,əmid sidenoaset a nirdiw berwanoo að ot and bra qeex ton IIIw
*.do even I
noɛeimal .V .l (.ba)
.Istened-funnol
Franslation.
1.
Sub-Enclosure to Enclosure 4.
215
The following regulations regarding the tax
on prepared opium licences are respectfully submitted.
The Honourable merchant Liang Chao-t'ang of the Kuang Jung Yuan firm has been instructed to open the Kuang
Yuan Office and undertake the collection of the license tax
throughout the province of Kuangtung. He has been given a seal
as evidence of his office.
‚asia?tA'b egrado a'xtaotė atli
2.
.gotio€
The object of the licence tax is to obtain a record
of the amounts sold, to prevent accumulation of stocks, and to
restrict the number of opium smokers, in the hope that within
the fixed period the habit may be entirely eradicated.
3.
Raw Opium merchants, when importing the drug after having paid the duty thereon,, must report to the office the amount of the raw drug entering their godowns; and, when a sale
has been effedted, must similarly report to the Office. They
will then be permitted to remove the drug from their godowns.
This procedure will faciliatte a check on the amounts sold.
4.
Prepared oplum merchants, when purchasing raw opium,
must first report to the office the quantities they desire to
buy, and must also enter into a bond that they will boil down
the opium within the prescribed time, that they will not be
guilty of the offence of illegally storing the drug for an
excessive time, and that, when the opium has been boiled down,
they will pay the due licence tax. These formalities having been
complied with, they will receive a Boiling Opium Certificate
and a Purchasing Opium Certificate when they will be permitted
to remove the opium for boiling.
5.
Raw opium merchants must satisfy themselves that pur-
-chasers have obtained Boiling Opium and Purchasing Opium
Certificates before selling. From time to time they must report
to the office the amounts sold and ask that such amounts
against their names be cancelled, thereby facilitating super-
-vision.
1
6.
Every tael of boiled opium shall pay a tax of 30
cents
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