1921-05-20 — Page 3

NOTICE.

Victor

"HIS MASTER'S VOICE“

لا اله الا أن له ام

MISCHA

EL MAN

RECORDS

LARCE SELECTION.

At

MOUTRIE'S

Sole Agents.

L & C HARDTMUTH'S

KOH-I-NOOR

MADE IN CZECHO SLOVAKIA

KOH-I-NOOR

THE PERFECT PENCIL

Is your pencil à

KOH-I-NOOR

(Made in Czecho Slovakia)

or only an imitation ?

This famous pencil is sold by

SOUTH CHINA MORNING POST, LTD.

A WYNDHAM STRGET.

1ERSONKE

DINNER SERVICES. TEA SETS

RUCS

CARPETS & TABLE COVERS

HOP CHEONG

Cong lele komen | Bruceivers,

JUST

35. Queen's Road Cemre,

ARRIVED

A new consignorat of

HORLICK'S MALTED MILK

LUNCH TABLETS

COLONIAL DISPENSARY

Telephone 1877.

14 Queen's Road, Central.

THE HONGKONG

TELEGRAPH.

THE GREATEST OBSTACLE TO CHINA'S INDUSTRIAL

DEVELOPMENT.

Proposals for the Abolition

of Likin.

can be obtained:

That

1912

$ 36 584.005

· 1913

$ 36,8×2.877

1914

$ 34,186,047

1915

$ 40,290,084

1916

$ 40,290,084

1919

$ 39.251,599

IN 14

FRIDAY, MAY 20, 1921.

to

Economic Information, sum. both for the Likin. While A marise the chief defect of the transit tax, whether ancient or svatem, point out their causes modern, will prevent the opera- nl their effecte, and relate some lion of Article VIII of the of the measures of reform that Mackay Troaty and of similar, I have been considered by the articles of other treaties, a pro-1 government. At the same time duction or marketing tax will we shall also venture, to propose not. This, at least, is the Chinese certain remedies of our

theob Too much cannot be said of the which will remove this obstacle treaties.

own position with regard to

It is true that no hindrance offered by the Likin to industrial development with- definite provision like this is to SYALOI to China's industrial out adversely affecting the be found in the treaties, and in development. Introduced during amount of the pub fe revenue fact, the preamble of Article the Taiping Rebellion, when it Of course it is not necessarily a VIII of the Mackay Treaty was first applied to Hsien-lu-sound financial principle that the mentions along with Likin) chang (near Yangchow) by a rate of taxation should he uniform other dues on goods at the military officer, Lui I-ksian (in for all kinds, of goods. In fact, it place of production, in transit, 1853), as a temporary measure to is generally considered proper to and a destination." Yet the be abolished as soon as peace to tax luxuries more heavily than exception made in Section 8 of the should be restored, the system necessities. But under the Likin same article for a tax on goods has, contrary to the original system the difference in rates is the time of marketing, and intention, remained till this day, not made in conformity with Article IV of the American Treaty and has become so deep-rooted such considerations. that ite abolition is attended by

of 1903 allowing for a half tax at the greatest difficulty. Besides,

Thus ham bore the heaviest rate. the time of shipping, seem the amount of revenue collected sugar next, and silk the lightest support the Chinese position that from this source is so large that This makes it appear as if Silk the foreign powers only object to it cannot be abolished without were a daily necessity, and ham transit taxes, especially when incurring heavy financial loss to and sugar were luxuries, which they are collected as under the the government. The following to say the toast of it, does not Likin system, but will not object figures will give some idea as to sound very reasonable.

to production or marketing taxes, Aч to the amounts collected from year the difference. in

if they do not affect foreign rates and mothods of taxation Among

imports or Chinese goods for to year, as far as such figures different provinces and districts/xport. (Many writers translate

thero is much less to be said in Baiao-chang-ai into "consump its favour.

