1929-05-18 — Page 4

DODWELL & COMPANY, LTD.

FOR NEW YORK AND BOSTON via SUEZ,

Sails on or about. 30th May, S.S. "BOLTON CASTLE"

LLOYD TRIESTINO

REGULAR MONTHLY PASSENGER AND FREIGHT SERVICE FOR BRINDISI, VENICE AND TRIESTE (FIUME). TAKING CARGO ON THROUGH BILLS OF LADING TO GENOA, ALL ITALIAN, ADRIATIC, LEVANT, BLACK SEA AND DANUBE PORTS. PASSAGE RATES.

BRINDISI, VENICE & TRIESTE

NEXT SAILINGS.

£75.0.0.

OUTWARDS FOR SHANGHAI, YOKOHAMA, KOBE & MOJL

S.S. "FIUME"

S.S. "VENEZIA"

S.S. "NIFTON"

S.S. "TIMAVO"

THE CHINA MAIL,

SOME HANDICAPS.

SHIPPING

SECTION.

po,

CHINA COAST

LATEST CHANGES OF THE PERSONNEL

Captain P. J. Green, of the "Ning. of the

is on reserve,

master,

Captain D. D. Richards, “Chúngking.” has gone Williams,

the of Вых gone master,

fail not only to be a grave disad-"Ningpo." vantage to foreign shipping, but de- trimental to Spanish national trade. Remedial Work

FLAG DISCRIMINATION AND

With regard

to the question of DOUBLE TAXATION

Customs fines, a North Country ship! INTERNATIONAL COMPLICATIONS owner, on behalf of the Chamber of

By a Special Correspondent in

Shipping, recently had an interview with the authorities at Madrid, from which an improvement in Spanish re- Journal of Commerce".]

lations with British shipping is anti- There was a time when British

cipated. As a matter of fact, the re shipping was re-eminent and pars-medial work of such important bodies the As- mount on the high seas-when the as the Chamber of Shipping, competition of other maritime astions sociated Chambers of Commerce, the was infinitely less keen and did not Imperial Shipping Committee and constitute the great factor which it the League of Nations itself is exer Is to-day in the world markets. Incising an enormous effect, and the these days the handicaps which were day may not be far distant when met with

abroad did not press so auch discriminatory barriers will have heavily upon British shipping Thon entirely disappeared. came the war, with its disturbing in- fluences, and the advent of the Unit- ...Sails hence on or about. 19th May-ed States into the world shipping, Sails bence on or about 23rd May with their consequent hysterical at- a paramount mer- .Sails hence on or about 11th June. tempts to create

In a fecent article .Sails hence on or about 20th June.cantile marine.

of Commerce" the in "The Journal present writer took accesion to trace the activities of the United States in the direction of bolstering up their shipping industry by adventitious means, and there is no need to re-

From Hong Kong.

HOMEWARDS FOR BRINDISI, VENICE AND TRIESTE.

S.S. "ROSANDRA"

M.V. "ROMOLO"

S.3. "FIUME"

SS. "VENEZIA”

NATAL LINE

From Hong Kong.

.Sails on or about 29th May. .Sails on or about 7th June. Sails on or about 18th June. Sails on or about 25th June.

OF STEAMERS

FROM CALCUTTA & COLOMBO TO SOUTH AFRICAN PORTS.

Sails from Calcutta 4th June. S.S. UMVOLOSI" Regular Passenger and Cargo Service to South African Ports. Through Hills of Lading issued from Hong Kong.

For Freight or Passage on any of the above Lines apply to:-

DODWELL & CO., LTD., Agents.

Telephone Central 1030,

NYISLINE

THROUGH BOOKING TO EUROPE AT REDUCED RATES, £120, £112, 110, £102, £83, via San Francisco, £95, £90 10%. via Japan and Seattle.

SAN FRANCISCO via Shanghai, Japan Ports & Honolulu.

TÁIYO MAKU

TENYO MARU

Wednesday, 29th May. Wednesday, 12th June.

SEATTLE, VICTORIA via Shanghai & Japan Ports.

TYO MARU

SHIDZUOKA MARU

Monday, 20th May.

Monday, 17th June.

LONDON, MARSEILLES, ANTWERP, ROTTERDAM via

Singapore, Penang, Colombe, Suez.

KATORI MARU (Calls Lisbon)

ATSUTA MARU

SYDNEY & MELBOURNE via Manila & Ports.

KAGA MARU

Saturday, 1st June,

Saturday, 15th June.

Wednesday, 22nd May. Wednesday,

20th June.

Tuesday, 28th May. Tuesday, 11th June.

BOMBAY via Singapore, Penang, & Colombo.

