5
620
In all cases, on the receipt of this duty at the first Customs' office, stamped licences shall be affixed to the goods permitting unrestricted transit to any province without further payment, all such fees as transit tax, destination tax, &c., being illegal. The scales in use for weighing the opium shall be of the standard pattern of 16 Treasury ounces to the catty.
2. The duties originally enforced at Ichang, namely, 52 taels re-import duty and 52 taels "general levy," are now to be commuted, plus the new levy for expenses, for the single payment of 115 Treasury taels per 100 catties of the drug, and this tax is to be uniformly enforced at all Customs' stations, 100 taels being, as before, the tax proper, and 15 taels being for expenses.
The fixed amount of opium revenue originally stipulated as the perquisite of each of the various provinces is to remain unaltered, but all surpluses are to be forwarded for the use of the Military Exchequer. The tax is in all cases to be levied by the Commissioner of Customs at the first station passed by the opium in transit, and the receipts from taxation are to be forwarded by the Superintendents of Customs to the Head Opium Taxation Office, who will assess the grants to be allowed under the item of "expenses."
Inspecting officers will be appointed by the branch offices to all Customs' stations, the procedure to be followed being that in force at Ichang.
The Commissioner of Customs shall affix the round stamp of the Head Office on all opium on which duty has been paid, and he shall at the same time issue the special red permits of the Head Office and attach a label to the outside of the chest. These are to be inspected at all stations subsequently passed, and, if found in order, the opium shall be allowed to proceed.
Chests not bearing a label are to be opened and inspected, and the absence of special permits and stamps is to be taken as evidence of smuggling, and the opium is to be confiscated.
The amount of native opium reported as passing through the Ichang Customs in 1904 was 11,803 piculs, and the amount of receipts from taxation retainable has been fixed in accordance with that sum; all receipts in excess of the fixed amount are to be forwarded to the Head Office by the Customs Taotai.
In the same way the fixed amount for all Customs' stations throughout the Empire is to be determined by the total receipts for 1904, and all surplus receipts in excess of that amount are to be forwarded to the Head Office for inclusion in the army funds.
At all newly opened trading marts, and all stations which have not hitherto reported any receipts from opium taxation, the new Regulations are to be enforced, but the whole of the receipts of such places are to be forwarded to the Head Office. Orders will be issued to all Customs Taotais and by the Wai-wu Pu through the Inspector-General to all Commissioners of Customs to conform to this procedure.
The destination tax, enforced under the old Regulations in certain of the provinces, is henceforward to be abolished throughout the Empire.
3. When opium in the course of transit is shipped on board a steamer, the original square stamp affixed by the first Customs' station passed on its journey and the blue permits will be produced for inspection at the station of shipment, and the official in charge will exchange the blue permits for the same number of special red permits, bearing the name of the issuing station, and a Customs label will be attached to each bale, bearing the number of the square stamp originally affixed, and stating the amount of duty paid.
The original blue permits are to be stamped in red with the date, the name of the exchanging office and the number, and forwarded monthly, with a list, through the branch offices to the Head Office, by whom the receipts to be remitted back will be returned through the branch offices, and the surplus retained.
4. Under the old system the duties used to be paid about every fifty days. In future they are either to be paid in ready money or a portion of the goods may be pledged in lieu of payment for a period not exceeding three months, a ticket being issued in acknowledgment. If not redeemed within the time-limit, the goods are to be officially sold to pay the taxation due.
In small localities where banking facilities are wanting bonds for payment will be permitted, or payment may be made in either cash or dollars, at an equitable rate of exchange.
5. The tax on opium farms is henceforward to be abolished throughout the Empire.
6. Of the annual revenue from opium in each province no more than the fixed amount may be retained, all surplus being handed over to the Central Government.
7. When opium is sold in any other province than that in which it is produced, the permits previously issued shall be exchanged by the Customs at the place of sale for labels to be affixed to the bale. Sale shall only be permitted after the exchange of permits for labels, as the permits afford the evidence of the taxation receipts of the province by which they were issued.
8. For opium which is to be sold in the province in which it is produced square stamps and quadruplicate duty certificates, stating the amount and weight, will be issued in place of permits by the Head Office, and labels will be affixed at the time of sale. If, however, it be desired to convey the opium to some other province for sale, the chests must first be inspected and the duty certificates returned and exchanged for permits, without further charge. Such opium, if it leave the province without permits, shall be treated as contraband.
9. The fixed amount of revenue to be retained by each province will be determined on the recent average total receipts for a complete year, and the receipts will be checked by means of the duty certificates and the counterfoils.
10. All surplus revenue derived from opium taxation is to be devoted to the expenses of the new army. Nevertheless the only additional duty which may henceforward be imposed is the opium lamp tax, the proceeds of which are insignificant.