tion tax." but 34 the latter has & Better equivalent in The effect of such diversities is Hsiao-fei-sui, indicating all kinds to make tits tradors feel uncertain f imports ou ultimate consump- about the burden they have totion goods such as Salt Gabelle, bear, which tends to discourage wine and tobacco taxes, it is them from venturing into new better to use the term" marketing markets as they may involve new tax" for the former. "Destina-| An old tax is a good tax."aygoms and rates of inpositionion tax" will be the most ap- Keneral principle with which they are unfamiliar. ropriate translation for Lo-ti- governing all kinds of taxation. At the same time it gives the taxhuan). H, in adunting in that considera-collectors much fre dom to tam-

Thus the Likin question still tion, the tax is question is alsoper with the imposition.

stands where it was before all; very producŢIÓN, why. then, Many reforms in the Likin these reforms should its abolition he coniem-system have been proposed by There is no doubt that any one were proposed. platet? The Answer to Luis the government and some of of the above-mentioned -plina, cannot be given in a few words. then have already been carried when adopted. will ho Superficially speaking, the Likinjont. The limitation of the un-improvement over the existing a great system constitutes so many tariff ber of Lakin levies, the combin-system, yet their relative advan- barriers inside the country that ation of many impositions into ages are not xactly the same. goods annot be transported one under the name of Tung-The new transit tax cannot be an freely from plan to piace. But chutan, the revision of Likin adequate substitute for the Likin what about the native customs raies with a view to greater un- bocating modern transportation hases which, ton, timit theiformity, the amalgamation of does not yet reach all parts off

Kuvis 11 une collectorates resulting in greater China, and it would involve great Country? And how far, in fact, Jenncemeation of power as well practical difficulties in collect does the existence of Likinas responsibility these and other such a tax from the old-fashioned interfere with Cama's domes is improvements are what the Cen-means of transportation. More- Trade? The amount of inter-tral and provincial government over, it is at best only a tempor terence may to some extent behave gradually introduced since ary measure, which will have to indicated by the number of Likin the inauguration of the system abolished when a transit) Iarriers. Thura are altogether in its original and most object taxes are done away with in nore than 700 Likin vailetorates ionable from.

compliance with the treaty provi- a the country.

First among more fundamentaisions, unless these provisions be Though in all cases sanction reforms is the substitution of a revised at the League of Nations was always camed from the modern transit tax for the Lakin. Conference. Central government before the to be collected not directly fromi The second and third plans tax was actually collecial, the the shipper, but indirectly through may b considered together, latter did not until recently the carrier which may be a cari, since, according to the Chinese provide any set of uniformia fost, or a railway or shipping position explained above, they da regulations applying to all cases, company, This was proposed in hot conflict with each other. The, and the local officials enjoyed 1913, and & set of regulations was best policy for the government much freedom in choosing the drafted by the Ministry of Finance will, perhaps, to adopt a general | uriles to be taxed, and the way and adopted by the Cabinet,

marketing 10x in place of the and rate of taxing for each kind trial was first to be made with ikin us this tax is spec fically | of article. This gave rise to the with Chinese owned railways and rovided for in the treaties. The diversity in the system which has steamboats, then with those own. not been much improved after ad or controlled by foreigners, with those provinces which are periment may first be made. many attempts at unification have and finally, perhaps, with all kinds more under the control of the been made by the central and the of transportation business. The entral financial administration, | provincia! governments, The rates were to vary from 2 percent and when success isdemonstrated various names applied to this to 15 percent of the value of nas-

n these cases, the tax may be **kind of tax in different, socalities senger tickets or freight charges, radully extended to other are sufficient to show how httle to be levied at the tim when such provinces, In fet, all provinces uniformity there is in the system. tickets or charges should be paid will whome the reform if it is Fiki, Tung-diman, Tsan-siao-for. However, on account of the really beneficial to all parties sui, Lo-ti-chuan, Jen-chuan, effect which the tax might produce concerned. Pay-chuan, Hsiang-chuan, Shan. Jon railway and steamship traffic. ibai-sui,-these are some of the especially in view of the in- names designating the different adequate development of modern varieties of the tax known in means of transportation in China, general as Likin.