TANGO MARU

+ PENANG MARU ..

SADO MARU

Mexico & Panama.

GINYO MARU

WAKASA MARU

WHEN YOU ARE ON LEAVE

keep in Touch with Hong Kong and China affairs by subscribing to the

OVERLAND CHINA MAIL

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JUST REORGANISED.

3 Months $ 3.75

6 Months $ 7.50 12 Months $15.00 including Postage.

Newspaper Enterprise Ltd. China Mail Offices, 3A, Wyndham Street.

capitulate. But it may be noted that they have not yet repented of their folly, but are pursuing that policy of flag discrimination with greater vehemence, as will be noted from their latest venture with regard to the coal export.

A Concrete Example

But other nations of recent years have come to the forefront in this respect, to the detriment of foreign shipping, Italy, Spain and Portugal being amongst the offenders. As an example of the sterilising effect upon of discrimination this great industry of

concrete exam

of example tactics take a the attempt of the latter nation some years ago to favour the shipping of the national flag. The differentiat organised a system of

of charging dues,

SOUTH AMERICA (West Const) via Japan, Honolulu, Los Angeles, in a way that threatened to ex-

Thursday, 30th May,

ing

SOUTH AMERICA (East Coast) via Singapore, Cape Town & Ports,ly suicidal.

NEW YORK via PANAMA.

+ ASUKA MARU

Friday, 7th Jane.

Friday,

31st May,

LIVERPOOL via Port Said, Geneva, Marseilles.

+ TOYOOKA MARU

Tuesday, 21st May

CALCUTTA via Singapore, Penang & Rangoon,

AKITA MARU

SHANGHAI, KOBE & YOKOHAMA,

+ DURBAN MARU

ILAKONE MARU

AWA MARU

+Cargo only.

Thursday, 30th May.

Thursday, 23rd May. Me day, 27th May.

31st May-

.... Friday,

Reduced 1st Class Excursion Rates quoted between Manils and Australia.

For further information apply to-NIPPON YUSEN KAISHA.

(Private exchange to all departments.}

Tel. Central No. 292 and 3897.

O.

S. K.

SAILINGS FROM HONG KONG SUBJECT TO ALTERATION.

LONDON, HAMBURG, ROTTERDAM & ANTWERP-Via Singapore

Colombo, Suez and Port Said. ANDES MARU

Sunday, 9th June...

RIO DE JANEIRO, SANTOS & BUENOS AIRES-Via Saigon, Singapore,

Colombo, Durban & Cape Town.

MANILA MARU ..........

BOMBAY Via Singapore & Colombo.

GANGES MARU

Thursday, 27th Jane.

Tuesday, 21st May.

SHINNOH MARU (Calls at Karachi) Monday, 3rd June. DURBAN, LOURENCO MARQUES, BEIXA, DAR-ES-SALAAM, ZANZIBAR

& MOMBASA-Vis Singapore & Colombo,

Friday, 31st May. CHICAGO MABU

CALCUTTA Via Singapore, Penang & Rengama

INDUS MARU

a dis

clude foreign shipping from their shores a policy, which was obvious-

Not only was crimination made in the amount of the dues, but in the manner of pay- ment, in so far as foreign shipping had to pay in sterling, while national shipping paid in "ecudos." The pre- ferential reductions which accrued to the national shipping were so great 29 to represent something like 6s, per ton in freight.

Another international complication which hampers shipping is that of double taxation. In Great Britain a trade or industry in taxed on its pro- fits, and is subject valy to one laxa- tien that of its own Government. into quite a But shipping comes

A. shipowner different category. must make out his returns like any

the in other trader

crdinary way; and pay his due share of income tax on his profits, if he has any. But it does not end there. On a round voyage he is taxed abroad in foreign countries sad in the Dominions, and is faced with a must complicated pro- blen of furnishing returns would make the income tax returas of an ordinary trading concern in this country seem simplicity itself, in order to recover from the home au- thorities the proportion of payment made abroad on the various transac tiers.

which

The principle of taxation of ship- ping abroad is a pernicious one. Bal it is one for which we have to thank our own Government. In 1916 they conceived the brilliant idea of used our docks. taxing ships which The United States immediately re- taliated, and the thing has spread. But the trouble was that it did not merely resolve itself into a taxation of profits. How, indeed, is it pos-

+

Captain D "Kwangtung," "Chinhua"

Captain J. A. McCulloch, of the has gone master, "Kwang- Captain J. Beek, of the "Chinhus," has gone master, "Kalgan."

second

Mr. D. McG. Holmes, second off- cer, "Shengking" has gone officer, "Nganin."

