While every one recognises theillegality of the taxes levied by the Chinese within the Settlement, on piece goods, there hangs a curious doubt in some people's minds as to the position of opium. The doubt is half sentiment, suggested by antipathy to the trade, but arises in part also from a real uncertainty as to the position of the drug. Yet the treaty is as explicit on this head as on any other.
By Treaty, all the goods mentioned in the Customs tariff (agreed to by Lord Elgin, at Shanghai, on the th November, 1858, with 10 rules attached thereto), are liable to the duties there enumerated, and no more, thus preventing the strangling of trade in these articles!'y further duti The restrictions upon trade in the following commodities, (which were previously contraband), were then relaxed, according Opium, cash, grain, pul sulphur, brimstone, saltpetre, and spelter. Infractions of the conditions of Rule 5, with regard tony of these articles, rendered them liable to confiscation. The articles named in Rule 3—viz., gunpowder, shot, cannon, fowling-pieces, rifles, muskets, pistols, and all other munitions of war, and salt, wore declared contraband, and all trade in any of them, both import and export, was alike prohibited. The goods enumerated in Rule 2 wore declared to be duty free. Rule 1 provided for unenumerated goods."—This Treaty was certainly not sought by China, It was the result of force applied for the purpose of opening purport is to prevent the Chinese Government from levying duties which would have the effect of crushing trade. If opium is worth Tls. 100 a picul, and after the importer has paid Tls. 30 according to the rules, the Chinese can again levy any further tax they like upon it while still lying in the importer's godown, if it has been sold to a Chinese, they have only to levy another tax of Tls. 75 per picul, and stop the whole trade. As it is, they can do so after it has left the port, and that is disability enough, without stretching the language of the rules to mean that which would stultify the whole meaning and purpose of the Treaty. Up to the present time, however, the Chinese have, naturally enough, read the Treaty from their own point of view, regarding it as a nuisance forced upon them, mitigated no doubt by the Customs receipts, but which they would be glad to get rid of altogether; and not being able to accom. plish this, they simply endeavour to increase the "mitigation" to its fullest extent. We have calmly permitted them to carry out these "natural" feelings in the most active manner, so that not only do they openly keep tax-collectors or likin rumers in the streets of the Settle. ment, to seize, with the assistance of the Municipal Police, persons carrying opium whom they assert to be smugglers; but, in addition to this, have offices and officers within the Settlement itself, hardly if at all disguised, for the purpose of levying all sorts of exactions and squeezes upon all sorts of commodities, in defiance of the Treaty, the Tariff, and the Rules, And these things we have permitted by masterly inactivity. Let us hope that act assertion will not, much longer, be exer. cised by one side alone to our detriment and humiliation, A correspondent calls attention again to the oft-quoted despatch of Sir Frederick Bruce, admitting the right of the Chinese to tax opiumes they like, as the probable cause of the existing doubt about its legal position, The despatch in question was published in the.-0. Herald of the 28th March, 1863; but it may be convenient to quote it here, as it has now again become a subject of discussion Peking, 3rd July, 1862, Sm,—In reply to your despatch, No. 130, respecting a projected new tax on opi on will state to the Taotai that he liberty to do what he likes with the when in the hands of the Chinese purchaser, But that on payment of the Custom dues, the British merchant is entitled to deliver it without further formality to the Chinese purchaser, It appears to me that the Chinese may levy any excise duty on opium they like, anc there is no article that may be more legit mately taxed to meet the pressing wants of the State. a The same observation applies to native products; when in the hands of the Chinese, the authorities may tax them as they please.
(Signed) -F, W. A. Brvor. The despatch is clear enough, without doubt. But we are not bound by Sit Frederick Bruce's mistake, It is the treaty itself, not terpretation, that must guide us; and the treaty is cle 1.—Opium will henceforth pay thirty taels per picul import duty. The importer will sell it only at the port, It will be carried into the interior by Chinese only, and only as Chinese property; the foreiga trader will not be allowed to accompany it. The provisions of Article LX, of the Treaty of Tientsin, by which British subjects are authorised to proceed into the interior with passports to trade, will 1 extend to it, nor will those of Article XXVIIL of the same Treaty, by which the transit dues are regulated; the tra dues on it will be arranged as the Chinese Government see fit; nor, in future revi: sions of the Tariff, is the same rule of revision to be applied to opium as to other goods.
Sir Fredorick's mistake no doubt lay la 'a misconception of the word "port." The legal and commercial definition of the word had not corns before him, and did not present themselves to his mind. He regarded "port" as water. Bub fail, ourselves, to seo how opium stands differently from other goods 0 long
Text read from the printed page and cleaned; old type leaves the occasional error.