The above regulations are temporary, and if found to be in any way unsatisfactory, the farm requests authority to alter them at any time.
Inclosure 3 in No. 3.
Proclamation issued in the names of the Board of Reorganization and the Kuang-Tung Board of Revenue by the Treasurer Ting, the Provincial Judge Wu, the Salt Treasurer Kuo, and the Grain Treasurer Chou, all decorated with the Button of the Second Class.
LET all men know that in Kuang-tung the original prepared opium tax was 120,000 taels per annum, and that afterwards, owing to the magnitude of the new indemnity, and the length of time required to liquidate the same, an Imperial Edict was received, ordering that the levy on prepared opium be increased, on the ground that opium is not an absolute necessity. Further, the evils of opium smoking are very great, so that if a little extra taxation is paid by smokers it is a small matter, and it was for this reason that the Kuang Hing Kung Ssu received permission to undertake the management of the prepared opium levy, and to collect the tax on the selling price.
The Kuang Hing Kung Ssu's method of calculating the prepared opium tax cannot be considered unjust, but their regulations were not very satisfactory, and were opposed to Treaty stipulations, with the result that the Wai-wu Pu eventually ordered them to be withdrawn, and gave instructions to resort to the old prepared opium licence system.
At the present moment the Treasury is empty, and Kuang-tung's contribution to the indemnity is 2,000,000 taels, but the annual revenue falls far short of this figure. Taxes on land, houses, pigs, wines, &c., have long since been introduced, but there is still left the prepared opium tax, which represents a very considerable sum, and for the management of which no satisfactory scheme has yet been devised. We were, therefore, compelled to remain at home and sigh, our hearts filled with anxiety.
Now, however, the merchant with official rank, Wu K'uei Tu, petitions and states that the Hêng Chi Syndicate has been formed to manage prepared opium licences throughout Kuang-tung, and guarantees 1,000,000 dollars by means of a tax on all Patna and Malwa prepared opium of 1 mace 2 candareens per tael ounce. Native raw opium from Yün-nan and Ssu-ch'uan, which is not an article of export, shall be taxed on the calculation that it represents 60 per cent of the prepared drug. A first payment shall accompany the presentation of the regulations, and a request be made for the issue of a Proclamation sanctioning the commencement of operations.
We have considered this petition and the regulations, and find that they are aimed at the extension of the prepared opium licence system, and an increase in the taxation levied thereunder; also, that the methods proposed affect only the internal government of China, and are altogether different from the former Kuang Hing Kung Ssu. We have therefore reported to their Excellencies, the Acting-Viceroy, Tê, and the Acting-Governor, Li, and have received their sanction to the inauguration of the tax.
We have accordingly notified the merchant with official rank, Wu K'uei P'u, of the Hêng Chi Syndicate, informing him that he may immediately commence operations in accordance with the regulations presented by him, and must remit at the proper periods the monthly levies for the payment of the foreign indemnity.
We also, therefore, issue this Proclamation for the information and instruction of all prepared opium merchants throughout the province, and for those merchants who deal in raw opium from Ssu-ch'uan and Yün-nan. You merchants must all understand that this increase in the prepared opium tax has the Imperial sanction, and that the levy is paid by the opium smoker; also, that the tax is a levy in order to put a stop to the smoking of the drug. It is different from other taxes, and you must all act in accordance with the regulations in the opium farmer's Petition, as stated hereunder.
If any of you oppose them, disobey them, and are guilty of concealment or smuggling, the Syndicate has authority to stop and investigate such malpractices, and to petition for the closing up of the shop and the punishment of the offender. There shall be no leniency! Let every one obey! This Special Proclamation must be observed.
[Here follow Regulations Nos. 3, 4, and 6 of the Provisional Regulations.]
ترحیم
العالمية من المهنية
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8
of the Proclamation. Payments shall be made monthly in advance, and a sum of 40,000 dellars shall be deposited as a first instalment and accompany the presentation of this Petition. The purpose of this levy is the contribution to the foreign indemnity, and the farm shall cease when the said indemnity has been paid. It is therefore requested that the Throne be memorialized and the Boards approached to sanction the working of the farm for a period of thirty-eight years. If during that time the farm ineurs no liabilities, no other person shall be allowed to wrest it from the present farmer. If the style of the farm is not changed, the present farmer shall be permitted to control it for thirty-eight years.
3. The market price of the first-class prepared opium in Kuang-tung was formerly only 9 mace, 2, 3, or 4 candareens per tael ounce, but subsequent to the institution of the Kuang Hing Kung Ssu, the price rose to 1'tael, 6, 7, or 8 candareens. The tax being for the benefit of the Government, opium smokers cannot object to it, but the opium shops have already raised their prices, although no payments have been made by them, and have thereby made considerable profits. There are still other merchants who have no sense of their duty to the Government, who, on hearing that the farm has been entrusted with a levy and has commenced operations, will, as in other Provinces, lay in stores of prepared opium to be disposed of gradually, thereby avoiding the payment of the tax. As the farm, however, is responsible for the payment of 1,000,000 dollars, it cannot allow them to make these evasions, and must devise means to circumvent them. What the farm therefore proposes to do is to put a tax of 1 mace, 2 candareens on each tael ounce of Malwa and Patna. As regards opium grown in the interior, that is, in Yunnan and Ssu-ch'uan, such opium is entirely under Chinese Government control, and the farm proposes to reckon that each tael ounce of the raw drug yields six-tenths in its prepared state, and tax it accordingly. All stocks in hand shall be reported to the farm and each tael ounce shall pay 4 candareens 8 li. These levies are extremely fair.
