The Archive · 1927

Foreign Commodities Taxed

The Provincial authorities have succeeded in their plans to levy a consumption tax of 3.3 per cent. on fil foreign commodities entering the native city of Mukden. Consular opposition thereto has not been persisted in, and the tax is being paid either directly or indirectl While the tax itself is small, its imposition amounts to a qualified admission of the Chinese contentic that the open mart of Mukden does not include the entire area of Fengjtienfu but only the International Settlement. In support of their claim the Chinese insist that while in theory Mukden is as fally open to unrestricted foreign trade and residence as ports which were earlier thrown open by treaties which called upon the Chinese Government to provide facilities for.foreign trade Jand commerce, the fact that Mukden [was voluntarily opened by the Chinese Government itself constitutes a distinction and that they are entitled to decide the particular area which is to be regarded as open. Furl the Chinese aver that foreigners} having erroneously acted as if Mukden city and its environs constituted the open mart is no reason why the practice, its wrongfulness having been discovered by the Chinese, should not now be discontinued. The [Consular Body do not admit this contention. They affirm that because in the treaty by which Mukden was opened the more euphemistic term the Chinese Government agree that, Mukden will be opened by China'

was used instead of the harsh ler "shall" of the earlier treaties no Timitation of the degree of "openness" is therefore implied, while us-Jage has further sanctioned the recognition of Mukden and its environs as an open mart.

Text read from the printed page and cleaned; old type leaves the occasional error.

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