(This Document is the Property of His Britannic Majesty's Government.
472
a transport tax, "Kuo Shui", on medicine and wool from Sungp'an. The tariff is as follows:-
San-fei-
Musk .. 1 candareen, 15 cash a navel.
Tobacco .. 60 cash a picul.
Medicines .. 2 per cent, ad valorem.
Young deer horns .. 2 mace a pair.
Kuo-shui-
Medicines from Sungp'an .. 6 per cent, ad valorem.
Wool from Sungp'an .. 7 mace a picul
At Sungp'an there only appears to be a fixed tax levied by the officials on live stock at the following rates -
Goats and sheep .. 2 candareens each.
Yaks and oxen .. 160 cash each.
A portion, however, of the "Hang-Yung" or shop-keeper's perquisite, to which I have previously referred, is claimed by the Prefect in aid of his Yamên expenses, "San-fei," and this impost seems to be regulated by mutual agreement between the official and the payer; it is sometimes even paid in kind.
Below are the names and uses of all the different medicines procured at Sungp'an.
Pei-mu, Fritillaria Roylii, prescribed for colds and coughs. Ta-huang, Rheum palanatum, is an aperient.
Chung-tano, Sphaeria Chinensis, a tonic, and used for consumption. Huang-rhi, Polygonatum Sibericum, a remedy for stomachic coughs. Chiang-ho (red), Peucedanum Decursivum, used to produce perspiration. Tu-ho (white)
Mien-chi, Eucommia ulmoides, a remedy for stomachic coughs.
Kan-sung, Nardostachys Chinensis, a blood purifier, and used for scenting soaps, Tang-shen, Codonopsis tengshen, a tonic.
Kan-tsau, Glycyrrhiza uralensis, a blood purifier.
Tan Kuei, Ligusticum Thomsonii, a woman's medicine, a blood purifier.
Chuan-hsiung, used to produce perspiration.
Tse-hsien, a remedy for diarrhoea.
Hein-jen, a female medicine.
Chai-bu, used to produce perspiration.
Pao-shen, a mild tonic.
Hung-chi, a stomachic remedy.
Ching-chiao, a remedy for colds.
Hsueh-tien-hwa, a remedy for consumption.
Jen-kuo, a restorative.
P.S.-Copy of this Report has been sent to His Majesty's Minister at Peking.
Page 0
## CHINA TRADE
## CONFIDENTIAL.
No. 1.
[August 29.]
## SECTION 1.
Sir H. Satow to the Marquess of Lansdowne.--(Received August 29.)
(No. 242.)
Peking, July 7, 1904.
My Lord,
I HAVE the honour to transmit copies of two despatches from the Acting Consul-General at Canton reporting on a scheme proposed by the Provincial Government for the purpose of raising more revenue from opium.
The plan of the Chinese authorities consists in the reintroduction of the tax on prepared opium, which was originally levied in 1884, and according to their contention continued to be collected up to 1902, when it was disused in favour of a scheme for the collection of the tax on the basis of the amount of raw opium consumed. This latter was successfully resisted on the ground of the method of collection being such as to constitute a violation of the Additional Article to the Chefoo Agreement.
The question whether the Chinese authorities are entitled to impose any further tax on foreign opium, until native opium pays an excise equal to the combined import duty and li-kin, amounting to 110 taels a chest, levied on the former was the point in dispute between Mr. Campbell and the Viceroy. The view urged by Mr. Campbell is one that has always been insisted on by this Legation and admitted by the Chinese Government. (See correspondence with the Board of Foreign Affairs, inclosed in Mr. Townley's despatch No. 295 of the 12th August, 1903, and also his despatch No. 231 of the 18th June, 1903. See also Mr. James Scott's despatch No. 37 of the 24th April, 1902, copy of which was forwarded by him direct to your Lordship.)
On the Viceroy's side there exists the fact that the tax on prepared opium was levied for a long period without any objection being raised by the British authorities. Mr. Campbell points out, no action was taken on the despatch addressed to Sir John Walsham by Sir Chaloner Alabaster in 1887, and as this despatch does not appear to have been transmitted to the Foreign Office at the time, I have the honour to inclose a copy.
In 1899, Mr. B. C. G. Scott reported to Mr. Bax-Ironside that the tax on boiled opium at Canton, previously collected by the officials, was to be farmed out to a Syndicate of Chinese merchants. No notice was taken of the matter, nor was it reported to the Foreign Office.
I have accordingly the honour to inclose a copy of this also. If they serve no other purpose, these papers will assist in completing the record.
As Mr. Campbell shows, the new levy would amount to 57·60 taels per picul, that is to say, an addition of 52 per cent. to the aggregate of import duty and li-kin (110 taels per picul), and that is ten times as heavy as what was actually collected as the boiled opium tax on the old system.
I have the honour to transmit also copies of correspondence between Prince Ching and myself on this question. In my note of the 4th July, which closes this correspondence, I have maintained the hitherto accepted view that before foreign opium can be taxed native opium must first have paid 110 taels per 100 catties (picul), but I have promised to transmit a copy of the proposed Regulations to His Majesty's Government and to the Government of India for their consideration.
The delay in replying to Prince Ching's first note, of the 3rd June, arose from the necessity of waiting for information from the Acting Consul-General at Canton, which did not reach me until the 18th June.
I have, &c.
(Signed)
ERNEST SATOW.
P.S.-I am sending a copy of this despatch to India.