4. The farm shall establish a head and branch sheds for the purpose of boiling opium, and also several shops for the sale of the prepared drug to be conducted on the same lines as the shops now existing, so as to prevent a combination of these shops intended cither to cause a strike or a rise in prices. All existing prepared opium shops must, however, obtain a licence from the farm, and these licences shall be of three descriptions: shops that boil 1,000 tael ounces a-month shall have a first-class licence; those that boil 500 taels, a second class; and both of these classes may themselves purchase raw opium, but shall boil it in the farm's sheds. Those shops which boil less than 500 taels a-month shall receive another kind of licence, and shall, besides, not be allowed to boil-the farm will itself prepare different sorts of opium for them to sell to them at a market rate, a discount being allowed them of one-tenth per cent., so as to admit of their retailing and selling it at a profit.
5. The farm requests that a Proclamation be issued prohibiting the import of prepared opium from places outside of Kuang-tung, and secret boiling without payment of the prepared opium tax. Further, the farm requests powers of search, confiscation, and handing over (smugglers, &c.) to the authorities. Those, however, who boil opium for their own consumption, and not for sale, shall not be effected by this regulation; but the amount boiled by them shall be limited, and shall not exceed 10 taels. If they do exceed this quantity, they must report the tact, and pay the tax, for which a receipt shall be given them. If they fail to report, they shall be treated as smugglers of prepared opium. By these means the revenue will be protected.
6. The farm requests to be given 300 Proclamations, to be posted up in their head and branch boiling sheds for the information of the public, and also asks that the civil and military authorities, custom stations, and li-kin barriers may be informed of the farm's institution.
7. There being reasons to apprehend that remittances from the more distant stations may be robbed en route, the farm shall have its own launches for carrying such remit- tances. The farm requests that a deputy may be appointed to urge the payment of the tax at the different places, to manage its correspondence, to make search for smuggled goods on report of the smuggling being made, and for treating with the local authorities. His salary and expenses shall be paid by the farm.
8. The management of the prepared opium licences being conducted with the farm's own capital, the farmer requests that, for convenience sake, it shall not be called upon to furnish any returns,
The above regulations are temporary, and if found to be in any way unsatisfactory, the farm requests authority to alter them at any time.
Inclosure 3 in No. 3.
Proclamation issued in the names of the Board of Reorganization and the Kuang-Tung Board of Revenue by the Treasurer Ting, the Provincial Judge Wu, the Salt Treasurer Kuo, and the Grain Treasurer Chou, all decorated with the Button of the Second Class.
LET all men know that in Kuang-tung the original prepared opium tax was 120,000 taels per annum, and that afterwards, owing to the magnitude of the new indemnity, and the length of time required to liquidate the same, an Imperial Edict was received, ordering that the levy on prepared opium be increased, on the ground that opium is not an absolute necessity. Further, the evils of opium smoking are very great, so that if a little extra taxation is paid by smokers it is a small matter, and it was for this reason that the Kuang Hing Kang Ssu received permission to undertake the management of the prepared opium levy, and to collect the tax on the selling price. The Kuang Hing Kung Ssu's method of calculating the prepared opium tax cannot be considered unjust, but their regulations were not very satisfactory, and were opposed to Treaty stipulations, with the result that the Wai-wn Pu eventually ordered them to be withdrawn, and gave instructions to resort to the old prepared opium licence system. At the present moment the Treasury is empty, and Kuang-tung's contribution to the indemnity is 2,000,000 taels, but the annual revenue falls far short of this figure. Taxes on land, houses, pigs, wines, &c., have long since been introduced, but there is still left the prepared opium tax, which represents a very considerable sum, and for the management of which no satisfactory scheme has yet been devised. We were, therefore, compelled to remain at home and sigh, our hearts filled with anxiety. Now, however, the merchant with official rank, Wu K'uei Tu, petitions and states that the Hêng Chi Syndicate has been formed to manage prepared opium licences throughout Kuang-tung, and guarantees 1,000,000 dollars by means of a tax on all Patna and Malwa prepared opium of 1 mace 2 candareens per tael ounce. Native raw opium from Yun-nao and Ssu-ch'uan, which is not au article of export, shall be taxed on the calculation that it represents 60 per cent of the prepared drug. A first payment shall accompany the presentation of the regulations, and a request be made for the issue of a Proclamation sanctioning the commencement of operations.
We
We have considered this petition and the regulations, and find that they are aimed at the extension of the prepared opium licence system, and an increase in the taxation levied thereunder; also, that the methods proposed affect only the internal government of China, and are altogether different from the former Kuang Hing Kung Ssu. therefore reported to their Excellencies, the Acting-Viceroy, Tê, and the Acting- We have Governor, Li, and have received their sanction to the inauguration of the tax. accordingly notified the merchant with official rank, Wu Ku'ei Piu, of the Hiêng Chi Syndicate, informing him that he may immediately commence operations in accordance with the regulations presented by him, and must remit at the proper periods the monthly levies for the payment of the foreign indemnity. We also, therefore, issue this Procla mation for the information and instruction of all prepared opium merchants throughout the province, and for those merchants who deal in raw opium from Ssu-ch'uan and Yün-nan. You merchants must all understand that this increase in the prepared opium tax has the Imperial sanction, and that the levy is paid by the opium smoker; also, that the tax is a levy in order to put a stop to the smoking of the drug. It is different from other taxes, and you must all act in accordance with the regulations in the opium farmer's Petition, as stated hereunder. If any of you oppose them, disobey them, and are guilty of concealment or smuggling, the Syndicate has authority to stop and investi- gate such malpractices, and to petition for the closing up of the shop and the punishment of the offender. There shall be no leniency! Let every one obey! This Special Proclamation must be observed.
[Here follow Regulations Nos. 3, 4, and 6 of the Provisional Regulations.]
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[2004 i--1]
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