11. The uniform tax is primarily imposed on opium in the raw, but a check must be placed on the traffic in boiled opium. Travellers may not carry more than 10 oz. of the drug prepared for their own use, and 20 oz. of opium-ash. Amounts in excess of this limit will be taxed at double the rate on raw opium for the prepared drug, and half the rate on raw opium for opium-ash.
Appointment of Officials.
12. The Head Office is, for the present, to be established at Wuchang. At nine other places in different parts of the Empire Administrators are to be stationed, on whom will devolve the responsibility of checking the receipts of taxation in the provinces under their jurisdiction. Their pay will be 300 taels a-month, plus an allowance of 200 taels. Arrangements will also be made for the appointment of a certain number of Sub-Administrators, at a salary of 200 taels a-month and 100 taels allowance. Official seals will be issued to all these officials by way of credentials.
13. The business of tax-collecting will be under the direction of the Head Office; in cases of emergency only, branch offices may also communicate direct with the Finance Council and the Board of Revenue, either by despatch or by cypher telegram.
14. Officials are to be appointed to the various branch offices in proportion to the amount of opium revenue work at each. The responsibility for the several duties connected with the collection will be divided among these officials, who are to devote themselves to the eradication of the abuses hitherto so rife.
15. Representations are to be made in the proper quarter concerning officials who display zeal in the detection and prevention of smuggling, and equally concerning those who are guilty of fraud themselves or who lend assistance or connivance to deceptions practised by others.
16. Lists of taxation stations and of the officials appointed to them are to be prepared for each province, and forwarded, together with recommendations as to retentions, removals, or transfers, for the consideration of the provincial authorities.
17. Opium on which the duties have been paid is to be examined at the first station passed in transit only; there particulars will be noted of the merchant's name and the amount and marks of the opium, reports being furnished every ten days to the Head Office and branch offices.
At all stations passed subsequently, the documents only are to be inspected, and any case of wilful detention or attempted extortion should be reported with full details by the merchant to the local officials and to the Head Office and branch offices.
18. The collection of the tax proper will be under the management of the high official specially appointed by the Board of Revenue; in addition a certain proportion of the 15 taels for expenses is also to be forwarded for the use of the Board.
19. Special Regulations must be framed for coping with those forms of smuggling for which railways afford such facilities.
[2105 dd-1]
C
5
620
In all cases, on the receipt of this duty at the first Customs' office, stamped licences shall be affixed to the goods permitting unrestricted transit to any province without further payment, all such fees as transit tax, destination tax, &c., being illegal. The scales in use for weighing the opium shall be of the standard pattern of 16 Treasury ounces to the catty.
2. The duties originally enforced at Ichang, namely, 52 taels re-import duty and 52 taels "general levy," are now to be commuted, plus the new levy for expenses, for the single payment of 115 Treasury taels per 100 catties of the drug, and this tax is to be uniformly enforced at all Customs' stations, 100 taels being, as before, the tax proper, and 15 taels being for expenses.
The fixed amount of opium revenue originally stipulated as the perquisite of each of the various provinces is to remain unaltered, but all surpluses are to be forwarded for the use of the Military Exchequer. The tax is in all cases to be levied by the Commissioner of Customs at the first station passed by the opium in transit, and the receipts from taxation are to be forwarded by the Superintendents of Customs to the Head Opium Taxation Office, who will assess the grants to be allowed under the item of
expenses."
Inspecting officers will be appointed by the branch offices to all Customs' stations, the procedure to be followed being that in force at Ichang.
The Commissioner of Customs shall affix the round stamp of the Head Office on all opium on which duty has been paid, and he shall at the same time issue the special red permits of the Head Office and attach a label to the outside of the chest. These are to be inspected at all stations subsequently passed, and, if found in order, the opium shal! be allowed to proceed.
Chests not bearing a label are to be opened and inspected, and the absence of special permits and stamps is to be taken as evidence of smuggling, and the opium is to be confiscated.
The amount of native opium reported as passing through the Ichang Customs in 1904 was 11,803 piculs, and the amount of receipts from taxation retainable has been fixed in accordance with that sum; all receipts in excess of the fixed amount are to be forwarded to the Head Office by the Customs Taotai.
In the same way the fixed amount for all Customs' stations throughout the Empire is to be determined by the total receipts for 1904, and all surplus receipts in excess of that amount are to be forwarded to the Head Office for inclusion in the army funds.
At all newly opened trading marts, and all stations which have not hitherto reported any receipts from opium taxation, the new Regulations are to be enforced, but the whole of the receipts of such places are to be forwarded to the Head Office. Orders will be issued to all Customs Taotais and by the Wai-wu Pu through the Inspector-General to all Commissioners of Customs to conform to this procedure.
