &c.
Kuang Isü, 31st year, 6th moon, 3rd day (July 5, 1905).
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