Mr. R. Curnow,

second

officer, has gone Becond officer,

Captain C. H. Jones, C.N. Co., is on Home leave.

Captain R. Anderson, of the "Kang-- ting." is an Home leave.

Mr. E. Williams, chief officer, chief officer, "Whengpu," has gone "Shengking."

Mr. W. Forrstor, from reserve, has gone chief officer, "Whangpu."

Mr. A. Taylor, chief officer, "Chung- *Ka- king," has gone chief officer, Liar"

Mr. M. Defty, second officer, "Kai- gan," has gone second officer, "500- chow,"

I. Mr. Faterson, second officer, "Soochow," has gone second officer, "Kaigan."

MA D. C. Gameron, from reserve, has gone chief officer, "Tean."

Mr. E. Wood, chief officer, "Tean,"

it on reserve.

Mr. T. S. Griffiths, second officer, "Kungwc," has gone second officer, "Kutwo."

MOVEMENTS OF STEAMERS

The B.I as. "Gurna" left Singapore for this port on May 16 p.m., and is due here on May 22 p.m.

CONSIGNEES' NOTICE.

Consignees of cargo ex .. "City. reminded to take of Mobile" are delivery of their goods which will be subject to rent after May 21.

New Canadians Embark

281

The new Canadian Pacific 20,000 ton linor; "Duchess of York", on her maiden voyage to Canada from Liverpool, carried a large number of British settlers under the Families, Boys, and Ten Pound Schemes." These new Canadians from Ireland are seen embarking from the tender "Robina" of Belfast, to the "Duchess of York."

Portugal's Lesson To carry out these absard cendi- was not, of tlons in their entirety course, fessible, and could not have

up a round voyage ended otherwise than in crippling sible to divide

Differentiation in into a series of stuges, and say that Portugal's trade.

so much belongs to this and so much the amount of the maritime dues,

to that? however, is still continued, and it is

has been In some of the Domhions, there- only recently that report

# current that Portugal contemplates afore, notably South Africa and Aus- decreo providing that the dues on tralia, the taxing authorities asseIS shipping should be co-equal as be-shipping on the basis of 10 per cent. tween the national and foreign flags, of gross earnings. Now, it mast be Portugal has

dis patent to the merest tyro that there indeed found

necessarily any relation be- crimination a case of the biter bitten, is not

The and profits. receipts She has applied recently to the tween League of Nations for a loan, and freight received in one particular has so far sensed the significance of country has no relation whatever to the altuation that she is giving seri- the profits of a voyage which em- and the re- ous consideration to the question of bodies many countries,

sult is that under this system of completely abandoning all flag dis

taxation you have, as often as not, crimination.

the Gibertian situation of a shipown- er being taxed on his lossce.

a

B

It is indeed one of the most satis- factory features in international com-

mercial relations that there is

For the past seven or eight years very progressive movement amongst

the Chamber of Shipping with the maritime nations to eliminate this the matter has been threabed out by suicidal policy of trade barriers. In view to reciprocal exemption of ship- Italy, however, there is still a dia- eriminatory capital tax on foreigning from taxation in any but the country of residence, which is the shipping. But fag discrimination is only just and equitable basis of taxe- rapidly diminishing.

tion. Consideration has also been Spain, in the past, has not been given to the matter by the Imperial the least amongst the offenders in so Shipping Committee; and the Inter- far as irritating restrictions are con cerned. There is for instance, her national Chambers of Commerce, and practice of imposing abnormal Cus- the question was placed before the conference of Government experta toms fines on the masters of foreign held in Geneva last year, in which it

the ship's was decided. vessels for trivial errors

to gire effect to the manifest. Then there is her Der following principle: "That shipping ramas tax. It is levelled on the

ahall be taxed in the country in basis of 0.36 pesetas per ton of cargo transported in foreign vessels, which the real centre of manage

The This tax was supposed to have been ment is situated, which Thursday 6th June 10 a.m.

inaugurated to recompense Spanish to the country of residensponds owners who had their vessels requisition of a permanent body to con conference recommended the forms- tioned by the Government during tinue the investigation of the whole and after the war. While the Gov- ernment requires this tax to be paid question of double taxation.

KASADO MARU

Saturday, 18th May.

Saturday, Jet June.

Tuesday, 21st May.

VICTORIA, SEATTLE, TACOMA & VANCOUVER Via Japan Ports

AFRICA MARU (From Shanghai)

MELBOURNE Vis Manila, Brisbane & Sydney.

MADRAS MARU

HAIPHONG Ps Hohow & Pakho.

MENADO MABU

Thursday, 5th June.

NEW YORK-Vin Japan ports, San Francisco & Panama.

JAPAN PORTS.

