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PUBLIC RECORD OFFICE
गगन
Reference :-
mmimhím C.O.882/11
PUBLIC RECORD OFFICE, LONDON
| ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
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(4) Any person selling or buying or otherwise dealing with articles on which the said tax has not been paid shail be liable to a term of imprisonment not exceeding three years and/or a fine equivalent to ten times the value of the article or articles which shall also be confiscated.
(5) This Mandate shall come into effect on the 11th October, 1926.
It seems desirable to emphasise the fact that the new tax is in principle an internal tax to be distinguished from the imposts levied as Customs duties under the Chinese Mari- time Customs system. There is, of course, no intention to interfere with the latter as at present administered, though possible misunderstanding and friction would be avoided if Maritime Customs co-operation should be available in the collection of the new tax by fiscal authorities to be appointed by my Government."
That Maritime Customs co-operation desired is indicated in a letter addressed to the Commissioner of Customs by the Chinese Superintendent of Customs, who states:-
*
Further, with reference to the collection of the new con sumption and production tax, I wish to reply to your specific questions as follows:-
(1) A tax will be levied basing on the Customs tariff unless, for any technical reason, such would prove unsatis- factory, in which case an effective 2 per cent and 5 per cent. will be charged for general articles and luxuries respectively.
(2) The Ministry of Finance would prefer, if possible. to borrow a room or rooms in the Customs building for the use of a small staff to carry on the collection of the new taxes, which would facilitate work of both the Ministry and Customs administration.
(3) The tax will come into operation commencing on 11th October, 1926, or as near that date as possible.'
CANTON INFORMATION BUREAU.
C.21190/26.
No. 36.
The Governor of Hongkong to the Secretary of State for the Colonies. (Received 15th. November, 1926.)
Secret.
SIR,
Government House, Hongkong, 13th October, 1926.
In continuation of my secret despatch of the 5th October* on
* No. 34.
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the subject of the boycott situation I have the honour to enclose translation of an extract* from the Wa T's: Yat Po of the 5th October, giving an account of a meeting of the General Council of Representatives of the Canton-Hongkong strikers, held at Canton on the 30th September. Subsequently, on the 6th October, the All China Labour Union, the Canton Strike Com- mittee and the Strike Picket Committee conjointly issued a mani- festo, addressed to the general public, to the effect that the 3,000 strike pickets at the various ports in Kuang-tung would be simul taneously relieved of their duties at noon on the 10th October. In was added that these pickets would be concentrated for further training and be ready at any time to take the same action as before in pushing on the movement for severing economic rela- tions with the British, boycotting enemy goods and pulling down the gunboat policy.
"Strike 2. On the 8th October the Kuo-min-tang Executive Committee addressed an open letter to the Canton and Hongkong Comrades " expressing admiration of the good work done by the strikers during the past fifteen months and explaining the neces- sity for a change of policy regarding the strike with a view to The Kuo-min-tang extending the anti-Imperialist movement. earnestly hoped that the strikers would support the new boycott policy and do what they could to consolidate the revolutionary foundation for the welfare of the whole Chinese nation.
held a
"ex-
3. On the 10th October, in celebration of the National Festival Day of the Chinese Republic and of the new movement for tension of the anti-British boycott," over 700 public organisations on the East Parade "demonstration mass meeting' Ground at noon. According to a report by Colonel F. Hayley- Bell those present on the occasion numbered about 60,000, but the Kuo-min-tang Press claims an attendance of about 300,000. There were three platforms, one for the working-classes and peasants, one for the army and police, and one for the merchants and students. The labourers and peasants presented a flag to the Anti-Imperialist Vanguard." strikers, with an inscription Among the speakers who addressed the assembly were repre- sentatives of the Central Kuo-min-tang, the labour unions, the commercial and educational bodies, and also the Canton Soviet's high adviser," Comrade Jacob Borodin. All the speeches were self-withdrawal of the to the same effect, namely, that by the armed blockade" was not meant a settlement of the Canton- Hongkong boycott but a new policy of extending the economic boycott all over the country, and that the various public bodies should combine together to continue the revolutionary work in the spirit of the Canton-Hongkong strikers and should use the economic weapon "to give a more violent blow to Imperialism. Comrade Borodin said that the anti-Imperialist moyement was not yet completed, and that the strike picket comrades should be prepared for a new fight to come. He strongly urged that there must be an uncompromising spirit to push on the anti-Imperialist
* Not printed.
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