}
TRANSLATION.
96
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to galleguma Jioilik end animaenqque qIavorogir чot gnosau
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bra eoneiraqze eldareblenou to Celoftto na era voŸ
add to tolloq bentryetab siit of anoidae(do meten ton bluoda
.mulgo aaerqque of esalvonq akili at sekitroɗdua
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AX
Enclosure in the Acting Governor General's despatch, dated July 29,
1910 to H.B.M. Consul General, Canton.
Report of the Opium Prohibition Bureau.
The deputy in charge of the Investigation Office, has,
e under instruxtions, made enquiries and now submite the following
report.
The newly instituted licence tax is levied on prepared opium
shops and on opium smokers after the drug has been boiled down. As the
management of the tax could not be undertaken by officiale, owing to
their ignorance of the trade, Liang Chao-t'ang, the leading opium
merchant, and the proprietor of the Kuang Jung Yuan firm was specially
appointed with instructions to establish the Kuang Yüen office to
collect and account for this tax on behalf of the Government. It is
clearly laid down in the regulations that any individual who purchases
dire
raw opium and prepares it for consumption shall within three days, &
after the drug has been boiled, pay the tax to the office in person;
and the raw opium merchants have no instructions to receive payment
of the tax at the time of sale. As, however, many purchasers of opium
are unknown to the dealers or have come in from their native villages,
should they, after the preparation of the opium has been completed,
fail to comply with the regulations governing the payment of the tax,
the dealer would have no means of enforcing payment. Consequently, a
system of guarantees was introduced whereby before purchase of raN oplum must produce a shop guarantee before being allowed to remove the drug, his guarantor being held responsible for the amount of the tax
due.
The rules state that the tax is levied after the opium has been
boiled down and prepared and not at the time of the sale of the raw
article. The line of demarcation is already defined, as the regula- tions lay down that raw opium dealers, when importing the drug, must
report