ijtiiri^' HnU (EnllEge nf Agriculture At diatntll Iniueraita 3tljata, N. % ffiihrarg Cornell University Library HF2315.C5 The tariff problem in China, 3 1924 013 680 792 Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924013680792 STUDIES IN HISTORY, ECONOMICS AND PUBLIC LAW EDITED BY THE TACULTY OF POLITICAL SCIENCE OF COLUMBIA UNIVERSITY Volume LXXII] [Number 2 Whole Number 169 THE TARIFF PROBLEM IN CHINA BY CHIN CHU, Ph.D. COLUMBIA UNIVERSITY LONGMANS, GREEN & CO., AGENTS London : P. S. King & Son, Ltd. 1916 Copyright, 1916 BY The Faculty of Political Science of Columbia University, New York This Monograph is Dedicated MY FATHER SHI-CHI CHU WHO RECEIVED THE KUNG-SUN DEGREE AND WHO HAS BEEN ATTENTIVE TO THE EDUCATION OF HIS CHILDREN AND TO MY UNCLES HU-CHI CHU SOMETIME TAOTAI IN HUPEH PROVINCE WHO WAS GRANTED THE CHIN-SZE DEGREE BY IMPERIAL EDICT FU-CHI CHU WHO WAS A MEMBER OF THE HANLIN ACADEMY AND SOMETIME THE PROVINCIAL EDUCATIONAL CHANCELLOR IN SHANSI PROVINCE AND IMPERIAL COMMISSIONER OF EDUCATION IN THE PROVINCES OF HUPEH AND HUNAN, FOR EXAMINING THE CANDIDATES OF THE SECOND DEGREE PREFACE The purpose of this work is two-fold. In the first place, it is designed to draw attention to the fact that the re- vision of tariff treaties is one of the engrossing ques- tions in China. Being deprived of tariff protection, having been subjected to unfavorable and unjust commercial regu- lations, many industries in China are deranged to such an extent that the general condition is deplorable. To the United States alone China can look for justice and sym- pathy. As a result of the proclamation of the " open door " policy by the Secretary John Hay, of the returning of the Boxer indemnity to China by ex-President Roosevelt and of the first recognition of the Chinese Republic by President Wilson, this country has earned the good-will of the Chinese people. To the extent that this great Republic stands for peace and justice, it is to her interest tO' see that the younger Republic on the other side of the world shall be freed from the onerous and humiliating treaty provisions which have been brought about chiefly by military coercion. In the second place, the monograph is a part of a larger volume which is in preparation for publication in the Chinese language, with a view to showing the Chinese government and people how far they themselves have been responsible for such unreasonable arrangements in the past, to what extent they may expect their removal at present and what should be China's economic policy in the near future. The author desires to acknowledge his indebtedness to Professor Edwin R. A. Seligman for his invaluable sug- PREFACE gestions and corrections. Acknowledgments are due also CO Professor R. E. Chaddock, who has kindly read the proof and who has made many helpful criticisms, as well as to Mr. Robinson for his assistance in correcting the proof. As to the financial assistance toward printing this work, the author desires to express his indebtedness not only to the Columbia Series and to the Chinese Educational Mission at Washington, but also to Messrs. H. T. Liang, the manager of the Wah-chang Mining and Smelting Co. and K. P. Ou, the manager of the Canton Trust Company. C. C. New York, April, 1916. CONTENTS PAGE Introduction . PART I THE TARIFF SYSTEM CHAPTER I Sketch of the Tariff History 1. General statement 20 2. The first period ; from early times to 1 843 20 3. The second period : 1843-1S85 26 CHAPTER II Sketch of the Tariff History — Continued 1. The third period : 1885-1906 38 2. The fourth period : 1906-to-day ... 45 3. The present problem . . c i CHAPTER III The Political Aspect of the Chinese Tariff I. The statutory tariff . . 54 iS. The conventional tariff 56 3. The tariff policy. . . . , . ... 58 4. Failure of the different treaties of commerce 59 5. China's tariff enforced by treaties . . 60 6. The conventional tariff in Japan 61 7. Consequences of concessions in treaty ports and the opening of interior water transportation upon China's tariff autonomy . . 64 8. Extraterritoriality . . 66 9. Absence of reciprocity in the treaties -67 10. The most-favored-nation clause in China 68 I7S] S 6 CONTENTS [176 PAGE CHAPTER IV Economic Aspects of the Chinese Tariff 1. General considerations 7' 2. The absence of any economic policy in the Chinese tariff 73 3. Import duties provided in the tariff treaties .... 74 4. Export duties .... 77 5. Inland taxes on goods for exportation 86 6. Conclusion 88 CHAPTER V The Fiscal Aspects of the Chinese Tariff 1. General considerations 89 2. The present financial position of the Chinese government 90 3. Injustice of China's tariff stipulations which lead to the serious shortage of revenue 92 4. Absurd rigidity and inflexibility of China's tariff 94 5. The present shortage of customs revenue owing to the advance of general prices . 96 6. Summary 99 CHAPTER VI Inland Taxation in its Relation to the Customs Tariff 1. General statement .... 100 2. Inland taxation . . . 102 3. The ■' transit pass " system . . 104 4. Fundamental troubles of the transit-pass system no 5. Practical difficulties and abuses 112 6. The solution of the problem 1 14 CHAPTER VII Frontier and Regular Customs Tariffs 1. Frontier customs 115 2. Russia in Eastern Turkestan, Mongolia and Manchuria 117 3. Japan in Manchuria . 120 4. France and Great Britain in Southern China 5. Regular or native customs 6. Historical sketch .... 7. Administration . . .... 122 123 124 126 177] CONTENTS 7 PACK CHAPTER VIII What Should Be China's Commercial Policy 1. Consideration in favor of protection 131 2. TariflF policy of Japan 134 3. The protectionist tariff in the United States 136 4. What should be China's policy ... 140 PART II TARIFF ADMINISTRATION CHAPTER IX The Development of the Customs Administration 1. Early customs administration before the establishment of the foreign inspectorate, 1854 143 2. A brief history of the inspectorate 146 3. Marked features of Sir Robert Hart's administration 149 4. The establishment of the Shui-wu Chu or Revenue Council 152 CHAPTER X The Organization of the Maritime Customs 1. The organization of the inspectorate 156 2. The three departments in the inspectorate ..158 3. The administration of each customs 164 4. The administration of customs in special districts : Tsing-tao and Tairen. 165 CHAPTER XI Some Aspects of the Tariff Administration I. The system of taxation .... 168 li. The structure of the tariff ... 172 3. The currency with which to pay the customs duties 173 4. The enforcement of tariff laws I7S 5. The drawback and bonded-warehouse systems . 178 8 ^ CONTENTS [ 1 78 PAGE APPENDIX I Treaty Ports, Marts, Etc 183 APPENDIX II Customs Revenue 186 APPENDIX III Trade Statistics . 188 APPENDIX IV List of Open Ports Arranged According to the Total Amount OF Customs Revenue Collected at Each During the Year 1912 igo APPENDIX V Currency, Weights and Measures .... 