109
[This Document is the Property of His Britannic Majesty's Government O
2765
RECO [January1128 JAN 10,
AFFAIRS OF CHINA.
CONFIDENTIAL.
[1143]
No. 1.
SECTION 1.
(No. 479.) Sir,
Sir J. Jordan to Sir Edward Grey.-(Received January 11, 1910.)
Peking, December 22, 1909.
I HAVE the honour to transmit to you herewith copy of a note which the Dean of the diplomatic body has addressed to the Wai-wu Pu respecting the levy in the treaty marts of Manchuria of a tax, known as "consumption tax," upon goods arriving under an exemption certificate. The nature of this tax and the basis of the protest are fully explained in this note, and I have only to add that it is only after repeated representations to the Viceroy of Manchuria by the consular body at Mukden had failed to have any effect that the foreign representatives have intervened.
The matter was first brought to my notice by His Majesty's consul at Autung in February of last year. At the end of that month the senior consul-general at Mukden addressed a note to the Viceroy, in the name of his colleagues, pointing out 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, and requesting his Excellency to instruct the officials concerned to this effect. To this note the Viceroy returned an evasive reply, and as a subsequent note of protest elicited no responsive action, His Majesty's consul-general, who was now Dean of the consular body, addressed a further note on the 24th June of last year, asking for an answer without delay. This last note was equally unproductive of any result, and Mr. Willis accordingly again returned to the charge on the 5th June of this year, Finally, on the 4th August last, the commissioner of the Fengtien Foreign Office replied on behalf of the Viceroy, in an evasive despatch, the main contention of which was the bald statement that "no kind whatever of miscellaneous taxation is being levied contrary to treaty within the limits of the open marts."
The foreign consuls, rightly judging that no further purpose would be served by continuing representations to the local authorities, accordingly referred the question to their respective Ministers, and at the meeting of the diplomatic body, held on the 1st ultimo, the Dean was empowered to bring this breach of the regulations of 1907 to the attention of the Chinese Government. The enclosed note was therefore, at M. de Kuczynski's request, drawn up at this legation, and forwarded to the Wai-wu Pu on the 19th ultimo.
I should add, for convenience of reference, that the provisional regulations of 1907 were forwarded to you in my despatch No. 560 of the 28th November of that
I have, &c.
year.
eb
J. N. JORDAN.
Your Highness,
Enclosure in No. 1.
Dean of Diplomatic Body to Wai-wu Pu.
November 19, 1909.
ON the 19th November, 1907, your Highness was so good as to communicate to the foreign representatives a set of provisional rules relating to the transport of foreign and native goods to the newly opened marts in Manchuria, according to which special certificates are issued by the customs authorities exempting goods covered by such documents from further taxation. Since the rules have been in force many complaints have reached the consuls at Mukden and Newchwang of the imposition of further duties on goods protected by exemption certificates, and repeated protests have been addressed to his Excellency the Viceroy of Manchuria on the subject by the consular body at Mukden, but the foreign representatives are informed that up to the present those protests have been ineffectual, and that the Manchurian Government have not issued the necessary instructions to the officials concerned for the proper observance of the Imperial regulations.
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