(3) Some time ago the Governor of Hunan was ordered to enrol a force of 3,000 volunteers for defensive service, and, having ne funds at his disposal, to meet the expenditure this step entailed, he received permission to impose an additional levy of 2 cash upon every catty of salt from the Canton provinces that came into Hunan for consumption. His sanction was given on the express tndorstanding that the new tax was to be withdrawn immediately the volunteer force was disbanded, and that it was not to be continued if it was found to interfere with the circulation and sale of government salt, In practice the extra assessment was amalgamated with the lekin levy and was collected at the various barriers, The Viceroy of Canton, acting upon the advice of the Salt_ Commissioner, makes an application for the abolition of the tax. He states that Kuangsi salt, after paying its full dues in the Canton province, is subject to a number of levies in Hunan, the result bein: that the government salt, though sold at loss, commot compete with salt of private manufacture and is being driven entirely out of the market. The sanction for the extra assessment was founded on precedents established in the case of Szechuen and Huai An salt consumed in Hupei, and as the tax has been abolished in the latter instance and the reason for its levy no longer exists, it ought similarly tu be withdrawn in the one now under review. Indeed, the case is still stronger, for the districts in which the tax is levied in Hunan are included in the area assigned for tie consumption of salt from the Canton, provinces and do not form ground "Tent" for the purpose. Canton salt has at present no outlet, and unless the present request is granted, the whole Gabelle system of the province will be seriously affected. With the exception of the land-tax and the lekin, salt forms the only staple source of revenue which enables the Canton Government to meet the heavy demands that are upon it for the payment of foreign loans and the remittances to Peking and various provinees.—Referred by Rescript to the consideration of the Board of Revenue, designs furnished on previous occasions by the board. The sails, however, had got for and battered on' their long voyage north, and the Taotais had taken steps for providing new ones. Suitable crews were ing looked for to be in readiness to undertake the lightering of the tribute rice next spring.
Text read from the printed page and cleaned; old type leaves the occasional error.