[2103 -1]
Page B
E. S.
:
(This Document is the Property of His Britannic Majesty's tirerumon.
472
a transport tax, "Kuo Shui',' on medicine and wool from Sungp'an. The tariff is as follows:-
San-fei-
Musk
Tobacco
Medicines ..
Young deer horns
Kuo-shui-
Medicines from Sungplan
Wool from Sungp'an..
1 candareen, 15 cash a navel.
60 cash a picul.
2 per cent, mal valorem.
2 mace a pair.
6 per cent, ad valorem.
7 mace a picul
At Sungp'an there only appears to be a fixed tax levied by the officials on live stock at the following rates -
Goats and sheep Yaks and oxen
:
2 candareens each. 160 cash each.
A portion, however, of the "Hang-Yung" or shop-keeper's perquisite, to which I have previously referred, is claimed by the Prefect in aid of his Yamên expenses, "San- fei," and this impost scems to be regulated by mutual agreement between the official and the payer; it is sometimes even paid in kind.
Below are the names and uses of all the different medicines procured at Sungp'an.
Pei-mu, Fritillaria Roylii, prescribed for colds and coughs. Ta-huang, Rheum palanatum, is an aperieut.
Chung-tano, Sphaeria Chinensis, a onic, and used for consumption. Huang-rhi, Polygonatum Sibericum, a remedy for stomachie coughs. Chiang-ho (red), Peucedanum Decursivum, used to produce perspiration. Tu-ho (white)
"
+
Mien-chi, Eucommia ulmoides, a remedy for stomachic coughs.
Kan-sung, Nardostachys Chinensis, a blood purifier, and used for scenting scaps, Tang-shen, Codonopsis tengshen, a tonic.
Kan-tsau, Glyeirichiza uralensis, a blood purifier.
Tan Kuei, Ligusticum Thomsonii, a weman's medicine, a blood purifier.
Chuan-hsiung, used to produce perspiration.
Tse-hsien, a remedy for diarrhoea.
Hein-jen, a female medicine.
Chai-bu, used to produce perspiration.
Pao-shen, a mild tonic.
Hung-chi, u stomachic remedy.
Ching-chiao, a remedy for colds.
Hsuch-tien-hwa, a remedy for consumption.
Jen-kuo, a restorative.
P.S.-Copy of this Report has been sent to His Majesty's Minister at Peking.
0
H. E. S.
CHINA TRADE,
CONFIDENTIAL.
No. 1.
[August 29.]
SROTION 1.
Sir H. Satow to the Marquess of Lansdowne.--(Received August 29.)
.
(No. 242.)
Peking, July 7, 1904. My Lord,
I HAVE the honour to transmit copies of two despatches from the Acting Consul- General at Canton reporting on a scheme proposed by the Provincial Government for the purpose of raising more revenue from opium.
The plan of the Chinese authorities consists in the reintroduction of the tax on prepared opium, which was originally levied in 1884, and according to their contention continued to be collected up to 1902, when it was disused in favour of a scheme for the collection of the tax on the basis of the amount of raw opium consumed. This latter was successfully resisted on the ground of the method of collection being such as to constitute a violation of the Additional Article to the Chefoo Agreement.
The question whether the Chinese authorities are entitled to impose any further tax on foreign opium, until native opium pays an excise equal to the combined import duty and li-kin, amounting to 110 taels a chest, levied on the former was the point in dispute between Mr. Campbell and the Viceroy. The view urged by Mr. Campbell is one that bas always been insisted on by this Legation and admitted by the Chinese Government. (See correspondence with the Board of Foreign Affairs, inclosed in Mr. Townley's despatch No. 295 of the 12th August, 1903, and also bis despatch No. 231 of the 18th June, 1908. See also Mr. James Scott's despatch No. 37 of the 24th April, 1902, copy of which was forwarded by him direct to your Lordship.)
As
On the Viceroy's side there exists the fact that the tax on prepared opium was levied for a long period without any objection being raised by the British authorities. Mr. Campbell points out, no action was taken on the despatch addressed to Sir John Walsham by Sir Chaloner Alabaster in 1887, and as this despatch does not appear to have been transmitted to the Foreign Office at the time, I have the honour to inclose a copy.
In 1899, Mr. B. C. G. Scott reported to Mr. Bax-Ironside that the tax on boiled opium at Canton, previously collected by the officials, was to be farmed out to a Syndicate of Chinese merchants. No notice was taken of the matter, nor was it reported to the Foreign Office.
I have accordingly the honour to inclose a copy of this also. If they serve no other purpose, these papers will assist in completing the record.
As Mr. Campbell shows, the new levy would amount to 57 60 taels per picul, that is to say, an addition of 52 per cent. to the aggregate of import duty and li-kin (110 taels per picul), and that is ten times as beavy as what was actually collected as the boiled opium tax on the old system.
I have the honour to transmit also copies of correspondence between Prince Ching and myself on this question. In my note of the 4th July, which closes this correspon- dence, I have maintained the hitherto accepted view that before foreign opium can be taxed native opium must first have paid 110 taels per 100 catties (picul), but I have promised to transmit a copy of the proposed Regulations to His Majesty's Government and to the Government of India for their consideration.
The delay in replying to Prince Ching's first note, of the 3rd June, arose from the necessity of waiting for information from the Acting Consul-General at Canton, which did not reach me until the 18th June.
I have, &c.
(Signed)
ERNEST SATOW.
P.S.-I am sending a copy of this despatch to India.
[2103 -1]
B
E. S.
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