192 INTRODUCTION The tariff of China is in most respects one of the simplest and most moderate and yet one of the most unworkable of existing tariffs. Under it privileges are granted to for- eigners only. The absence of any tariff right, the lack of any economic policy on the part of the government (under the Manchu dynasty), the unjust and preferential treatment accorded to foreigners as against the Chinese, the working out of internal taxation in connection with imports and especially with exports, — all these facts tend to destroy, and have to a considerable extent destroyed, China's infant industry and commerce. This monograph is divided into two parts. Part I con- tains a brief history of the tariff, a study of its political, economic, and fiscal aspects, an account of frontier and native customs, and of inland taxation in its relation to the tariff, and a short discussion of the correct tariff policy to be adopted. Part II deals with tariff administration in so far as it affects the fundamental political right and the economic order of the country. Before going into details, it seems advisable to give a preliminary survey of the field under four headings: (i) the trade and financial admin- istration of China, (2) the operation of the tariff, (3) tariff administration, and (4) present problems. TRADE AND FINANCIAL ADMINISTRATION Treaty ports. In the eighteenth century Dutch and Eng- lish traders visited both Canton and Macao; in the early part of the nineteenth century the former port was made 179] 9 lO THE TARIFF PROBLEM IN CHINA [i8o by the English and Americans their commercial center. The Treaty oi Nanking with Great Britain, in 1842, opened the first five ports, Canton, Amoy, Foochow, NingpO' and Shanghai, at each of which the foreign consulate was for the first time established. By the Tientsin treaty with the same Power five additional ports were opened. By the Chefoo Agreement China again undertook to allow frontier trade between Burma and Yunan, and four additional ports were thrown open to foreign trade. Since then additional ports throughout the country have been assigned for for- eign trade either by treaties or by the Chinese Government on its own initiative, the number now (1914) being over 75, besides a number of " ports of call." ^ A treaty port is almost synonymous with "port of entry," but not entirely. At these ports foreigners are permitted to establish consulates and to live as well as tO' trade. On the trade at these ports are levied dues and duties according to a tariff settled by treaties. In the open ports, there are areas, determined by mutual agreement between the foreign consul and the Chinese authorities, where the foreigner can reside and where he can either hire or build houses. Within the ports he can trade or engage freely in industrial enterprises and also travel freely in a zone of 50 kilometers around the said ports. That is to say within these ports the foreigner en- joys all the rights admitted by the modern principle of inter- national law. But with the introduction of extraterritorial- ity, he has obtained some important advantages which are not given in other countries.- This juridical protection to 1 See Appendix I. ^From the juridical standpoint the open ports may be classified into four groups, as follows ; a. Leased territories entirely under foreign control for a certain number of years mentioned in the treaty, as Tsingtao under the Ger- man regime. b. Concessions, as at Tientsin, in which the municipal and police ad- l8lj INTRODUCTION jj the foreign merchants has been and still is the chief cause of difficulty in the tariff administration in China. The meaning of the treaty-port system to trade. In spite of the juridical protection given to the foreigner, it is clearly indicated by law and by the text of the treaty that these concessions or settlements have a purely commercial character in their object and a personal character in their form. The concessions are granted on the basis of lease to the subjects of different Powers. To avoid any doubt on this point, stipulations have been inserted in the treaties to the effect that the foreigner shall not retain the land with- in the concessions through any claim to the title, but only as tenant or lessee. In addition, the Chinese Government levies a land tax on the area included in the concession and pro- vides that all the transactions affecting real estate must be registered in the yamen of the Superintendent of Customs. An important tariff immunity, however, is granted to the foreign merchants in that they can ship their goods from one port to another on only one payment of duty, which exempts them from all further taxation on movement. Having once paid an import duty at Shanghai, for instance, which is a treaty port, a foreign importer can ship a bale of sheetings from that port to Hankau, another treaty port without any further payment. Later on (say within two or three years) it may be again shipped even to Chungching a treaty port in the interior, without further payment. But if it goes to an " inland " place which is not a treaty port, the bale is ministration is under the control of the lessee Power. But these con- cessions are more commercial than political in character. c. Settlements or " reserved areas for residence," as at Shanghai, with a foreign municipal organization. Here, however, the Chinese Government issues the title-deeds. d. " International settlements." These are found in most of the new ports where there is neither a concession nor a reserved area, excepting an international settlement established by the iQiinese authorities. 12 THE TARIFF PROBLEM IN CHINA [182 liable to a tax which is levied on commodities in transit not exempted by special privileges. As a matter of fact, treaty ports may be found in the most interior provinces, while the so-called inland place may exist on the coast. But in matters of taxation and privileges, a broad distinction is drawn between the numerous open ports and the rest of China, which, even on the coast, is deemed to be inland. From the Chinese standpoint the existence of treaty ports is considered by many as necessary and vital for the pro- tection of native industries. In the open ports, the foreign merchants and manufacturers have occupied a predominant position. But so far as their activities are more or less limited to these ports, the infant native industries may still find an outlet for their products in the interior and may thus be protected from foreign competition. It is often said that a certain period of time will be needed for the administrative, judicial and economic reforms in China, before the total abolition of the existing system will be possible. For these reasons, the interest of the foreign merchants is to increase the number of open ports as far as possible, while the contrary policy is manifestly favorable to Chinese industries. Financial administration in China. Prior to 1842 China had no open or recognized trade relation with foreign coun- tries, and theoretically there were no imports and exports. The tax system was based chiefly upon a land tax, which still exists today. A tax on Chinese produce coming into, and going out of, the various districts of the country was col- lected at native custom-houses established on various rivers and seaports. There was also a system of taxes on internal production and consumption, which also still exists. Owing to the Taiping