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both "maximum" (or "general") and "minimum" rates, and goods are charged one rate or the other, or rates intermediate between the two, in accordance with their origin. Goods from the United Kingdom enjoy the "minimum" rates of duty, but goods from Hongkong and most goods from India have to pay the "maximum" or "general" rates, and further if U.K. goods are transhipped at Hongkong they loss their right to "minimum" rates and have to pay the "maximum".

maximam”

Thus in the important case of cotton yarn the (or "general") duty for types measuring between 31,000 and 41,000 metres to the kilogramme is 42 fr. per 100 kg. and the "minimum" 28 fr., both rates being subject to a so-efficient of 4, so that cotton yarn of this kind from India or Hongkong transiting Indo-China pays as much as 33.6 fra. per 100 kgs.

In a despatch dated April 10th, 1922, H.B.M. Consul General at Yunnanfu called the attention of his French colleague at that place to several cases of high ad valorem incidence of the transit duty including (1) 14 sanes of electrical apparatus sent from Pishihohai to Hongkong via Tonkin on which the transit duties were approximately 10 per cent of the value of the goods, (2) on cases of electrical machinery and other goods sent from Yunnan to Hongkong, the duties were 6.6 per cent of the value. In a more resent oREO these figures were much exceeded; hospital supplies sent in 1924 to a British hospital at Yunnan were charged $50.96 or 34% of their valus (§150). A protest against this extraordinarily high transit duty is understood to have been without effect; the French Customs authorities merely attributing the amount of the dues to the co-efficients of

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