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China on paying a further amount as Transit duties which shall not exceed per cent. on the Tariff value of such goods."
per
This was supplemented by a "Declaration Respecting Transit Duties," (signed at Hongkong on the 26th of June, 1848), to the effect that "whereas the rate of Transit duty to be levied was not fixed by the Treaty," the Plenipotentiaries now agreed that
"The further amount of duty to be so levied on British merchandise as Transit duty shall not exceed the present rates which are upon a moderate scale, and the ratifications of the said Treaty are exchanged subject to the express declaration and stipulation herein contained."
By the Treaty of Tientsin (1858), ten more ports were opened; the Regulations of Trade were materially amended and enlarged, and the rate of Transit dues was fixed at 21/2 per cent. ad valorem, in the following terms:-
"Whereas it was agreed in Art. X of the Treaty of Nanking that British imports having paid the tariff duties should be conveyed into the interior free of all further charges except a Transit duty, the amount whereof was not to exceed a certain percentage on tariff values; and whereas no accurate information having been furnished of the amount of such duty, British merchants have constantly complained that charges are suddenly and arbitrarily imposed by the provincial authorities as Transit duties upon produce on the way to the foreign market, and on imports on their way into the interior, to the detriment of trade, it is agreed that within four months from the signing of this treaty, at all ports open to British trade, and within a similar period at all ports that may hereafter be opened, the authority appointed to superintend the collection of duties shall be obliged, upon application of the Consul, to declare the amount of duties leviable on produce between the place of production and the port of shipment, and upon imports between the Consular port in question and the inland markets named by the Consul; and that a notification thereof shall be published in English and Chinese for general information.
"But it shall be at the option of any British subject desiring to convey produce purchased inland to a port, or to convey imports from a port to an inland market, to clear his goods of all Transit dues by payment of a single charge. The amount of this charge shall be leviable on exports at the first barrier they may have to pass, or on imports at the port at which they are landed; and on payment thereof a certificate shall be issued which shall exempt the goods from all further charge whatsoever,
"It is further agreed that the amount of this charge shall be calculated as nearly as possible at the rate of 21/2 per cent. ad valorem, and that it shall be fixed, for each article, at the Conference to be held at Shanghai for the revision of the tariff."
An Agreement signed at Shanghai on the 8th November, 1858, in pursuance of this understanding--besides fixing the scale of duties, calculated at five per cent. on the then market prices of exports and imports--approved certain Rules, No. VII of which runs as follows:-
"It is agreed that Art. 28 of the Treaty of Tientsin shall be interpreted to declare the amount of Transit dues legally leviable upon merchandise imported or exported by British subjects, to be one half of the tariff duties [except in the case of certain duty-free goods which were to pay 21/2 per cent. ad valorem]." Merchandise shall be cleared of its Transit dues under the following conditions:-
11
"In the case of imports Notice being given at the port of entry from which the imports are to be forwarded inland, of the nature and quantity of the goods, the ship from which they have been landed and the place inland to which they are bound, with all other necessary particulars, the Collector of Customs will, on due inspection made and on receipt of the Transit duty due, issue a Transit Duty Certificate. This must be produced at every barrier station and viséd. No further duty will be leviable upon imports so certificated, no matter how distant the place of their destination.
"In the case of exports :-Produce purchased by a British subject will be inspected and taken account of at the first barrier it passes on its way to the port of shipment. A memorandum showing the amount of the produce and the port at which it is to be shipped will be deposited there by the person in charge of the produce; he will then receive a certificate which must be exhibited and viséd at every barrier on his way to the port of shipment. On the arrival of the produce at the barrier nearest the port, notice must be given to the Customs at the port and, the Transit due thereon being paid, it will be passed.
"Any attempt to pass goods inwards or outwards, otherwise than in compliance with the rule here laid down, will render them liable to confiscation.
"Unauthorised sale, in transitu, of goods that have been entered as above for a port will render them liable to confiscation. Any attempt to pass goods in excess of the quantity specified in the certificate will render all the goods of the same denomination named in the certificate, liable to confiscation. Permission to export produce which cannot be proved to have paid its Transit dues will be refused by the Customs until the Transit dues shall have been paid. The above being the arrangement agreed to regarding the Transit dues, which will then be levied once and for all, the notification required under Art. 28 of the treaty of Tientsin, for the information of British and Chinese subjects, is hereby dispensed with."
Art. III of a "Supplementary Convention" negotiated at Peking by Sir Rutherford Alcock in 1869,-but of which ratification was refused--provided that
Articles of the following classes and denominations, viz., cottons, linens, woollens and cotton mixtures, &c., imported by British merchants shall pay both import duty and transit due simultaneously at the time of importation. On the other part, China agrees that the above-mentioned commodities imported by British merchants, and having paid import duty and transit due simultaneously at the time of importation, shall be exempt from all other taxes and charges whatsoever in treaty port provinces.”
The intention was still more clearly expressed in the Rules by which it was intended that the new arrangement should be worked. The commodities in question need not, it was emphasised, "be accompanied by any Transit Certificate, and might be sold freely and at pleasure along the road, without being in any place called on to pay further dues and duties or inland charges," The right of Examination, only, was reserved, in order to prevent fraud. "When destined for a non-treaty port province, however, Transit Passes were to be procured, as at present, which would protect goods to a given destination, after which they were to become liable to whatever inland charges, dues, or duties the locality they are found in collects."