rebellion in the middle of the nineteenth century, another internal tax known as likin was estab- lished, applying to all goods in transit. This tax is a very 183J INTRODUCTION I^ important and almost vital matter in connection with the export and import trade of the nation. The likin barriers exist along all the trade routes throughout the greater part of China. The transportation of any commodity whatever past a barrier involves the payment of a tax. While the amount of taxes collected on goods at any one station is not great, the total exaction at all stations is material. During the past years the problem of the likin has been an ever present source of difficulty between the Government and the merchants. Above all, up to the present, decentralization of con- trol has been the chief characteristic of the financial administration. The central government has been accus- tomed to make demands upon the provinces only in lump sums, leaving the provincial governments to apportion the details. Every province was therefore a little king- dom in itself; it had to meet its own expenditures and to collect its own revenues. There was no machinery through which the Peking Government could control the provincial levies either in amount or in incidence. The result was that there was misunderstanding and even mistrust between the central and the provincial governments. For instance, on account of a serious lack of revenue the provincial authori- ties were sometimes obliged to levy likin on foreign goods in transit which were exempted by treaties concluded be- tween Peking and foreign powers. This source of diffi- culty has only been gradually removed in recent years. THE OPERATION OF CHINA's TARIFF The difficulty with the tariff. It is an unfortunate fact that China's tariff has been settled by treaties and that those treaties have always, in the first instance, been drafted by the foreign negotiators, and so hurriedly drawn and con- cluded that they ignored China's provincial circumstances 14 THE TARIFF PROBLEM IN CHINA [184 and did not take intO' account the difficulty connected with the operation of the tariff. They may seem to foreigners fair and suitable, but from the Chinese standpoint they are damaging and unworkable. The result is that the Chinese have thus far learned only the dark side of foreign trade, which was, in their opinion, to be tolerated but not be en- couraged. For the advent of the foreigner has not only destroyed the old institutions and industries, but has also created a new privileged class in China, that never existed before. By the Nanking treaty with Great Britain, China had established for the first time something like a regular tariff on foreign trade. That tariff was revised by the Tientsin treaty in 1857. The rate on imports and exports in general was fixed at five per cent ad vcdorcni, and a simple tariff schedule was drawn up on November 8, 1858 at Shanghai. In the course of the next few years treaties with other Powers were also signed by China. The second tariff revision did not occur until 1900 and went into effect in 1903. The foreigners have been satisfied with the treaties and the tariff since the Nanking treaty, but the Chinese people think differently. The most striking among the treaty clauses are those under the heading " extraterritoriality " and those un- der that of " the most favored nation." Extraterritoriality has engendered not only contempt of the native people toward their own Government and officials, but also envy and dislike of the foreigner withdrawn from Chinese control. The most favored nation clause in China provides that whatever is accorded to new comers must be extended to the predecessors, who, however, in their turn refuse to be bound by the new conditions. This clause has consequently always stood in the way of change and has prevented the Chinese Government from securing various ameliorations in exchange for special advantages. The transit pass system. The most difficult provision 185] INTRODUCTION 15 in the tariff is the transit pass system. Having enjoyed a most moderate (five per cent) tariff, the foreigner is again protected by the transit rule which allows his goods to be carried from or to a port, to or from any inland place, how- ever distant, on payment of a transit due of 2.5 per cent. The trouble lies in the fact that the foreigner has interpreted the treaty as exempting his goods, if consisting of imports, from all subsequent taxation, and if consisting of exports, from all interior taxation; while the Chinese Government has contended that it merely protects the transit between a port and an inland place. The real causes of the trouble are however still deeper. In the first place, this provision ignores the financial system ex- isting in China and the immense size of the country. Were the transit rule to be so strictly carried out as the foreigner has wished it to be, the provinces would be deprived of an important revenue and would no longer be able to maintain order and peace in the country. The transit stipulation thus attempts to achieve a result which is not attainable without fundamental changes in the entire system of administration throughout the country, as well as in the relations existing between provincial and central governments. In the second place, while the transit system created a special privilege which applies only to foreign trade, it soon became the practice of unscrupulous persons, foreign and native alike, to take advant- age of it, — the latter to escape from provincial taxation and the former to enjoy a new source of gain out of fees received for passing Chinese goods as belonging to the foreigner. TARIFF ADMINISTRATION Under the old factory system in the early part of the nineteenth century, the custom-houses were controlled by the Hong merchants to whom the duties were farmed out. The establishment of the new custom-houses began with 1 6 THE TARIFF PROBLEM IN CHINA [i86 the Nanking treaty in 1842. At the outset the foreign con- suls were charged with this duty to tax the foreign goods and to hand the revenue over to the Chinese Government. This system was later abandoned owing to the resulting fraud — a natural result of the fact that most of the con- suls at that time were not paid and were themselves ad- venturers. But, on the other hand, the Chinese customs officials could not satisfy the foreign merchants. In 1853 at Shanghai a board of three representatives from among the British, American and French merchants in China was instituted for the purpose. This system was soon developed into the present Inspectorate of which the Inspector-General is the head and which has been extended throughout the whole country. Since then, the Inspector-General has al- ways been, and still is, a British subject and the nature of the service has been most cosmopolitan, men of seventeen or more nationalities being employed. Owing to the hypo- thecation of the entire customs receipts as a result of the indemnities and foreign loans since the end of the past cen- tury, the foreign control of the customs has been strength- ened rather than weakened. What can foreign merchants do in China? The answer to this