varying modifications to the remaining ten provinces--will undoubtedly be a matter of considerable difficulty; nevertheless the measure should be put into practice.
(b.) The proposal for mutual assistance between the various provinces. The annual results of opium taxation for all the provinces are to be pooled in a common fund, of which the surplus receipts resulting from the increase in the tariff are to be devoted to the new Military Exchequer. The weight of the opium passed through the Customs at Ichang within recent years is to be taken as fixing the regulation amount, and all the provinces are to forward their receipts to the Central Government.
This proposal is based on the Imperial Decree of 1904, but the phrase "recent years" is too vague to be of practical utility, and for the sake of uniformity the year 1904 should be taken as fixing the regulation amount.
(c.) K'o Feng-Shih proposes to allow the provincial authorities to approach the Board of Revenue and apply for permission to appropriate temporarily surplus funds, when they occur, for purposes of pressing necessity.
But this scheme is in opposition to the suggestion previously made by the memorialists, and also to the Imperial Decree which forbade such appropriations and ordered that all surplus funds should be devoted to the expenses of the new army scheme. It is suggested, therefore, that in cases of pressing military necessity the precedent afforded by Kuanghsi should be followed, and a special Memorial submitting the circumstances to the consideration of the Board of Revenue be allowed, but that in no other cases should such loans or appropriations be permitted.
(d) Measures for the protection of merchants, such as the issue of stamped licences to sell after the full payment of duties, the infliction of penalties on officials who are proved not to have exerted themselves in cases of robbery, and the dispatch of troops or vessels to ill-protected places.
An excellent proposal, as throwing the responsibility on the right shoulders, and, taken in conjunction with Article 6, which provides incentives to efficiency and punishments for maladministration, should go far to improve the Executive, whilst strengthening the hands of the merchant.
(e) The total abolition of all forms of petty exactions.
The spirit of this suggestion is again quite admirable, and instructions should be issued to K'o and to all the provincial authorities to see that it is rigidly carried into effect. All forms of extortion, on any pretext whatsoever, should be visited with severe penalties.
(f.) The prohibition of opium dens.
The avowed intention of the Vice-President in proposing his scheme of general taxation was to effect the abolition of opium-smoking by increasing the duties, but clause (f) of course clashes with K'o's own Regulations, by which the opium “lamp tax" is still to be enforced. This point should therefore be reserved for future deliberation.
Furthermore, the memorialists themselves put forward the suggestion that the extension of the general taxation scheme should not be confined to the eighteen provinces only, but should also be uniformly enforced throughout Manchuria and the new dominion.
The detailed Regulations submitted by K'o Feng-Shih have been subjected to careful scrutiny by the memorialists, and are appended for the consideration of the Throne. If approved, they should be returned to the Vice-President, printed for circulation throughout the Empire, and thereupon be put into force.
Any additions to, or modifications of, the present scheme which may hereafter be found necessary will be carefully gone into by the Board of Revenue and the Finance Council.
(Sanctioned by Imperial Rescript, dated the 7th May, 1906).
Page 3
Supplementary Memorials.
(A.)
After various self-depreciatory remarks on his inability to cope unaided with so vast a scheme, and on the necessity of the hearty co-operation of the provincial authorities and of the officials specially deputed to superintend the new levy throughout the Empire, K'o Feng-Shih suggests the appointment of a high official, to reside in Peking, in the capacity of Administrator-General.
He also proposes that, in the initial stages of the scheme, whilst the manufacturing and stamping of the licences makes the pressure of work heavy, he should be retained in the Hupei Office to carry out his duties as Assistant Administrator; but that if at the end of a year's trial the reports from the provinces show that the scheme is yielding satisfactory results, the Hupei Office should, in the interests of economy, be abolished, and the work be carried on throughout the Empire under Superintendents appointed by the Board of Revenue.
To this the memorialists reply that the functions of Administrator-General are fulfilled jointly by the Finance Council and the Board of Revenue, while K'o Feng-Shih's own high official position as Assistant Administrator makes the chain of internal and external responsibility complete; consequently, the appointment of a high official to reside in Peking, in the capacity of Administrator-General, need not be considered.
Further, the question of abolishing the Hupei Office after a year's trial can be left for future discussion.
(Sanctioned by Imperial Rescript, dated the 7th May, 1906.)
(B.)
The term "general levy on opium unboiled and boiled" originated in Hupei and Hunan at a time when there was considerable discrepancy in the various Regulations for opium duties, and "production tax," "transit tax," and "destination tax" all existed side by side. Now, however, that the single payment of 115 taels per picul- 100 taels tax proper, and 15 taels for expenses-entitles the opium to unrestricted transit under stamped licence, all additional taxation being done away with, the term "general levy" seems inappropriate, and it is proposed to substitute in its place, as being more in harmony with the actual conditions, the term "general tax on native opium."
(Sanctioned by Imperial Rescript, dated the 7th May, 1906.)
Appendix.
List of Regulations for the General Tax on Native Opium.
Levy of Dues.
1. Under the old Regulations from every 100-catty bale of opium 9 catties were deducted for the "casing" and 4 for the "skin," the remainder being considered the pure drug, but as the methods of packing are different in the various provinces, under the new tariff the outer casing is not to be reckoned; but for every 100 catties of the drug 4 catties may be deducted for the "skin," except when there is no paper-wrapping; beyond this there is to be no deduction. The residue shall pay under all circumstances a uniform duty of 100 Treasury taels tax proper, plus 15 Treasury taels for expenses. This is a fixed uniform tariff, beyond which there is to be no further taxation of any kind or denomination whatever, irrespective of the province in which the drug is produced and the province in which it is sold, and not excepting the four provinces of Hupei, Hunan, Kuangtung, and Kuanghsi,
2
varying modifications to the remaining ten provinces--will undoubtedly be a matter of considerable difficulty; nevertheless the measure should be put into practice.
