To the Editor of the Norrs-Carva Dau News."
Siz,—Will you allow me space to state case which is really a claim by, the I. M. Customs authorities to alter the tariff in such a way as to impose a much higher duty on certain articles than they are entitled to impose.
According to the tariff sanctioned by the treaties, a duty of 5 per cent ad valorem should be imposed on curiosities. The Customs officials say that old China ware and imitation old China ware are curiosities and should pay 5 per cent duty ad valorem. Let us, for the sake of argument, concede this. Now, how are we to estimate the value of the China ware? Most people, especially business men, would say that the price paid for such ware in the open market is the fair value but not so the I, M. Customs auies. They ignore the prices paid i the open market; they scorn the receipts of dealers who sell curiosities to for-igners. They estimate the value according to weight. The article in dispute may bea small but valuable bowl, weighing one catty, and worth x hundred taels, or painted brick, weighing twenty catties, and worth two authorities di two classes and estimate the value of the old at Tls. 400, and the value of the i tion old at Tls. 200 per hundred ca the valuable little bow! (perhaps of the Ming dynasty) pays only 2 mace duty instead of 5 tools, while the glorified brick, manufactured last week, must pay Ts. 2 duty, or 100 per cent. Having given this explanation I will now relate how exporters who resist this unjust imposition of duty are treated by the I, 'M, Customs authorities.
Ihave exported several lots of Ohina ware, and the articles have been valued by the Customs officials according to weight, as mentioned above, and to avoid delay, and to escape mental and tear, I have paid the exorbitant and unjust duty demanded after " mild protest. But mild protests only increase official hauteur. So yesterday, when I had another shipment to sond off, I told the examiner plainly that I intended to contest the claim to value my China ware according to weight. (Of course I don't blame the examiner; he acts under orders.) Ho referred mo to the officials "upstairs." There I saw the chief of the general office, who courteous and kind, as he is always, but 4 he could not settle the matter; and gested that I should see the Deputy Commissioner. Soto that official I went, stated my case again, produced the receipts for the porcelain which I had bought from respectable curio dealers in Shanghai, expressed the opinion that it Sod. was unreasonable to bell that I could buy porcelain from such men for one-third its value; and, to save time, I further stated that, if' my curios were valued according to weight again, I sould require the Customs authorities to let the porcelain be valued by experts chosen by parties, as provided for in the treaties. Then came riy great sure Naturally I expected that the Customs authorities would be as willing to. submit tothe judgment of expert valuers as I was; but, on the contrary, my request met with what I can only (describe as obstruc
Text read from the printed page and cleaned; old type leaves the occasional error.