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northern regional authorities.
Above all, if the
Powers conceded these surtaxes unconditionally, there would be no small danger of the resultant increase of revenue being allocated for hundreds of abuses wholly incompatible with the welfare of the Chinese people. In short, having regard to the fact that the Powers had already lodged a joint protest against illegal taxa- tion both with the Canton and the Shan-tung authorities. and that no circumstances warranting an abrupt change of the Powers' attitude had yet arisen, there seemed to remain in the opinion of the Japanese Government no other course for the Powers, even if illegal taxes were actually collected, than to lodge, if necessary, formal protests with the Chinese regional authorities and to let their merchants pay under protest (Peking telegram No.512 to Foreign Office, dated 14th December). 3ehind this statement the Japanese Government has remained en- trenched.
بانيا
In a misdirected effort to protect the Cus- toms administration, the British Foreign Office had now created an awkward dilemma: for, if the Customs were to collect the surtaxes, either Sir F. glen would have to obey the orders of the Board of Revenue at Peking to remit them to Peking, in which case Canton and other provinces would be likely to seize control of the provincial customs, or else in defiance of Peking he would have to instruct his Commissioners to pay the surtaxes to the provincial Superintendents, in which case he would certainly get into difficulties with the Peking Government. In either event the Customs adminis- tration would be gravely imperilled: and the best hope of maintaining its integrity was clearly to arrange
that
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