(b.) The proposal for mutual assistance between the various provinces. The annual results of opium taxation for all the provinces are to be pooled in a common fund, of which the surplus receipts resulting from the increase in the tariff are to be devoted to the new Military Exchequer. The weight of the opium passed through the Customs at Ichang within recent years is to be taken as fixing the regulation amount, and all the provinces are to forward their receipts to the Central Government.
This proposal is based on the Imperial Decree of 1904, but the phrase "recent years "is too vague to be of practical utility, and for the sake of uniformity the year 1904 should be taken as fixing the regulation amount.
(c.) K'o Feng-Shih proposes to allow the provincial authorities to approach the Board of Revenue and apply for permission to appropriate temporarily surplus funds, when they occur, for purposes of pressing necessity.
But this scheme is in opposition to the suggestion previously made by the memo. rialists, and also to the Imperial Decree which forbade such appropriatious and ordered that all surplus funds should be devoted to the expenses of the new ariny scheme. It is suggested, therefore, that in cases of pressing military necessity the precedent afforded by Kuanghusi should be followed, and a special Memorial submitting the circumstances to the consideration of the Board of Revenue be allowed, but that in no other cases should such loans or appropriations be permitted.
(d) Measures for the protection of merchants, such as the issue of stamped licences to sell after the full payment of duties, the infliction of penalties on officials who are proved not to have exerted themselves in cases of robbery, and the dispatch of troops or vessels to ill-protected places.
An excellent proposal, as throwing the responsibility on the right shoulders, and, taken in conjunction with Article 6, which provides incentives to efficiency and punish- ments for maladministration, should go far to improve the Executive, whilst strengthening the hands of the merchant.
(e) The total abolition of all forms of petty exactions.
The spirit of this suggestion is again quite admirable, and instructions should be issued to K'o and to all the provincial authorities to see that it is rigidly carried into effect. All forms of extortion, on any pretext whatsoever, should be visited with severe penalties.
(f.) The prohibition of opium dens.
The avowed intention of the Vice-President in proposing his scheme of general taxation was to effect the abolition of opium-smoking by increasing the duties, but clause (f) of course clashes with K'o's own Regulations, by which the opium “lamp tax" is still to be enforced. This point should therefore be reserved for future deliberation.
Furthermore, the memorialists themselves put forward the suggestion that the extension of the general taxation scheme should not be confined to the eighteen provinces only, but should also be uniformly enforced throughout Manchuria and the new dominion,
The detailed Regulations submitted by K'o Feng-Shih have been subjected to careful scrutiny by the memorialists, and are appended for the consideration of the Throne. If approved, they should be returned to the Vice-President, printed for circulation throughout the Empire, and thereupon he put into force.
Any additions to, or modifications of, the present scheme which may hereafter be found necessary will be carefully gone into by the Board of Revenue and the Finance Council.
(Sanctioned by Imperial Rescript, dated the 7th May, 1906).
3
Supplementary Memorials.
(A.)
After various self-depreciatory remarks on his inability to cope unaided with so vast a scheme, and on the necessity of the hearty co-operation of the provincial authorities and of the officials specially deputed to superintend the new levy throughout the Empire, K'o Feng-Shih suggests the appointment of a high official, to reside in Peking, in the capacity of Administrator-General.
He also proposes that, in the initial stages of the scheme, whilst the manufacturing and stamping of the licences makes the pressure of work heavy, he should be retained in the Hupei Office to carry out his duties as Assistant Administrator; but that if at the end of a year's trial the reports from the provinces show that the scheme is yielding satisfactory results, the Hupei Office should, in the interests of economy, be abolished, and the work be carried on throughout the Empire under Superintendents appointed by the Board of Revenue.
To this the memorialists reply that the functions of Administrator-General are fulfilled jointly by the Finance Council and the Board of Revenue, while K'o Feng- Shih's own high official position as Assistant Administrator makes the chain of internal and external responsibility complete; consequently, the appointment of a high official o reside in Peking, in the capacity of Administrator-General, need not be considered.
Further, the question of abolishing the Hupei Office after a year's trial can be left for future discussion.
(Sanctioned by Imperial Rescript, dated the 7th May, 1906.)
C
(B.)
The term general levy on opium unboiled and boiled" originated in Hupei and Hunan at a time when there was considerable discrepancy in the various Regulations for opium duties, and "production tax," "transit fax," and "destination tax" all existed side by side. Now, however, that the single payment of 115 taels per picul- 100 taels tax proper, and 15 taels for expenses-entitles the opium to unrestricted transit under stamped licence, all additional taxation being done away with, the term general levy" seems inappropriate, and it is proposed to substitute in its place, as being more in harmony with the actual conditions, the term "general tax on native opum."
-"
(Sanctioned by Imperial Rescript, dated the 7th May, 1906.)
Appendix.
List of Regulations for the General Tax on Native Opium.
Levy of Dues.
1. Under the old Regulations from every 100-catty bale of opium 9 catties were deducted for the "casing" and 4 for the "skin," the remainder being considered the pure drug, but as the methods of packing are different in the various provinces, under the new tariff the outer easing is not to be reckoned; but for every 100 catties of the drug 4 cattics may be deducted for the "skin," except when there is no paper- wrapping; beyond this there is to be no deduction. The residue shall pay under all circumstances a uniform duty of 100 Treasury taels tax proper, plus 15 Treasury taels for expenses. This is a fixed uniform tariff, beyond which there is to be no further taxation of any kind or denomination whatever, irrespective of the province in which the drug is produced and the province in which it is sold, and not excepting the four provinces of Hupei, Hunan, Kuangtung, and Kuanghai,
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