Directory_and_Chronicle_1909 — Page 241

COMMERCIAL TREATY BETWEEN CHINA AND PORTUGAL

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strength. Wine passed through the Chinese Customs under designation "Port Wine shall not be entitled to the benefit of this Article unless accompanied by a certificate of origin as above.

Art. VII.-Portuguese subjects may frequent, reside at, and carry on trade, industries and manufactures, and pursue any other lawful avocation in all the ports and localities in China which have already been or may hereafter be opened to foreign residence and trade; and wherever in any such ports or localities a special area has been or may hereafter be set apart for the use and occupation of foreigners, Portuguese subjects may therein lease land, erect buildings, and in all respects enjoy the same privileges and immunities as are granted to subjects of the most favoured nations. Art. VIII. Whereas China, with the object of reforming its fiscal system, proposes to levy a surtax in addition to the tariff duties on all goods passing through the Custom-houses, whether maritime or inland and frontier, in order to make good the loss incurred by the complete abolition of lekin, the Portuguese Government agrees that foreign goods imported into China by Portugeuse subjects shall on entry pay an import surtax equivalent to one and a half times the duty fixed by the Import Tariff as now revised, and that Chinese produce exported abroad by Portuguese sub- jects shall pay export duties, inclusive of the tariff export duty, not exceeding seven and a half per cent. ad valorem, provided always that such import surtax and export duties have been accepted by all the Powers having Treaties with China. With regard to the produce tax, consumption tax, and excise, as well as the duties on native opium and salt, leviable by China, Portugal further agrees to accept the same arrangements as shall be agreed upon between all the Treaty Powers and China. is, however, understood that the commerce, rights, and privileges of Portugal shall not, in consequence of this undertaking, be placed in any way at a disadvantage as compared with the commerce, rights, and privileges of any other power.

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Art. IX.-Drawback certificates for the return of duties shall be issued by the Imperial Maritime Customs to Portuguese subjects within twenty-one days from the date of presentation to the Customs of the papers entitling the applicant to receive such drawback certificates. These certificates will be accepted at their face value by the Customs authorities at the port of issue in payment of duties of all kinds, ton- nage dues excepted; or shall, in the case of drawbacks for duty paid on foreign goods re-exported abroad within three years from the date of importation, be redeemable in full in ready money by the Imperial Maritime Customs at the port of issue, at the option of the holders thereof. But if, in connection with any applica tion for a drawback certificate, the Customs authorities discover an attempt on the part of a Portuguese subject to defraud the revenue, he shall be liable to a fine not exceeding five times the amount of the duty whereof he attempted to defraud the Customs, or to a confiscation of the goods. In case the goods have been removed, from Chinese territory, then the Consul shall inflict on the guilty party a suitable fine to be paid to the Chinese Government.

Art. X.-China agrees to herself establish a system of uniform national coinage and provide for a uniform national currency, which shall be freely used as legal tender in payment of all duties, taxes, and other obligations by Portuguese subjects as well as by Chinese subjects in the Chinese Empire. It is understood, however, that all Customs duties shall continue to be 'calculated and paid on the basis of the Hai-Kwan Tael.

Art. XI.-The Government of His Most Faithful Majesty agrees to the prohibi- tion by the Chinese Government of the importation into China of morphia and of instruments for its injection, on condition, however, that the Chinese Government will allow the importation of morphia and of instruments for its injection for medical purposes by Portuguese doctors, chemists, and druggists, on payment of the prescribed duty and under special permit which will only be granted to an intending importer upon his signing at the Portuguese Consulate a suitable bond undertaking not to sell morphia except in small quantities and on receipt of a requisition signed by a duly qualified foreign medical practitioner. If fraud in connection with such importation be discovered by the Customs authorities the morphia and instrument