Your Excellency,
2
Inclosure 2 in No. 1.
Mr. Straight to Hsu Shih Chang.
American Consulate-General, Mukden, February 27, 1908.
IT has been officially reported that at Antung and Kuangchengtzu the local authorities are collecting the "consumption" and other inland taxes on foreign goods in the hands of Chinese merchants.
The Representatives at Mukden of the United States, Russia, Japan, Great Britain, and Germany, therefore, have on the 25th instant agreed to bring this matter to your Excellency's attention.
Such an imposition is, as your Excellency must admit, contrary not only to Treaty provisions, but inconsistent with the recently issued "Experimental Regulations for the collection of duty on native and foreign goods shipped to the new ports in Manchuria," and manifestly in restraint of trade.
On behalf of my colleagues of the Consular Body of Mukden, I must therefore protest against the continued levy of such taxes, and request your Excellency to instruct the officials concerned that foreign goods, having paid the regular import duty, are, at the opened places, exempt from all further taxation whatsoever, whether these goods be in the hands of foreigners or of Chinese.
Sir,
I avail, &c.
(Signed) WILLARD D. STRAIGHT,
American Consul-General and Senior Consul.
Inclosure 3 in No. 1.
Hsu Shih Chang to Mr. Straight.
[Undated.]
I HAVE the honour to inform you that I am in receipt of your note regarding the collection of inland taxes on foreign goods in Chinese hands at Antung and other Treaty ports.
There must be a uniform practice at all Treaty ports.
The Governors of Kirin and Hei Lung Chiang are now in Mukden, and in consultation with them a satisfactory procedure will be decided upon.
On the conclusion of these conferences, I shall again address you.
I trust that you will communicate the foregoing to your colleagues,
(Signed) HSU SHIH CHANG.
3
My American colleague has informed me that there is no doubt but that "consumption" taxes are being levied at Tichling, Kuanchengtzu, and other places on kerosene oil, and he is taking up specific cases in addition to our general protest. I am of opinion that there is little doubt that British goods are being subjected to similar levies, but in these cases it is difficult to persuade a Chinese subject to lay a complaint before a foreign Consul except in the most general terms, and, unfortunately, with the exception of the British-American Tobacco Company and Messrs. Butterfield and Swire, who have recently deputed an assistant to travel in Manchuria in the interests of their (Hong Kong sugar refinery), there are no British firms of any standing established outside Newchwang.
I have, &c. (Signed) ROBERT WILLIS.
Your Excellency,
Inclosure 5 in No. 1.
Mr. Straight to Hsu Shih Chang.
[Undated.]
ON the 27th February last I had the honour, on behalf of my colleagues and myself, to call your Excellency's attention to the unwarranted levy of the "consumption" and other inland taxes on foreign goods in the hands of Chinese merchants at Antung and Kuanchengtzu.
The Representatives at Mukden of the United States, Russia, Japan, Great Britain, and Germany agreed at that time to point out to your Excellency that such impositions are not only contrary to Treaty provision, but inconsistent with the "Experimental Regulations for the collection of duty on native and foreign goods shipped to the new ports in Manchuria," and are manifestly in restraint of trade.
On the 4th March your Excellency replied that there should be a uniform practice at all Treaty ports, and stated that, as the Governors of Kirin and Heilung Chiang were then in Mukden, the question would be considered in deliberation. Your Excellency further engaged to address me on the conclusion of the conference being held at that time.
Not having received further word from your Excellency, and having been officially informed that inland taxes are still being levied on foreign goods in the hands of Chinese merchants at Harbin, Kirin, Kuanchengtzu, Tichling, and Fakumen, I have the honour, on behalf of my Japanese, British, German, and Russian colleagues, and my own nationals, strongly to protest against these levies, and to urge your Excellency to direct the officials concerned, who must, I feel confident, be acting contrary to your Excellency's instructions, to cease these collections, which at the present time seriously hamper trade.
I avail, &c. (Signed) WILLARD D. STRAIGHT.
Inclosure 4 in No. 1.
Acting Consul-General Willis to Sir J. Jordan.
(No. 43.) Sir,
Mukden, May 14, 1908.
WITH reference to my despatch No. 28 of the 16th March last, I have the honour to report that at the instance of the American Consul-General a Consular meeting was held on the 11th instant, at which it was decided to address a further note, of which I inclose a copy, to the Viceroy with reference to the levy of inland dues on foreign goods in the hands of native dealers at the various open marts in Manchuria.
As far as this Consulate-General is concerned, the only direct complaint that has recently been received was from the British-American Tobacco Company at Harbin, who, as reported in my despatch No. 37 of the 16th April, stated that inland duties were being levied in Fu Chia-tien, the native city in the vicinity of Harbin, from Chinese dealers purchasing their goods.
I am, however, now informed by the manager of the Tobacco Company in Manchuria that the Harbin Tax Office are at present accepting the exemption certificates, and have temporarily desisted from levying any further dues; the whole question is, I understand, reserved until a decision is arrived at as to whether Fu Chia-tien is to be considered an open mart or otherwise.
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