CO129-571-9 Sino-Japanese War- Canton-Kowloon railway 25-3-1938 - 28-2-1939 — Page 51

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

Smith telle me that he has hard on good

authority that repairs are being carried out on a bridge

Have you heard anything of

a little beyond the frontier.

this 7

As regards your last paragraph, of course

the Kowloon Customs are in effect under 'force majeure':

not only on the ground mentioned by you but also because

obviously the Japanese at Canton would not regard goods

na 'duty-paid', because duty had been paid on them at

Kowloon unless the proceeds were coming to them and the

duties charged were in accordance with a tariff approved

by them; they would, therefore, require a second payment

of duty on such goods. No merchant, therefore, would pay

at Kowloon, realizing that he would be paying double duty

by so doing.

Yours very sincerely,

(Sgd) G.A.S. NORTHCOTE

50

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