the government finally decider! to postpone its operation thisome. more favourable time.

movemen

أوع

A

An alternative which we may gest is the collection of a general sales or turnover tax. This is now being discussed in The United States. In France, "L" in Chinese means a per-

where an estimato was made, thei centage, because the word was)

annual receipts from this source originally used to signify the

As cond plan of reform is to is expected to be $3.00,000,000 hundred part of a cash (or an abolish the Likin without any gol, or $6.500,000,000 Chinese inch). Likin, therofore, means a substitute, securing compensation currency. The chief difficulty percentaure tax. When first intro- from an increase in the cusions with this tax is in its collection, duced m Kiangsu, Hupeh and tariffs rátes as stipulated in our

As it will be hard to ascertain in Hunan the rate was 1 per cent. treties with foreign countries. China the exact amount of turn- This precedent was not closely the Mackay Treaty of 1902, vor

any bu-iness. This followed in the other localities for instance, it is provided in the objection, however. does where the tax was introduced, preamble and Section 3 of Article apply to the marketing tax, as it sil at present, after many in-VIII that, after the wholition of need not he actual y collected at creas, the rates vary from 14 Likin and similar taxes, the cus- the time when the goods are to 10 per cent. Tunchuan nu als toms tariff on imports shall b a blunket tax, and it is so-called raised to 1214 percent (the rate is because before it adoption ther not stated, but this is what isi had been many tax s and many meant) and that on exports to 7 WHEN BABY IS TROUBLED rates of taxation in the locality percent. Whether this increase

in

marketed.

not

NOTICE.

THE ADAM in COMMUNITY PLATE

WE think this is one of the most exquis

ite designs in silverware we ever had the pleasure of showing our customers.

Inspired by those great architects and decorators, the ADAM Brothers, the Com. munity ADAM is distinguished by a charm- ing purity most satisfying to live with.

We should like you to see it, even if you are not planning to buy new silverware now, In chests containing complete table outfits,' or in separate pieces,

At your service for 50 years.

SOLE AGENTS

LANE, CRAWFORD & CO.

******HD*+493++*0*HOOFKOOL

JAMES STEER.

9, ICE HOUSE STREET. WATCHMAKER AND JEWELLER.

CHRONOMETERS, CLOCKS, WATCHES AND NAUTICAL INSTRUMENTS REPAIRED UNDER MY

TEL. 2877

PERSONAL SUPERVISION,

TEL. 2877,

SUN HELMETS

THE MAKE BEST

AT LOWEST COST

ALL STYLES REPRESENTED.

CHOICE OF SHADES AND QUALITY PRO- VIDED.

THE SINCERE CO., LTD.

"HONGKONG

A NATIONAL WAGE.

EMPORIUM."

nobody will have the money tu sink.

This means that the subsidy, so What it. Would Mean. far from coming off, must progres- sively increase (or the price of national versue a district wage.seams become, in an economic The miners are striking for a coal must increase), ea more It seems wise at first sight that sense, worked out.

men should all be paid the sams It also meana a gradual pro- for the same work; that poor gressive decline in production, a mission for the sake of the coal cast of production, a decline in collieries should be kept in. com-progressive riso in the average

for different kinds of goods. The will be sufficient to offset the loss with Constipation you will find that the rich colliery running at and a heavy rise in the number of weight which they produce; and the quantity of exportable coal, change from Likin to Tungchuan from Likin abolition is proble-prompt and certain remedy in a profit should help out its minera unemployed. already, constitutes a step Cmatical, hus the chief stambling Baby's Own Tablets, the Canadian weaker brother, the poor colliery, wards towards unification; yet as block to this plan is the fact that specific for children's ills.

