CO129-337 - Public Offices & Foreign Office - 1906 — Page 632

to raise funds; at the end of which time, if he cannot sell it at current market rates to pay the duty, and the merchant will lose money. If the office collecting the tax is not situated where ready money is easily obtainable, notes issued by any neighbouring town will be accepted in payment within one month at par.

14. Opium which has been passed under an "eight-province certificate" prior to the date on which the new Regulations come into force must report to the offices or barriers, where it will be stamped. All such opium must be completely disposed of within three months from the date of stamping. Opium intended for places beyond the eight-province area will similarly report to the nearest barrier for examination, and shall, in addition to the taxes already paid, pay under the new Regulations a sum sufficient to make up the total tax to 115 taels, when a certificate will be issued. Such opium must be sold within a month; after that period, it will be liable to pay the whole duty in order to guard against fraud. No special documents will be issued in the case of this opium.

15. Opium unprovided either with label ("yin hua") or certificate is, according to the new Regulations, liable to confiscation. If, however, the merchant makes tender of the duty to the office, and if on inquiry into the origin of the opium it is found that he has no intention to defraud, such payment will be accepted. But if discovered taking a devious route in order to avoid an office, and the merchant comes to declare it, he shall not be allowed to make good the tax, and the opium will be confiscated.

16. The collective tax is intended primarily to be levied on raw opium. Should it be found that prepared opium is transported in any quantity, steps must be taken to tax it. Merchants may carry for personal use not more than 10 oz. of prepared opium, or opium refuse not more than 20 oz. Any excess weight must be taxed and will pay duty as follows: 1 catty prepared opium to equal 2 catties raw opium; 2 catties opium ash to equal 1 catty raw. Such opium will be labelled, but will not receive a certificate. Smuggled opium will be totally confiscated.

17. Barriers have in the past treated adulterated and spurious opium with leniency, thus encouraging fraudulent practices. In future such opium shall pay according to the Tariff, and shall not benefit by any reduction. Adulterated opium discovered without label or certificate shall be confiscated, and the proceeds devoted to rewards.

18. If merchants are taxed it is very necessary that they should be protected. If opium merchants are attacked en route and robbed of their money it is incumbent on the local authorities to arrest and punish their assailants. Should, in such cases, the local authorities sit still and do nothing, the matter should be reported to the branch office and the high authorities, who will make inquiries and award punishment where it is due.

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19. Smugglers are people who band themselves together to defy the laws and evade taxation. Officials who display improper leniency towards them will render themselves equally guilty. Smuggling is a widespread evil in the country, and it not unfrequently happens that they are aided and abetted in their nefarious doing by yamên underlings and runners.

All such persons must be arrested and punished. The frequent comings and goings on a railway afford many opportunities for smuggling. Station-masters, guards, and such like persons are much addicted to conniving at smuggling. Smugglers forcibly resisting capture may be killed on the spot and no questions will be asked.

Inspectors have already been appointed to patrol the lines, and orders have been given to station reliable detectives at all offices whose duty it shall be to put a stop to smuggling.

20. Cases have come to our notice where yamêns, both civil and military, have been guilty of malpractices. Let every one be careful not to expose himself to the penalties of the law. Under the new Regulations, officials who derive an income from the levy of unauthorized fees will be punished by dismissal.

Should any officials, civil or military, be discovered enticing shopkeepers to refuse to pay these taxes and to close their shops, they shall be instantly degraded and cashiered. The offices for the administration of this universal scheme of collective taxation and barriers will be appointed to carry out the above Regulations.

If shopkeepers conspire with smugglers to sell opium which has evaded payment of duty and has not been labelled, their shops will be closed, themselves punished, and the opium confiscated.

Special Proclamation, published for general information, Kuang Hsü, 32nd year, 5th moon, 25th day (16th June, 1906).

21. All labels, certificates, Customs certificates, duty-paid memoranda, labels, &c., shall be stamped with official seals. Any person found counterfeiting these seals shall be punished under the law governing the forgery of official seals.

22. It constantly happens that officials when travelling both by land and by water have their boxes full of smuggled opium which has evaded payment of its dues. Such conduct shows the offenders to be entirely lacking in self-respect. Henceforth officials when travelling are enjoined to be most careful to prevent their suite from smuggling opium, even on the smallest scale.

Should any be found guilty of the above-mentioned offence, the whole of the smuggled opium will in the first place be confiscated, and, in the second place, the names of the offenders will be taken and they will be suitably punished. In such cases office deputies must on no account let friendship stand in the way of justice.