28
29
Provincial Officials are to be held responsible that the officer guilty of the illegal action shall be severely punished and removed from his post.
If the complaint turns out to be without foundation complainant shall be held responsible for the expenses of the investigation.
His Britannic Majesty's Minister will have the right to demand investigation where from the evidence before him he is satisfied that illegal exactions or obstructions have occurred,
Changsha, Wanhsien, Ngunking, Waichow, and Kongmoon to be Opened to Trade.
Sec. 12. The Chinese Government agree to open to foreign trade, on the same footing as the places opened to foreign trade by the Treaties of Nanking and Tien-tsin, the following places, namely:-
Changsha in Hunan; Wanhsien in Szechuen: Nganking in Anhui ;
Waichow (Hui-chow) in Kuangtung; and Kongmoon (Chiang-mên) in Kuangtung.
Foreigners residing in these Open Ports are to observe the Municipal and Police Regulations on the same footing as Chinese residents, and they are not to be entitled to establish Municipalities and Police of their own within the limits of these Treaty Ports except with the consent of the Chinese authorities.
If this Article does not come into operation the right to demand under it the opening of these ports, with the exception of Kongmoon, which is provided for in Article 10, shall lapse.
Conditions and Date on which this Arrangement is to come into force. Sec. 13-Subject to the provisions of Section 14, the arrangements provided for in this Article are to come into force on the 1st January, 1904.
By that date all li-kin barriers should be removed and officials employed in the collection of taxes and dues prohibited by this Article shall be removed from their posts.
Sec. 14 The condition on which the Chinese Government enter into the present engagement is that all Powers entitled to most-l'avoured-nation treatment in China enter into the same engagements as Great Britain with regard to the payment of surtaxes and other obligations imposed by this Article on His Britannic Majesty's Government and subjects.
The conditions on which His Britannic Majesty's Government enter into the present engagement are:-
(1.) That all Powers who are now or who may hereafter become entitled to most-favoured-nation treatment in China enter into the same
engagements;
(2.) And that their assent is neither directly nor indirectly made dependent on the granting by China of any political concession, or of any exclusive commercial concession.
Sec. 15. Should the Powers entitled to most-favoured-nation treatment by China have failed to agree to enter into the engagements undertaken by Great Britain under this Article by the 1st January, 1904. then the provisions of the Article shall only come into force when all the Powers have signified their acceptance of these engagements.
Imperial Edict announcing Abolition of Li-kin.
Sec. 16. When the abolition of li-kin and other forms of internal taxation on goods as provided for in this Article has been decided upon and sanctioned, an Imperial Edict shall be published in due form on yellow paper and circulated, setting forth the abolition of all li-kin taxation, li-kin harriers and all descriptions of internal taxation on goods, except as provided for in this Article.
The Edict shall state that the Provincial High Officials are responsible that any official disregarding the letter or spirit of its injunction shall be severely punished and removed from his post.
Treaty between Japan and China of October 8, 1903.
ARTICLE 1.
Surtax in lieu of Li-kin,
Whereas China, with the object of reforming its fiscal system, proposes to levy
a surtax in excess of the tariff rates on all goods passing through the custom-houses, whether maritime or inland and frontier, in order to compensate in a measure for the loss incurred by the complete abolition of li-kin, Japan consents to pay the same surtax as is agreed upon between China and all the Treaty Powers.
Production Tax, Consumption Tax, and Excise. Native Opium and Salt. With regard to the production tax, consumption tax and excise, and the taxes on native opium and salt, leviable by China, Japan also consents to accept the same arrangements as are agreed upon between all the Treaty Powers and China.
Reservation,
It is understood, however, that the commerce, rights and privileges of Japan shall not, on account of the above, be placed at any disadvantage as compared with the commerce, rights and privileges of other Powers.
Treaty between the United States and Ching of October 8, 1903.
ARTICLE 4.
Abolition of Li-kin.
The Chinese Government, recognising that the existing system of levying dues
on goods in transit, and especially the system of taxation known as li-kin, impedes the free circulation of commodities to the general injury of trade, hereby undertakes to abandon the levy of li-kin and all other transit dues throughout the Empire, and to abolish the offices, stations, and barriers maintained for their collection, and not to establish other offices for levying dues on goods in transit. It is clearly understood that, after the offices, stations, and barriers for taxing goods in transit have been abolished, no attempt shall be made to re-establish them in any form or under any pretext whatsoever.
Surtax in lieu of Li-kin.
The Government of the United States, in return, consents to allow a surtax, in excess of the Tariff rates for the time being in force, to be imposed on foreign goods imported by citizens of the United States, and in Chinese produce destined for export abroad or coastwise. It is clearly understood that in no case shall the surtax on foreign imports exceed one and one-half times the import duty leviable in terms of the Final Protocol signed by China and the Powers on the 7th day of September, A.D. 1901; that the payment of the import duty and surtax shall secure for foreign imports, whether in the hands of Chinese or foreigners, in original packages or otherwise, complete immunity from all other taxation, examination, or delay; that the total amount of taxation, inclusive of the Tariff export duty, leviable on native produce for export abroad shall, under no circumstances, exceed 7 per cent. úd valorem.
Right of China to Lecy Taxes.
Nothing in this Article is intended to interfere with the inherent right of China to levy such other taxes as are not in conflict with its provisions.
Keeping these fundamental principles in view, the High Contracting Parties have agreed upon the following method of procedure :-
Li-kin Barriers. Native Customs Offices.
The Chinese Government undertake that all offices, stations, and barriers of whatsoever kind for collecting li-kin duties, or such like dues on goods in transit, shall be permanently abolished on all roads, railways, and waterways in the nineteen
74
כי
متمن
No comments yet.
Private notes are available after approval.