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the system of selling "ex-godown Hongkong" has so largely

developed, for I understand that a payment of 10% will

bring the goods to Swatow or elsewhere. "There are two

or three organisations working between Hongkong and Swatow

and Macao and Swatow which will undertake to take delivery

of goods in Hongkong or Macao and put them safely into

dealers' shops in Swatow for an all-in charge of 10% of the

declared value. Declaration of value is up to the owner

of the cargo but he will only receive insurance money

M

if

on the value he declares

the goods are lost or captured

quite irrespective of the real value". The smuggling organisation can afford to lose one cargo in five and it

is supposed that the ratio of seizures does not exceed one

cargo in eight at the most.

4.

The following commodities are especially

attractive from the smugglers' point of view:-

Thread (about 60% estimated to be smuggled).

Messrs. Bradley and Company state:

"The 40% only comes through us instead of

smugglers because we give away a good slice of our agency

commission."

Sugar (smuggling has recently become enormous).

Woollen goods.

"In fact it is only necessary to go through the Tariff and find articles of no great bulk which pay a duty rate of more than 12% to be absolutely certain that such articles are smuggled.

goods as against regular importation varies in direct ratio

to the duty rate. Thus, goods paying a rate which works out at say 12% ad valorem or less are properly imported through the Customs, goods paying up to 80%/25% are smuggled

And the percentage of smuggled

to

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