inquiry is based upon the existing treaties and trade regulations. They may import foreign goods into, and export native produce from, China through each one of the open ports, on payment of a tariif duty amounting to what was five per cent on the average values of 1897-8-9, in the case of imports, and on the values of i860, in the case of exports. The foreigners again may take foreign goods to, and bring native produce from any inland place, on pay- ment of an additional half tariff duty, in the shape of transit dues. They may also convey Chinese produce from port to port, paying the full export duty on shipment and a half duty on landing. At the treaty ports where they reside, 187] INTRODUCTION I7 they are free from all local taxation, and before 1903 they were even allowed to bring in whatever they re- quired for their personal and household use, duty-free. What is most important to them is the fact that since the Shimonoseki treaty in 1895 they have been given the right of manufacturing any kind of goods in the treaty ports, subject only to the same conditions as the producers of native manufactured goods in China. Everywhere they are withdrawn from Chinese control, and are placed under that of their own consuls. But their merchandise can be moved only in accordance with Chinese customs regula- tions, and ships must anchor in accordance with the harbor rules and directions of the Chinese harbor master. Their movements, however, are free and unrestricted. In many respects they receive special privileges and exemptions which are not accorded to natives. PRESENT PROBLEMS Phases of the Tariff problem. The suggestions made in the body of this monograph which look to a possible solu- tion of the tariff problem in China may be summed up in the following points : 1. Revision of the Tariff. Any revision of the tariff in China involves the negotiation of new, or the modification of old, treaties. There is serious need of a revision of the tariff, for values have altered and new commodities have appeared: as a consequence of which most goods are pay- ing far less than the stipulated tariff rates. 2. Abolition of the Likin. The abolition of the /i^m was emphasized in the commercial treaty with Great Britain in 1902, but thus far has not been brought about, owing to the necessity for revenue on the part of Government. An adequate source of revenue must be sought as a substitute, before its entire abolition is possible. 1 8 THE TARIFF PROBLEM IN CHINA [i88 3. Increase of the Tariff. The five per cent duty is too low from the fiscal standpoint. The increase of the import duty to 12.5 per cent was suggested in the said treaty in the event of abolition of the likin. China has reason even to demand a further increase of the tariff, if the reforms promised in the treaty can be carried out. 4. Tariff Policy. Instead of a uniform tariff, a pre- ferential schedule of duties should be provided for in ac- cordance with the general economic policy of the country. 5. Reduction or Abolition of Export Duties. It is in general a lamentable situation for a nation to impose a heavy tax on its own exports. The abolition or at least the reduction of most of the export duties is necessary for the encouragement of new industries in China. 6. Preparation for the Restoration of the Tariff Right. The customs tariff is a part of the national tax system, the right to impose which is closely connected with the sovereignty of the country. In spite of the difficulty in- herent in the restoration of the statutory tariff, which has been lacking in China for about three-quarters of a century, the Government should make a strenuous effort to negotiate with the Powers concerning its right to impose tariffs on its own initiative. 7. Preparation for the Remoz'al of Extraterritoriality. " The clue to our future dealings with China lies in the abolition of extraterritoriality," is a suggestion made some forty years ago by Sir Robert Hart, the Inspector-General of Customs in China, for the British Government, though he did not intend at that time to apply it immediately. In- deed a thorough judicial reform in China is necessary before his valuable suggestion can be possibly carried out. But sooner or later this step must be taken in order to remove existing grievances and to secure satisfaction for both parties. 189] INTRODUCTION ig 8. Control of the Custoins. At present the maritime customs are entirely controlled by foreigners. A legiti- mate minimum demand is an adequate preparation for training Chinese to serve in the customs, in order to serve as a foundation for the ultimate control of the customs by competent Chinese authorities. Above all, when the time comes for negotiations as to the revision of the treaties, it is highly desirable to ensure a more perfect knowledge of the whole situation, a friendli- ness of spirit and a leisurely discussion between China and the foreign powers. CHAPTER I Sketch of the Tariff History i. general statement The entire Chinese tariff history can be conveniently divided into four periods. The first period begins with the irregular customs tariff in early times until the year 1843, when the Treaty of Nanking was concluded between China and Great Britain, which created a tariff system — imperfect as it was. The second period covers the years between 1843 and 1885, in which the Nanking tariff, later revised by the Tientsin Treaty, was in force. The years from 1885 on to 1906 form the third period, in which the economic order of the country underwent a fundamental change. Finally, the year 1906 marks the beginning of the fourth period of our tariff history, because, since then, the Government has begun to take the initiative for customs reform and tariff regulation. 2. THE FIRST PERIOD FROM EARLY TIME TO 1843 Maritime Customs in early times. During the Yuan dynasty (about the fourteenth century), the trade along the coast began to grow to such an extent that the government established customs offices to collect taxes. This was the first time that China had exacted maritime customs duties ; governing the levying of which, however, there was yet no regular system. In the Ming dynasty ( 1400 to 1644 A. D. ) , there existed some sort of shipping dues, the amotmt to be 20 [190 igi] SKETCH OF THE TARIFF HISTORY 21 levied being proportional to the size of the vessels. The regulations at Canton were then made very strict. One hundred and twenty houses were built there for the accom- modations of foreigners. Under the reign of Kang-hsi, the second great Emperor of the Tsing dynasty (from 1662 to 1722), owing to the continued growth of the import and export trade on the coast, four maritime custom-houses were established in Kiangsu, Chekiang, Fukien and Kwang- tung, taxing both imports and exports. But, during the eighteenth century, Canton became the main center of for- eign trade on account of the ' ruinous ' exactions enforced at other ports. Later tariif regulations. At that time a superintendent of trade was usually appointed for each customs office by the board of revenue with the approval of the Emperor. The tariff duties were divided into two kinds, regular and special. This rule applied to both imports and exports. A certificate was required for any vessel that was to leave the coast for foreign lands. The time of its leaving and entering was strictly examined and recorded. In the be- ginning, the regulations were pretty strictly enforced. Later, however, corruptions and irregularities in collecting taxes gradually found their way into the different customs offices. In spite of the Imperial decree of the twenty-fifth year of Kang-hsi (1687), prohibiting the corrupt practices, the officials continued to exact irregular sums under various pretexts. This gave rise to the complaints on the part of the merchants, both foreign and native. Relations with Great Britain. The British through the East India Company established their factory ^ at Canton in 1686 when the entire coast was opened to foreign trade: before that time the privilege of trading at Canton was ex- 1 The residence and office of the factor, or the business agent. 