If Minor Smith in Cumberland They which is running at a loss. Tungchuan itself is different in the foreign powers would not gently move the huwels, stop the

can produce coal only at a loss, different incalities, the progress consent to any incens in the pain and enable the little one national wage mean!

In practice, what does this and Minor Jones in South Wales is not so significant. The preson tariff rates until the Likia is com-quickly to fall into a sound, |

or Miner Robinson at Doncaster tex has been adopted in Kiangsi, pletely abolished, while the Cin-natural sleep.

I notice that the proposed new can produce it at a profit, this district rates range front a rise of only shows that the proper place YOU CANNOT AFFORD TO BE WITHOUT THEM. Rupe, Shui, Kansu, Chokiang, ese Cover iment cannot afford to Until I began using Baby's 11d. per shift in South Yorkshire for Miner Smith is in South

Kwangtuo. Szochuas, and Silogo this important source of Own Tablets my baby was always to Kang, the first named province revenue before it is sure of as constipated and was restless and Cumberland, a relative to the Cumberland.

▲ full of 9s. per shift in Wales or Doucaster, and not in JUST receive a large Consignment of (1) LAUTOGEN the being the first to adopt the increase of revenue from the sleepless I tried several modi-existing national rates, states most: digestive food for Infants which keeps good in quality during tux. Another point is that maritime customia. Hot Weather: (4) LACTOSE (Milk Sugar) for sweetening the foods not only do different districts cial administration has been for but since using the Tablets her means, roughly, that the national those pits to be flooded. virtually Loral finansines but they did not help her, Capt. C. R. Coote, M. P. This poorer pits have by allowing Moreover, all the miners at the

of Infants and Dyspeptics; 13) MILFORD-MCGRATH FLUID have different ways of taxation, some time so much out of control bowels have been quite regular wage INSECTICIDE the Best Fluid for destroying Fleas, Mosquitoes, but oft-times many different of the Central government that and she sleeps well. My eldest paid at the richest colliers, that ment for over, or at least made will be the waze put themselves out of employ. Bugs, Flies and all other Insect Pests in Summor days; and (4) ways are being employed in the the latter may not be able to child had a poor appetite, ratis, the colliery where coal is more imperativo the immediate JOHN CAHILL'S GOLDEN FLEECE, MAGIC and CINDERELLA same district and many kinds of abolish the likin al over the since having given her the easiest to win, and this means concentration upon those cosi SOAPS for keeping everything clean in Houses.

Likin collectorates they

exist country in qursuance of any de-Tablets her appetite has improved that the subsidy must be perman-areas which it is possible pro- side by side in the same locality.finite arrangement, and failure in and she has grown stronger At Shanghai, for instance, there single case may prevent the would not be without the Tablets ent.

fitably to develop, It means that the present small, a Ho-chuan-Chu or Chinese government from raz for anything," writes Mrs. Ford, poor quality seams will continue collectorate for taxing goods ining the compensation provided for 391 Colborne Street, London, to be worked at the cost of all the SUICIDE WITH HUMANE KILLER. general, a special collectorate for by the treaties. This is why such Ontario, Canada timber, another for sugar, and an apparently simple reform is 80

Jack Bell, first whip of the. now 4, 5, and 6 ft. seums, which Of chemists, or post free at 60 ought to be exploited, but which Suffolk Torbounds, shot himself still another for pioca gonds. slow in being carried out,

cents the vial, from the Dr. Wil-nobody will have the money to in the forehead with a humane We shall now statea the A third plan is to substitute aliams' Medicine Co., 96 Szechuen exploit, and all the now shafts killer at Bury St. Edmunds and Chinese Government Bureau of production or marketing tax or Road, Shanghai.

PRICES are Very Moderato. Inspection and Enquiries are

Bordially invited.

开

was once

糖糖理代粉粉牛新 SHIU FUNG TAI & CO.

ole Agends for Hongkong and South China.

47 and 48 Connaught Real Coutral, Hongkong. Tolephone No. 1239.

I

which ought to be sunk, but which died.