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receipt for three days, they prefer to have an acknowledgment
of money paid on the spot. No doubt too as a matter of con-
venience they may prefer to pay the levy in advance and have finished with it, but that does not do away with the fact that the levy is one on raw opium prior to its being boiled down, in
a Treaty port, and as such ■ is a direct violation of the
Additional Article to the chefoo Convention. Moreover, it must, by previous correspondence and reference to Peking, have been conveyed to Your Excellency that His Majesty's Minister has always maintained to the Wai Wu Pu that not even, on prepared opium can additional dues be levied in a Treaty port, as into the constitution of such opium practically nothing but foreign opium enters. The figures of collection easily demonstrate the reasonableness of this contention. For instance, since the institution of the levy, it has been paid in Canton, roughly speaking, on Foreign and native opium very nearly to the pro-
portion of 100: 1. What is it then other than a tax on foreign opium in a Treaty port? The grounds on which such a tax is illegal are set forth in my despatch of July 5th., and I have therefore again to request that, in so far as foreign opium in the Treaty ports of the Kuangtung province is concerned, it be immediately freed from the incidence of the new levy. Of the probable consequences should it continue to be enforced, Excellency has already been informed, and I can only repeat my warning that therefor the Government of Kuangtung will be held responsible.
I have etc,
(sd) J.W.Jamieson.
Consul General.
Your
/ yons[leoxi
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