22 THE TARIFF PROBLEM IN CHINA [192 clusively reserved to the Portuguese because they paid an annual amount of 24,000 taels to the government for the monopoly of the trade. In 1690 the British began to be allowed tO' send vessels to Canton. Before entering the port, the customs officials usually took about two weeks to survey the loading capacity of each vessel and to decide the amount of dues which they should pay according to regulation. Bribes in order to lessen the official duty were common. At one time the demand of the customs officials was 2,484 taels. The tax was so heavy that the merchants refused to pay and were ready to send the goods back. After a dispute which lasted a whole week, the amount was finally reduced to 1,500 taels. Of that amount, 1,300 taels were for the expenses of survey, the customs duty itself being only 200 taels. The irregular exactions of the offi- cials at Amoy were even greater than at Canton. In 1 792-3 the Earl of Macartney was sent in vain to Peking to ask for the reduction of the restrictions on trade and the amount of duties at Canton. In 18 16, the second embassy — that of Amherst — met the same failure. Foreign factories and the Co-Hong system at Canton. Before the end of the seventeenth century, foreign trade was concentrated at Canton; because, at Amoy, Ningpo and other ports, the compulsory tax of the officials was too heavy, irregular and without limits. Even at Canton, dis- putes often arose between the Chinese officials who desired to exact duties as heavy as possible and the foreign mer- chants who had a different interest. The Hoppo ^ had the ' Hoppo is the foreign name of the then Superintendent of Trade at Canton, through whom alone the foreigners were allowed to transact business. Later the establishment of the Co-Hong brought him into less direct contact with foreign merchants, but his post, that of the administrator of the customs at Canton, was not actually abolished until 1904, when its functions were transferred to the Viceroy. The appointment of Hoppo began in 1702. 193] SKETCH OF THE TARIFF HISTORY 23 sole power to control the amount of both imports and ex- ports, and to levy the tax from the foreign merchants. De- lay and oppression therefore, usually resulted. By the re- form of 1703, his power was conferred on the Hong merchants ^ who had to see that the foreign merchants paid their duty. After that the foreigners had no direct relation with the customs. The whole thing was in the hands of the Hong merchants who in turn had to pay annual sums to the government. The relation, on the whole between the Hong merchants and the foreigners was good. But, for some reason, the Hong merchants introduced many irregu- larities of taxation and created many illegal practices by levying on the foreigners additional duties. This resulted in the corruption of the customs service and in many incon- veniences to the trade. The contract between the Canton Customs and the East India Company in 1715. In the contract, among other things, there were to be found the following provisions : (i) removal of restrictions on foreign trade, (2) exemp- tions (on the goods not for sale and regarded as neces- saries for the factory merchants) from the customs duties and (3) removal of unreasonable import and export duties as well as the " compulsory tax." At that time there was in existence the so-called " forty per cent duty " ad valorem, the removal of which was asked but not granted. It was said that, of the forty per cent duty, ten per cent went to the collector of the tax and the other thirty per cent went to ■ The Co-Hong merchants were appointed by the Hoppo for the privilege of the monopoly of trade. The system enforced under the Co-'Hong monopoly was that for every foreign merchant trading at Canton, one of the thirteen Hong merchants had to be security, and through him alone, both in regard to import and export, could the foreigner do business. The traders during the winter season lived in the factories, which were the property of the Hong merchants and rented, in whole or in part, to the foreigners. 24 THE TARIFF PROBLEM IN CHINA [194 the Chinese merchants who were engaged in foreign trade on board the respective ships. By custom it became a sort of regular duty. Foreign merchants' grievances. In spite of the above contract or treaty, the compulsory tax was steadily in- creased from year to year. The foreigners threatened the officials with the removal of the trade to Amoy. For a time, consequently, the officials reduced the tax below the rate of the official duty. Before long, however, they again levied on exports a surtax of ten per cent ad valorem. The for- eigners protested in vain. In 1733, many foreign vessels anchored outside of the Bogue and demanded the revival of the treaty of 171 5. The customs officials agreed to this, but the tariff system was still far from being uniform. Until 1736 when the Emperor Kien Lung ascended the throne, the imperial favor was extended to the foreigners and the ten per cent surtax was removed. But the Viceroy at Canton by taking this chance received many bribes, amounting to thousands of taels. Moreover, the fixed official duty was then combined with the compulsory tax and the fee for the survey of the vessels when they entered the port, amounting altogether to 1,950 taels for every vessel. In I735> 1737. i747> 1752, 1755, and 1762 there were repeated protests, every time on the part of the foreign merchants, but without any effect. Opium duty. Opium was first imported to China by the Portuguese. The imperiail decree of 1730 limited the amount of importation to 200 chests per annum. The amount was gradually increased, and in the year 1767 the annual importation had reached i,CK)0 chests, for the object of the edict was to prohibit its smoking but not necessarily to restrict the amount for medical purposes. According to the record of the Canton customs of 1754, opium was then taxed at Tls. 3.000 per picul, with a surtax of Tls. 2.450. I95J SKETCH OF THE TARIFF HISTORY 25, The tax was therefore altogether Tls. 5.450. per picul. In the period between 1730 and 1774 the Chinese government did not interfere with opium imports, the amount of which increased by twenty