SANUKI HARU

TACOMA MAKU

&BELUNG-Vin SWATOW & AMOY.

HOZAN MARU

CANTON MABU

TAKAO-Vis SWATOW & AHOY.

DELI MARU

TAKAO & KEELUNG

SANUKI MARU

Wednesday, 22nd May. Friday, 24th May.

Sunday, 19th May, 3 p.m. Sunday, 24th May, 9 p.m.

Thursday, 20th June Noon. Wednesday, 22nd May.

For further particulars please apply to OSAKA SHOSEN KAISHA. Tel Central No. 4988, 4889, 4090.

M. TAKEUCHI, Manager.

BTS,

Considerable progress has been made during recent years, and this country has now reciprocal conven- tions with Norway, Sweden, Denmark, Germany and Holland, and investiga-

by the ship, some owners stipulate that it should be paid by the receiv but in cases where the recely era are domiciled in Spain, difficulty occurs in collecting the amount of the tax. It is, at any rate, an ir- tions are in progress with other E- ritating restriction, and although, as tions, so that the day may not be it has to be paid in respect of far distant which double taxation, Spanish vessels, It may hardly be together with Asg discrimination, will called dag discrimination, it cannot ne longer be a shipping handicap.

SATURDAY, MAY 18, 1929.

FAST LUXURIOUS SERVICE

-to America

and Europe

RAVELLERS bound for

Tanriter of Europe avail

themselves of speedy and com- fortable service when they go Canadian Pacific.

The White Empresses are the largest, newest and fastest liners on the Pacific. They cross from Yokohama to Vancouver in 9 days; from Shanghai to Van- couver in 14.

These ships connect with the summer trains, "Trans-Canade Limited" and "Mountaineer," at Vancouver, enabling passengers to make the earliest sailing of a Canadian Pacific Atlantic liner.

CANADIAN PACIFIC

Next sailing to the Pacific Coast EMPRESS OF FRANCE

At Noon-June 5th.

TRAVEL WORLD'S GREATEST

STEM

BRITISH WUCHOW LINE

SAILING DATES FOR MAY, 1929 (Subject to change).

DEPARTURE HOURS; Hong Kong 5.30 p.m., Wuchow 2.00 p.m.

S.S. "TAI HING"

[1,068 tong-Capt. 0. B. Wilks.]

MAY

S.S. "TAI MING" [649 tons Capt. G. J. Spink] MAY

19th SUN... FRI. 24th

WED.

29th

TUES. SUN.. 26th

21st

FRI.

31st

Regular Service of Fast, High Class River Steamers Having Good Ac commodation for First Class Passengers. Electric Light and Fans in State- cooms and Saloon. The sa. "Tai Hing" is fitted with Wireless,

These vessels leave Hong Kong for Wuchow (via Samshui, Shlubing, Takhing & Dosing) and return to Hong Kong (via same Porta) every Ave İnye.

Fares for round trip (not including meals) $20. Meals & Wines are o be obtained on board.

Hong Kong Arrivals and Departures from Hoi On Wharf.

For information apply to non-

87, Connaught Road West,

Phone: Central 199.

Co.,

KWONG WING C

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SAILINGS SUBJECT TO ALTERATION WITHOUT NOTICE.

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ELLERMAN LINE

S.S. "CITY OF GLASGOW" London, Rotterdam, Amsterdam & Hamburg ... 10th June.

S.S. “CITY OF CAMBRIDGE" London, Rotterdam, Amsterdam & Hamburg

NEW YORK, BOSTON, & BALTIMORE

S.S. "CITY. OF MORILE” S.S. "CITY OF MANDALAY” S.S. "CITY OF BEDFORD" :

vis Suez Canal

via Suez Canal

via Šuez Canal

ALSO AGENTS FOR

ANDREW WEIR &

BOSTON, NEW YORK & BALTIMORE ASS "COMLIEBANK"

SERVICES TO

via Suez Canal

MAURITIUS & SOUTH AFRICA

....10th July,

AMERICAN & MANCHURIAN LINE

17th June. .12th July.

9th August.

CO.

AMERICAN & ORIENTAL LINE

3rd June. ORIENTAL AFRICAN LINE]

Loading for Mauritius, Reunion. Delagon Bay, Durban, East London, Algoa Bay (Port Elizabeth),

Mossel Bay and Capetown.

Through Bills of Lading farmed to Betra, Qultimaine, Iho, Port Amelia, Mozambique, Chinde, Inhambane, Zanzibar, Mombasa, Kilindini, Fort Nolleth, Luderitz Bay, Walvis Bay and Midagazi

For freight or passage on any of the above lines apply to:-

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