The Archive · 1927

CHINA'S 'REVISED EMPORT TAXATION

Official List of Goods Scheduled as Luxuries under their Respective Headings for Taxation: Luxury Tax to Be Enforced and Likin Abolished Commencing on September 1 the Nationalist Government "announces that a special import tax on what' jate termed luxuries will be imposed fand that simultaneously the colleen tion of Iikin willie abolished, Whether the foreign Powers will take any-action to delay or prevent the operation of this additional taxation, remains to" be seen, but if the Nationalist Government is not interfered -with,- and on Septeriber 1 this luxury tax becomes lay, it will mean that China, or at all events a part of China, has entirely ignored her treaties with foreign ywers and is -being permitted to do what she likes to raise raven Goods in the following list are ifed under three headings, "A,"

and "0," paying luxury' duty} at the rate of 15,25, and 57 per} cent. respectively.' In addition to this duty there is the existing 6 per cent, 'The list Is very complete and has, /apparently, been carefully compiled, and further by its inclusion of arch articles as birds'. nests, sharks' fins, fete, under the "B" class, has not differentiated between Chinese and foreign importers.

It is but natural that if any luxury! tax is to be introduced articles such as cigars, tobacco, wines, ete. should come under the heading to pay the highest duty. These are 0 essentially luxuries, but when one fails to find the omission of any single article that is a necessity one is faced with the fact that the! cost of living in China is going to each such a level that—forcign trading of any sort-will become ex-not impossible. as stated, is divided into there categories as follows and mentioned in the Crass Nantes of Anrrcus 'A. Silver Watches.

Flasks (pocket), and Ther-Tmostatie Containers of all kinds, and parts or acees-sorier thereof.

'A Games and Sporting Reuisites, except playing cards.

Photographie and Cinematographic Products, Apparafos, and Materials of all Kinds (except Chemicals), and all other Paraphernalia used in connexion with the taking, "developing, or exhibition of pictures, and all parts or accessories thereof.

Typewriters, Calculating Machines, Cash Registers, Copy Presses, Duplicating Machines, and all other} Office "Machines.

Electro-plated Ware; Catters, Knives, "Razors, "Scissors, and all Catlery and parts or accessories thereof not Safes, Cash Boxes, 'Strong Room Doors Furs, Dressed or Tanned Antmals' Teeth and Tusks, Dut excluding Ivory of all kind Fragrant Wood, ented Wood, Garoo Wood, Sandalwood, and all ' other Odoriferous Woods.

Macaroni, Vermicelli, Spagetti, and similar, Products. Fresh Fraits.

Aerated Waters.

Amber, Pearls, "Tortoiseshell, Agate, Coral, Cornelis

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

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