chests every year. After 1774 the British began to import opium to China from Calcutta. In 1790 the opivim imported from India reached the amount of 4,054 chests annually. As a result the use of opium spread throughout China, all having been imported from Canton. In 1796, through the memorial of the viceroy of Canton, the government reissued the decree of 1730 and increased the punishment. Later on the Emperor Kiah Ching issued another imperial order for the final treatment; prohibiting its importation as well as its cultivation. The result was slight and the practice of smoking was reduced only to a certain extent at Canton. For, instead of selling opium at the port, the foreigners now imported it secretly at the mouth of the Canton river. The only difference was that the opium merchants no longer went to the factories and that they paid no more taxes, although they had perhaps to turn over a certain amount of irregular duty to the lower officials. In this way importation still continued in spite of the prohibition law. The general feature of the Customs tariff. The most striking thing that prevailed at this time in the customs was that there was no distinction between regular and irregular acquisitions on the part of the officials. Laxity was found everywhere. The imperial government had published a tariff and sent it to its revenue officers with orders to levy duties accordingly. The latter, nevertheless, presumed on their own responsibility, to more than double the imposts and to leave the merchants entirely in the dark as to the payment of the legal taxes. The merchants of Canton had repeatedly applied for a copy of the tariff, and always re- ceived an evasive answer. In fact the official tariff itself 26 THE TARIFF PROBLEM IN CHINA [196 was not at all heavy. It was against the charge of the con-so fund and some other irregular exactions of the offi- cials, that the merchants protested. " Govermnent taxa- tion," writes Sir Robert Hart,^ " has always and every- where been of the lightest possible kind, and what are called ' squeezes ' have been either legitimate collections other than the dues and duties {sk.) foreign trade tariffs published, or such variable amounts as traders have compounded for between their own offer and the sum the collector would consent to accept below the rate fixed by the tariff con- cerned." Another writer also said that in the beginning of the nineteenth century, the imperial tariff was very reason- able and " most articles could be imported without giving the inducement to smuggling." ' 3. THE SECOND PERIOD, 1843-1885 The tariff after the Treaty of Nanking. The Treaty of Nanking which was put into effect on July 27, 1843, marked a new era in Chinese tariff history, inasmuch as it introduced a treaty tariff which was uniform in the sense that both imports and exports were tO' be taxed at the same rate, and at the same time preferential in the sense that spec- ial privileges and immunities were given to foreign, but de- nied to native merchants. Formerly the merchants had no knowledge of the amount of taxation levied, inwards and outwards, on his goods. Now the tax was strictly limited to the rate based on a uniform five per cent levy, specified in a tariff, which formed an integral part of the treaty, From inland taxation, too, which pressed so heavily on Chinese traders, the foreigners' goods were, and still are, ' 'Robert Hart, Theses from the Land of Sinim, p. 64. ' Rev. Charles Gutzlaff, China Opened, revised by Reed Anfrew, D. D., vol. i, p. 67. 197] SKETCH OF THE TARIFF HISTORY 27 exempt by payment of ' transit dues ' not exceeding a very moderate rate,— a rate later on fixed at two-and-half per cent ad valorem. Hitherto, the Chinese government fixed the tariff for foreign trade, but now China's sovereign right regarding even internal taxation was, to a considerable ex- tent, curtailed by the British policy of coercion/ More- over, foreign merchants had previously no direct dealings with the customs, except for the payment of measurement fees on their ships. The charges on goods had been paid by the Hong merchants; on them fell the burden of the official, semi-official and non-official exactions, which they in turn passed on to the foreign traders. The Treaty of Nanking provided no machinery for any change in this process; but in later treaties, the foreigner was brought into direct relation with the customs, and, was thereby protected at every step. The Treaty of Nanking. The duties under the tariff, drawn up in accordance with the treaty were partly specific but were based on the general idea of five per cent ad valorem for both imports and exports. A clause in Article X is of sufficient importance to be quoted in full : And the Emperor further engages, that when British merchants shall have once paid at any of the said ports [five ports were then opened to foreign trade, namely : Shanghai, Ningpo, Foo- chow, Amoy and Canton] the regulated customs and dues, agreeable to the tariff to be hereafter fixed, such merchandise may be conveyed by Chinese merchants to any province or city in the interior of the Empire of China, on paying a further amount as transit duties, which shall not exceed . . per cent on the tariff value of such goods. ' In the course of time the condition has become such that no Chi- nese authority has a right to claim any municipal taxes from foreign premises; and within the "areas reserved for foreign residence and trade " all taxes levied are solely for the benefit of such reserved area. 28 THE TARIFF PROBLEM IN CHINA [198 This was amplified by a declaration, signed on June 26, 1843, that the said transit duty " shall not exceed the present rates, which are upon a moderate scale." This tariff was also adopted with slight changes by the American and French. A " most-favored-nation " clause was included at that time, for the first time introducing into China the intricacies of European fiscal and commercial policy.^ The failure of. the Nanking Treaty. The Treaty aimed at the exemption from the arbitrary and vexatious system represented by the Hongs. The end was attained, but a new evil at once sprang into being. As to the actual condition of foreign trade in China since 1843, some idea can be ob- tained from the reports and opinions of the British consuls there. One of the most instructive of these is by Consul Alcock. In criticising the demand for further commercial privileges by the merchants, he draws up a most severe in- dictment of the conduct and policy of the foreigners as follows : The worthless character of a numerous gathering of foreign- ers of all nations, under no effective control, is a natural re- proach as well as a public calamity. They dispute the field of commerce with more honest men, and convert privileges of access and trade into means of fraud and violence. In this career of license, unchecked by any fear of their own govern- ments, and protected, in a degree, by treaties from the action of the native authorities, the Chinese are the first and greatest, but by no means the only sufferers. There is no government or nation of the great European family that does not suffer in ' It was further agreed that should the Emperor hereafter from any cause whatever be pleased to grant additional privileges or immunities to any of the subjects or citizens of such foreign countries, the same privileges and immunities will be extended to and enjoyed by British subjects; but it is to be understood that demands or requests are not on this idea to be unnecessarily brought forward. Supplementary treaty with Great Britain on Oct. 8, 1843. 