Art. IV provided that native produce purchased in the interior by British merchants
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10
China on paying a further amount as Transit duties which shall not exceed cent. on the Tariff value of such goods."
per
This was supplemented by a " Declaration Respecting Transit Duties," (signed at Hongkong on the 26th of June, 1848), to the effect that "whereas the rate of Transit duty to be levied was not fixed by the Treaty," the Plenipotentiaries now agreed that
* *
"The further amount of duty to be so levied on British merchandise as Transit duty shall not exceed the present rates which are upon a moderate scale, and the ratifications of the said Treaty are exchanged subject to the express declaration and stipulation herein contained."
By the Treaty of Tientsin (1858), ten more ports were opened; the Regulations of Trade were materially amended and enlarged, and the rate of Transit dues was fixed at 24 per cent. ad valorem, in the following terms:-
"Whereas it was agreed in Art. X of the Treaty of Nanking that British imports having paid the tariff duties should be conveyed into the interior free of all further charges except a Transit duty, the amount whereof was not to exceed a certain percentage on tariff values; and whereas no accurate information having been furnished of the amount of such duty, British merchants have constantly complained that charges are suddenly and arbitrarily imposed by the provincial authorities as Transit duties upon produce on the way to the foreign market, and on imports on their way into the interior, to the detriment of trade, it is agreed that within four months from the siguing of this treaty, at all ports open to British trade, and within a similar period at all ports that may hereafter be opened, the authority appointed to superintend the collection of duties shall be obliged, upon application of the Consul, to declare the amount of duties leviable on produce between the place of production and the port of shipment, and upon imports between the Consular port in question and the inland markels named by the Consul; and that a notification thereof shall be published in English and Chinese for general information.
"But it shall be at the option of any British subject desiring to convey produce pur- chased inland to a port, or to convey imports from a port to an inland market, to clear his goods of all Transit dues by payment of a single charge. The amount of this charge shall be leviable on exports at the first barrier they may have to pass, or on imports at the port at which they are lauded; and on payment thereof a certificate shall be issued which shall exempt the goods from all further charge whatsoever,
"It is further agreed that the amount of this charge shall be calculated as nearly as possible at the rate of 23 per cent, ad valorem, and that it shall be fixed, for each article, at the Conference to be held at Shanghai for the revision of the tariff."
An Agreement signed at Shanghai on the 8th November, 1858, in pursuance of this understanding--bosides fixing the scale of duties, calculated at five per cent. on the then market prices of exports and imports--approved certain Rules, No. VII of which runs as follows:-
"It is agreed that Art. 28 of the Treaty of Tientsin shall be interpreted to declare the amount of Transit dues legally leviable upon merchandise imported or exported by British subjects, to be one half of the tariff duties [except in the case of certain duty free goods which were to pay 21 per cent, ad valorem]." Merchandise shall be cleared of its Transit dues under the following conditions:-
11
"In the case of imports Notice being given at the port of entry from which the imports are to be forwarded inland, of the nature and quantity of the goods, the ship from which they have been landed and the place inland to which they are bound, with all other necessary particulars, the Collector of Customs will, on due inspection made and on receipt of the Transit duty due, issue a Transit Duty Certificate. This must be produced at every barrier station and viséd. No further duty will be leviable upon imports 80 certificated, no matter how distant the place of their destination.
"In the case of exports :-Produce purchased by a British subject will be inspected and taken account of at the first barrier it passes on its way to the port of shipment. A memorandum showing the amount of the produce and the port at which it is to be shipped will be deposited there by the person in charge of the produce; he will then receive a certificate which must be exhibited and viséd at every barrier on his way to the port of shipment. On the arrival of the produce at the barrier nearest the port, notice must be given to the Customs at the port and, the Transit due thereon being paid, it will be passed.
"
**
Any attempt to pass goods inwards or outwards, otherwise than in compliance with the rule here laid down, will render them liable to confiscation.
"Unauthorised sale, in transitu, of goods that have been entered as above for a port will render them liable to confiscation. Any attempt to pass goods in excess of the quan- tity specified in the certificate will render all the goods of the same denomination named in the certificate, liable to confiscation. Permission to export produce which cannot be proved to have paid its Transit dues will be refused by the Castoms until the Transit dues shall have been paid. The above being the arrangement agreed to regarding the Transit dues, which will then be levied once and for all, the notification required under Art. 28 of the treaty of Tientsin, for the information of British and Chinese subjects, is hereby dispensed with."
Art. III of a "Supplementary Convention" negociated at Peking by Sir Rutherford Alcock in 1869,-but of which ratification was refused--provided that
Articles of the following classes and denominations, viz., cottons, linens, woollens and cotton mixtures, &c., imported by British merchants shall pay both import duty and transit due simultaneously at the time of importation. On the other part, China agrees that the above-mentioned commodities imported by British merchants, and having paid import duty and transit due simultaneously at the time of importation, shall be exempt from all other taxes and charges whatsoever in treaty port provinces.”
The intention was still more clearly expressed in the Rules by which it was intended that the new arrangement should be worked. The commodities in question need not, it was emphasised, "be accompanied by any Transit Certificate, and might be sold freely and at pleasure along the road, without being in any place called on to pay further dues and duties or inland charges," The right of Examination, only, was reserved, in order to prevent fraud. "When destined for a non-treaty port province, however, Transit Passes were to be procured, as at present, which would protect goods to a given destination, after which they were to become liable to whatever inland charges, dues, or duties the locality they are found in collects."
Art. IV provided that native produce purchased in the interior by British merchants
144
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