458
4
It seems to me probable that all the land routes running from Szechuan south- east and south all carry large quantities of the drug.
Taxes at Ichang.
In
A certain amount of duty has always been charged at Ichang on opium. consequence of the great amount of smuggling, and also the impending opening of Chungking as a regular Treaty port, the first special bureau for the collection of li-kin on opium was established here on the 2nd September, 1890. The taxes were 347 taels a picul, and a landing fee of 1,440 cash a picul, making a total of about 36.5 taels a picul.
From that time onwards there has been a constant increase in the total taxes paid here, whether the opium passed through the Maritime Customs, i.e., went forward by steamer, or passed through the opium li-kin office, i.e., went forward by native boats.
In November 1901 the maritime customs duties amounted to 80 taels a picul, and in the following year to 84-75 taels. In June 1903 they were reduced to 7675 taels, including li-kin paid at Chungking.
The reason the quantities passed through the Customs were so small in 1902 and 1903 was that it paid merchants better to send opium through the li-kin office.
The tax on prepared opium ("kao chuan ") was first levied at Ichang on opium consumed in Hupei in April 1902.
Mr. Unwin, the Ichang Commissioner of Customs, in his Trade Report for 1903, states that "kao chuan," "although in fact and name a 'consumption' tax levied upon the drug in its prepared state, is actually collected in advance on the raw drug when it enters the province."
The payment of this and the other taxes at the General Opium Li-kin Collectorate ("Kao Chuan Tsung Chü ") at Ichang or at a sub-station freed opium destined for consumption in the province from all further taxation of any kind.
In colloquial parlance the term "kao chuan" is frequently meant to cover the total of all the taxes and li-kin charged on opium by the Li-kin Collectorate.
Hunan was included in February 1904 in the pay-in-advance system, which was extended to Kiangsi and Anhui in July 1904, although the former province had established a similar collectorate of its own in 1902.
The Regulations for these four provinces (Inclosure 3), which are still in force, provide for the collection of the following taxes, payable in silver or copper cash, on the net weight of opium -
1. A principal tax, 36 Kuping taels a picul. Excess or deficit tax, 564 Kuping taels a pícul.
2. Reorganization tax and prevention of smuggling tax, each 10-8 cash an ounce, i.e., about 27-649 Kuping tacls a picul.
3. Destination li-kin, 70 cash an ounce, ie, about 89.80 Kuping taels a picul.
The total to be paid according to these figures is, therefore, 158.888 Kuping taels a picul.
Various reductions are allowed, and as a matter of fact the total paid amounts to from 120 to 130 taels, depending on the fluctuations of copper casli, ie., at 1:50 from 180 to 195 dollars, at 1s. 11d, from 171. 5s. to 181. 13s. 9d. â picul, equal roughly to from 131. 14s, to 147, 19s, a hundredweight.
In fact, in Sun Taotai's Proclamation (Inclosure 6) the total is stated to be 120 87 Kuping taels.
Five per cent. reduction is allowed on payment if the destination is Kiangsi or Anhui.
Opium entering the two Kuang Provinces direct pays 100 Kuping taels a picul (Inclosure 3), but if destined for these provinces, and passing through Ichang, it pays 120-888 tacls. If re-exported to Kiangsi or Anhui, it would pay 31 taels more.
The Provisional Regulations for the eight provinces (Inclosure 5), published with the Proclamation issued by the Viceroys and Governors of the provinces concerned (Inclosure 4), provide :-
1. The Four Province Rules are further applied to Kiangsu and Fukien. Ichang to be the central office; Wuchow, in Kuangsi, and Hungchiang, in Ching Chou,
5
Hunan (about latitude 27°, longitude 190° 30′), to be sub-offices for the two Kuang Provinces and Hunan respectively.
2. Examination stations are to be established at important places on the borders of the various provinces, at which all opium reports, and is passed free if the papers, &c., are in order.
3. Opium for the four external provinces, Kiangsu, Fukien, Kuangtung, and Kuangsi, which passes through the Maritime Customs at Ichang and Wuchow, and pays coast trade duty, only pays a commuted destination li-kin of 52 taels, and then receives the necessary documents and stamps issued by the central office.
Opium for the four internal Provinces of Hunan, Hupei, Kiangsi, and Anhui, has to pay the taxes and li-kin in full, even if it passes through the Customs.
Note. The reason is that an attempt will be made to establish Chinese opium steamers for the four internal provinces. As there is apparently nothing to prevent the Chinese from establishing any taxes they choose on this opium, they might have made it impossible for the ordinary trading steamers to carry it. The result would have been a great loss of revenue to the steamer Companies trading here, especially the British ones. Steamer-carried opium is generally destined for Shanghae, where it formerly paid destination li-kin amounting to about 42 taels. The present tax is only 10 taels more, and immunity from further imposts after Ichang must save merchants considerable trouble. The customs revenue will presumably also benefit by the increase in steamer shipments.
4. For the apportionment of the opium revenue to the provinces, the expenses of the central office, and the remittance of balances to the Board of Revenue at Peking.
5. For the establishment of Chinese Government opium steamers to run between Ichang and Kiukiang and Chang-tê Fu, and Hsiang Tan Hsien in Hunan,
6. For the payment of the opium taxes in silver and copper cash. In accounts 1,000 cash are to be reckoned as 8 mace of a Kuping tael.
7. For affrays in which smugglers are killed.
8. Export duties are not to be increased in the three provinces of origin. All li-kin connected with opium in the various provinces, except opium lamp li-kin, to be entirely abolished.
9. For the alteration of the declared destination to another province.
10. For the confiscation of smuggled opium.
11. For reports and accounts from the examination and other stations to the
central office.
12. For expenses connected with stations and barriers in the two Hu and the two Kuang Provinces being met by the provincial authorities, who will inform the central office.
The Proclamation issued by the Viceroys and Governors (Inclosure 4) covering these Regulations conveys little information not contained in them, except that the central office is temporarily established at Wuchang, and is, together with all its officers, stations, &c., entirely free of provincial control.
On the 5th July the opium Taotai here issued a further Proclamation (Inclosure 6) emphasizing various points in the Regulations. One concession made in it is that steamer-carried opium, which would have paid 104 taels duty, must pay a further sum of 30-74 taels if lauded for consumption at Hankow, Kiukiang, and the other ports in the four internal provinces.
It has been suggested that it is the intention of the Chinese Government to encourage the use of native grown opium, and eventually to drive the foreign import out of the market. By that time it will have all native sources of supply under control, and by judicious measures it will be able to stamp out the use of the drug. Any such Utopian idea on the part of the Chinese Government, even if it really entertain it, may be left for discussion by succeeding generations.
[2214 i−1]
I have, &c. (Signed) II. A. OTTEWILL
0
No comments yet.
Private notes are available after approval.