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nature of a transit duty, such as all native customs

duties, tung-chuan, tung-shui, huo-wu-shui, railway

huo-chuan, parcel post likin, transit dues in lieu of likin, coast-trade duty, duty on goods from one Chinese

port to another, Lo-Ti-shui, and all principal and

miscellaneous levies which are in the nature of tax on

÷

goods in transit. Instead a new "national import tariff“, with duties ranging from 7% to 57% ad valorem, is to be put into force and excise duty is to be imposed on all goods manufactured in the factories located within the

territories of the Republic of China.

3.

Early in July last, when I first heard of

these proposals, I consulted both the Honourable Mr. D.G.M.

Bernard, Chairman of the Hong Kong General Chamber of Commerce, and Colonel F. Hayley Bell as to the probable effect on Hong Kong trade of the Nanking Government's

scheme.

4.

f

Mr. Bernard replied on the 11th July:-

"The effect just now on Hong Kong is entirely dependent

on the attitude of the Chinese in the ports affected.

they desire to resist the taxes, they will no doubt curtail

their business. But I have no information yet as to what

action, if any, merchants propose to take. Past

experience does not lead one to think that the Foreign

Powers will do anything except perhaps record a protest.

If the increased taxes go through without trouble, I do

not anticipate any great effect on Hong Kong trade at the

present time" In a postscript Mr. Bernard added: "I

understand refined sugar is in the luxury class, but I

am not sure how this is going to be taxed. A high duty

on

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