The destination tax, enforced under the old Regulations in certain of the provinces, is henceforward to be abolished thronghout the Empire.
3. When opium in the course of transit is shipped on board a steamer, the original square stamp affixed by the first Customs' station passed on its journey and the blue permits will be produced for inspection at the station of shipment, and the official in charge will exchange the blue permits for the same number of special red permits. bearing the name of the issuing station, and a Customs label will be attached to each bale, bearing the number of the square stamp originally affixed, and stating the amount of duty paid.
The original blue permits are to be stamped in red with the date, the name of the exchanging office and the number, and forwarded monthly, with a list, through the branch offices to the Head Office, by whom the receipts to be remitted back will be returned through the branch offices, and the surplus retained.
4. Under the old system the duties used to be paid about every fifty days. In future they are either to be paid in ready money or a portion of the goods may be pledged in lieu of payment for a period not exceeding three months, a ticket being issued in acknowledgment. If not redeemed within the time-limit, the goods are to be officially sold to pay the taxation due.
In small localities where banking facilities are wanting bonds for payment will be permitted, or payment may be made in either cash or dollars, at an equitable rate of exchange.
5. The tax on opium farms is henceforward to be abolished throughout the Empire.
6. Of the annual revenue from opium in each province no more than the fixed amount may be retained, all surplus being handed over to the Central Government.
7. When opium is sold in any other province than that in which it is produced, the permits previously issued shall be exchanged by the Customs at the place of sale for labels to be affixed to the bale. Sale shall only be permitted after the exchange of permits for labels, as the permits afford the evidence of the taxation receipts of the province by which they were issued.
8. For opium which is to be sold in the province in which it is produced square stamps and quadruplicate duty certificates, stating the amount and weight, will be issued in place of permits by the Head Office, and labels will be affixed at the time of sale. If, however, it be desired to convey the opinm to some other province for sale, the chests must first be inspected and the duty certificates returned and exchanged for permits, without further charge. Such opium, if it leave the province without permits, shall be treated as contraband,
9. The fixed amount of revenue to be retained by each province will be determined on the recent average total receipts for a complete year, and the receipts will be checked by means of the duty certificates and the counterfoils.
10. All surplus revenue derived from opium taxation is to be devoted to the expenses of the new army. Nevertheless the only additional duty which may henceforward be imposed is the opium lamp tax, the proceeds of which are insignificant.
11. The uniform tax is primarily imposed on opium in the raw, but a check must be placed on the traffic in boiled opium. Travellers may not carry more than 10 oz. of the drug prepared for their own use, and 20 oz. of opium-ash. Amounts in excess of this limit will be taxed at double the rate on raw opium for the prepared drug, and half the rate on raw opium for opium-ash.
Appointment of Officials.
12. The Head Office is, for the present, to be established at Wuchang. At nine other places in different parts of the Empire Administrators are to be stationed, on whom will devolve the responsibility of checking the receipts of taxation in the provinces under their jurisdiction. Their pay will be 300 taels a-month, plus an allowance of 200 taels. Arrangements will also be made for the appointment of a certain number of Sub-Administrators, at a salary of 200 taels a-month and 100 taels allowance. Official seals will be issued to all these officials by way of credentials.
13. The business of tax-collecting will be under the direction of the Head Office; in cases of emergency only, branch offices may also communicate direct with the Finance Council and the Board of Revenne, either by despatch or by cypher telegram,
14. Officials are to be appointed to the various branch offices in proportion to the amount of opium revenue work at cach. The responsibility for the several duties connected with the collection will be divided among these officials, who are to devote themselves to the eradication of the abuses hitherto so rife.
15. Representations are to be made in the proper quarter concerning officials who display zeal in the detection and prevention of smuggling, and equally concerning those who are guilty of frand themselves or who lend assistance or connivance to deceptions practised by others.
16. Lists of taxation stations and of the officials appointed to them are to be prepared for each province, and forwarded, together with recommendations as to retentions, removals, or transfers, for the consideration of the provincial authorities.
17. Opium on which the duties have been paid is to be examined at the first station passed in transit only; there particulars will be noted of the merchant's name and the amount and marks of the opium, reports being furnished every ten days to the Head Office and branch offices.
At all stations passed subsequently, the documents only are to be inspected, and any case of wilful detention or attempted extortion should be reported with full details by the merchant to the local officials and to the Head Office and branch offices.
18. The collection of the tax proper will be under the management of the high official specially appointed by the Board of Revenue; in addition à certain proportion of the 15 taels for expenses is also to be forwarded for the use of the Board,
19. Special Regulations must be framed for coping with those forms of smuggling for which railways afford such facilities.
[2105 dd-1]
C
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