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Caufon' Sefy* VÕLIT' FаTO*
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OP Y.
J. W. Jamieson, Esq.,
H. B. M's. Consul-General,
Canton.
Hongkong, 2nd. May,
142
1910.
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sir,
We have the honour to acknowledge receipt
of your letter of the 25th. ultimo, with reference to the proposed new tax on opium in Canton.
We now beg to send you enclosed copies of 3 proclamations issued by the Opium Bureau with translation there- mof. From these you will see that, although the proposed tax
is purported to be imposed on prepared opium, yet it is really to be levied on raw opium and collected from the wholesale
dealers.
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According to the additional Articles of the Chefoo Convention, duty and likin having been paid to the fxpaxxx Imperial Maritime Customs, foreign opium is not so be subjected to any further taxation, except at the place of con- -gumption and then only provided that a similar tax is imposed on the native drug. In this instance not only is the tax to be levied at a treaty port, in itself a breach of treaty rights, but whole packages bearing the customs certificate will also be subjected to this taxation, as in the majority of cases the Canton dealers sell wholesale.
Under the circumstances you will see that we are justified in protesting against the imposition of this tax, which has already had the effect of demoralising the market and we hope you will see your way to take the necessary steps to protect the interests of the British importers.
We may mention for your information that Kwong Wing Yuen, the party authorised by the Bureau to collect the new taxes, is, we are given to understand, to retain 30%
of
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