(Translation.) Sir,
2
Inclosure 2 in No. 1.
Tao, Taotai of Fenytien, to Consul-General Fulford.
Mukden, November 30, 1906. I BEG to inform you that I have received a communication from the Treasury as follows:-
"We have received the provisional general taxation Tariff for the Province of Fengtien sanctioned by the Throne in accordance with the Memorial of the Tartar General. We have on the 15th November instructed the various tax offices to put the Tariff into force, and have drawn up Regulations for a uniform levy. Should these Regulations be found unsuitable in any way, they must be amended as occasion arises. Our only object is to enlarge the Government revenue in a manner agreeable to the mercantile public.
"In all places lately opened to international trade Customs Regulations must be arranged by the Commissioner of Customs; but pending the definition of the limits of the trading marts, the Regulations for taxation in the interior must still be observed.
"We have therefore to send to your Board the Tax Regulations, and request you to address at once all the foreign Consuls, in order that they may instruct all foreign merchants to obey their provisions. We trust that you will lose no time in complying with our request."
I have accordingly to address you and to beg that you will without any delay instruct all the merchants to observe these Regulations.
I inclose five sets of Regulations, and have, &c.
(Seal of Tao, Taotai.)
(Inclosed Regulations for production and consumption tax, cart tax, cattle tax, tobacco tax. and wine tax (not sent).)
Sir,
Inclosure 3 in No. 1.
Consul-General Fulford to Tartar General Chao.
Mulden, December 22, 1906.
I HAVE the honour to inform your Excellency that the Consular Body of Mukden, comprising the Consuls-General of Japan, America, and Great Britain, and the Consul for Germany, bave considered the identical despatches, dated the 30th November, 1906, which they received from the Board of Foreign Affairs, Mukden, requesting them to order their nationals to observe the Regulations for general taxation for the Province of Fengtien recently issued by your Excellency's authority.
We beg to reply that Mukden having been opened to international trade and residence by virtue of the Treaties between China, America, and Japan, of the year 1903, we regard the whole town as open to the trade and residence of our nationals, on precisely the same terms as are prescribed for the Treaty ports opened by earlier Treaties. We cannot therefore recognize the right of China to levy any duties or taxes upon foreigners or foreign merchandize therein other than those permitted by the Treaty Tariff.
The same remarks apply to other Treaty ports opened, or to be opened, in this province.
The Regulations inclused in the Board of Foreign Affairs despatches are conse- quently not applicable to foreign merchants or merchandize in Treaty ports, and we must decline to order the observance thereof by our nationals.
The Consular Body further maintain that it is necessary, to insure freedom of trade, that foreign goods imported into Manchurian open marts should be covered by exemption certificates issued by the Maritime Customs at the original port of impor tation, which shall be recognized by the Customs collectors, who shall levy no further tax on these goods, either en route to or in the marts in question.
I have, &c. (Signed)
H. E. FULFORD.
3
Inclosure 4 in No. 1.
Sir J. Jordan to Prince Ching.
Your Highness,
Peking, January 8, 1907. I HAVE been informed by His Majesty's Consul-General at Mukden that the Tartar General has recently issued Regulations imposing a consumption tax on all goods, native and foreign, imported into the Province of Fengtien.
I need hardly remind your Highness that all foreign goods which have paid import duty may not be subjected to further imposts at any open city or port in China, or while in transit from one open port to another, no matter what the nationality of the owner of the goods; and inasmuch as Mukden has been declared open to international trade and residence, foreign goods which have paid import duty must be allowed the same treatment there as at other open ports.
I have the honour, therefore, to request that the Tartar General may be informed that no such tax can be levied at any of the open cities or ports in his jurisdiction upon foreign goods that have already paid import duties, and that such foreign goods must be granted the usual exemption certificates on being conveyed from the port where import duty was paid to any of the inland cities of Manchuria which have been declared open to foreign trade.
Awaiting the honour of an early reply, I avail, &c.
(Signed)
J. N. JORDAN.
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