199] SKETCH OF THE TARIFF HISTORY 29 character, and in so far as they have any interests at stake in China, in these also both immediately and prospectively. This is the danger which has long threatened the worst consequences in wide-spread hostility and interrupted trade.' Mr. Alcock further alludes to the fraudulent practices on the part of foreigners, saying : " Foreign merchants, in di- rect customs-house relations with Chinese authorities, all more or less venal and corrupt, launched into a wholesale system of smuggling and fraudulent devices for the evasion of duties." Judging from other sources of information, this was the typical rather than the isolated condition. Chinese laws and the treaty stipulations were set at naught by force or fraud and the imperial revenue was defrauded, while smuggling became a most lucrative profession. The Treaty of Nanking, therefore, in one of its aspects at least, was a complete failure. The need for revision of the treaty. In addition to the above reasons, the tariff became a pressing question about the year 1858. Business suffered from want of elasticity in a customs system rigidly fixed by treaty. The tariff had not kept pace with the fluctuations of prices. For instance, in the case of exports, while the tea merchants paid much more than the nominal five per cent, the duty on silk was far below that rate, mainly due to the rise in the price of silk. As to imports, while shirtings paid a specific duty which, while representing five per cent ad valorem on the basis of the prices in 1843, was equivalent in 1857 to over ten per cent. The duty on similar grey goods was about 7>4 per cent. Grey T cloths, on the other hand, and dyed a:nd figured shirtings paid duty ad valorem, nominally at five per cent, actually at about 4>4 per cent. Between ' Mr. Alcock's statement can be found more fully in A. J. Sargent's Anglo-Chinese Commerce and Diplomacy, pp. 102-5. 30 THE TARIFF PROBLEM IN CHINA [200 1855 and 1857 the former type of goods lost, while the latter gained heavily. It was said that the rise in the effective duties was due partly to a fall in price, partly to the fact that inferior qualities were now imported, though they came under the same category as the superior for the purposes of taxation. On the whole, owing to the fall of silver and consequently the rise of foreign goods prices, the rate was much below five per cent. The Tientsin Treaty, 18^8. The Treaty of Tientsin was completed by the agreement as to the tariff and rules of trade, signed at Shanghai on November 8, 1858. The restrictions as to opium, cash, and grain were relaxed. The im- port of opium was allowed at a comparatively heavy rate of duty. British subjects were permitted to export copper cash and rice from one Chinese port to another under strict regulations, but export abroad was still prohibited. In a general tariff of imports, staple British manufacturers were treated with great moderation. The five per cent rate pro- vided in the Nanking treaty remained the same but the number of commodities not subjected to duty was enlarged. In the case of imports, the idea of five per cent ad valorem was carried out in the specific duties; in other words, the tariff of 1843 was readjusted to correspond with the changes in prices. The export duties on tea and silk, however, were unchanged. The duty on silk was actually less than five per cent, but it could not be raised owing to French interests being involved. New Concessions. Articles IX-XI contain the new conces- sions. British subjects were permitted to travel for pleas- ure or trade to all parts of the interior, under passports issued by their consuls and countersigned by local authori- ties. Niuchwang, Tangshan, Taiwan (Formosa), Swatau and Kiungchau (Hainan) were opened to trade. By the opening of the Yantse to British merchants, the new field 20l] SKETCH OF THE TARIFF HISTORY 31 thus provided for their enterprise was greatly extended. Chinkiang was to be opened within a year, and also three other ports on the restoration of internal peace. Rule 7 of the agreement dealt with the transit question. A fixed sum, payable at the port or at the first inland barrier in the case of native produce, was substituted for the former numerous and variable charges. A transit duty certificate was to be issued by the customs authorities and to be pre- sented at every barrier station and vised. Any breach of the rules, as by sale of goods in trmisitu, was punishable by con- fiscation. Henceforth goods, the genuine property of foreign subjects, were free from all charges whatever in transit, between any part of the interior and a treaty port in either direction on payment of a single fixed charge at the be- ginning of the journey, no matter how distant the destina- tion. The provisions as to exports were similar. That China's tariff was thus, from the outset, exceedingly low was clear to any impartial foreigner.^ Specific provisions of the tariff. The principal provisions in the tariff can be briefly set forth. Non-enumerated com- modities were liable to a duty of five per cent on the value; per contra, articles supposedly for the sole consumption of the foreign residents were to be exempt from all duty. Those were chiefly gold and silver bullion, foreign coins, flour, Indian meal, sago, biscuit, preserved meats and vegetables, cheese, butter, confectionery, foreign clothing, jewelry, plated-ware, perfumery, soap of all kinds, charcoal, firewood,. candles (foreign), tobacco (foreign), cigars (foreign), wine, ' An English writer said : " It can hardly be maintained that China taxed commerce heavily, by comparison with the practice of European countries at the time, and more particularly that of England in respect of tea. In fact, at this period the weight of taxation in China played but a small part in the determination of the quantity and character of her imports and exports." A. J. Sargent, Anglo-Chinese Commerce and Diplomacy, p. 129. ^2 THE TARIFF PROBLEM IN CHINA [202 beer, spirits, household stores, ship stores, personal baggage, stationery, carpeting, druggets, cutlery, foreign medicines, and glass and crystal ware. The above paid no duty, but if transported into the interior, were, with the exception of personal baggage, gold and silver bullion, and foreign coins, to pay a transit duty of 2^ per cent ad valorem. As there was no revision of the tariff for forty-four years, the Chinese exchequer must have suffered severely from the concessions. Trade was absolutely prohibited in munitions of war and in salt, which was a monopoly of the government in China; the export of rice and other grain, and copper cash was prohibited; the export of beans and bean cake was also forbidden, but this prohibition was removed in 1869. Special restrictions were placed on the import of what was then the raw material of munitions of war — sulphur, saltpetre, and spelter. Weights and measures were fixed, and the old meltage fee on silver was abolished. The procedure to be followed in commuting the inland dues on foreign imports and on Chinese produce intended for export abroad was prescribed. Finally, a uniform system was to be enforced at all the ports. ^ The Convention of i86p. This Convention was pro- visionally signed by Sir Rutherford Alcock on November 23, 1869. It was the first attempt on the part of the British Government to secure for China the ordinary benefits of independent negotiation. Hitherto concessions had been extorted by force ; and no corresponding privileges had been granted in return. The most-favored-nation clause in the various treaties merely expressed the intention of the treaty powers to insist on participation in any benefits extorted, on whatever excuse, by any one of them. ' This was based on the system of the inspectors of customs working at Shanghai from 1854, which developed into Inspector General of Cus- toms procedure and collection. 203J SKETCH OF THE TARIFF HISTORY 33 The main difference between this Convention and the previous treaties, so far as the tariff is concerned, is shovirn in the third clause, vi^hich contains an im- portant concession to British manufacturing interests. Cotton, linens and woolens imported by British mer- chants " shall pay both import duty and transit dues simultaneously at the time of importation ". " China agrees that the above mentioned commodities . . . shall be exempt from all other taxes and charges whatsoever, in treaty port provinces." The intention of this was that throughout about half of China the scheduled goods were to circulate freely, irrespective of ownership, and without being subject to likin or any local or municipal tax whatever. In return the commutation duty of 2^^ per cent was to be compulsory instead of optional.^ This arrangement was, moreover, calculated to do away, to some extent, with the scandalous sale of transit passes to native dealers. But the ratification of the new treaty was prevented by the almost unanimous disapproval on the part of the British merchants in both China and England. The chief trouble then was that the British merchants refused any conciliatory attitude toward the Chinese Government and believed in the policy of coercion, pure and simple. The general situation. The memorandum drawn up by Sir Robert Hart, the Inspector-General of Maritime Cus- toms, in 1876, in reply to a request from the Tsungli Yamen is the best comment on the whole situation. He summarized the defects of the existing system, especially from the point of view of commercial relations. In mat- ters commercial and judicial alike, the principle running through past and present arrangements was the distinction • According to the existing rule, the foreign importer could either pay his 25/$ per cent transit duty at the port of entrance or pay any inland tax later in the interior, as he chose. 34 THE TARIFF PROBLEM IN CHINA [204 between persons rather than things, with resultant jealousy and angry feelings on both sides. As far as the interfer- ence of the government in commercial questions is con- cerned, the various arrangements provided for one party only, with little or no regard for the idea of reciprocity. The conditions necessary to the success of any new pro- posals were threefold: they must be suited to the locality, practicable from the point of view of customs administra- tion, and acceptable to all the treaty powers. The for- eigner was not content with the privilege given by treaty; he desired complete freedom for commercial and industrial enterprise throughout the whole of China, coupled with the principle of extra-territorial jurisdiction. But China had realized, in the course of years, the full implication of the principle of extra-territoriality and would strongly oppose its further extension. Here was the deadlock. Then followed a summary of the complaints on both sides. In the matter of likin, the foreigner complained that transit passes were not respected. But in most cases of the refusal to respect certificates, there has been a strong ground for sus- picion that the privilege was being misused for the benefit of goods not really entitled to such protection. A still more difficult question was raised by the claim of Chinese officials that goods which reached their destination were simply Chinese goods, and, as such, liable to any taxation which China pleased to impose. The foreign merchant complained that by this local taxation the advantages of the transit system were neutralized. But China, like other countries, needs revenue and must raise it from taxation. On the whole, the Chinese asserted that the foreigners employed their special privileges for the benefit of native traders and goods, thus defrauding the revenue and giving to a few traders an illegal advantage over the mass of their fellow- countrymen. In other words, the foreigner, having received 205J SKETCH OF THE TARIFF HISTORY 35 special privileges for the exchange of foreign for Chinese goods, had used his position to interfere with the strictly native and internal trade, in opposition to the vv^hole system of native trade and taxation. The Chef 00 Convention. By the year 1875, the method of settlement by negotiation and mutual concession had re- ceived a check, while the principle of exacting privileges as a penalty had been revived owing to a local incident. This was the murder of Mr. Margary and the attack on the Indian Mission under Colonel Browne (British), in Febru- ary, 1875. The foreign demand for reparation for this case involved the attitude of the Chinese Government toward its treaty obligations. Such were the circumstances in which the Chefoo agreement of September 1876, took shape. It consists of three main sections. The first and second deal with the settlement of the Yunan case and the official intercourse respectively. The third section deals with trade. The British Government, after a lengthy dis- cussion, was prepared to compromise on- the question of the likin area at the ports and to agree to special arrangements for the import of opium ; while the Chinese, in return, con- sented to open more ports and to- allow steamers to call at certain additional points on the Yangtse. The transit sys- tem was to be unified and, as to imports, the privilege was to attach to the goods regardless of ownership. In 1883 negotiations were reopened with the Chinese ambassador in London. The British proposal was that likin on opium should be collected by the imperial customs, and that no further levy should be made until the second inland barrier was reached. The Chinese put forward the alternative proposition that there should be a uniform rate at all ports, freeing opium from all other dues whatever in transit. Finally the Chinese view prevailed and the opium trade in the interior was also restricted to Chinese subjects. 36 THE TARIFF PROBLEM IN CHINA [206 Duty on opium in this period. One of the important exceptions of the tariff rule settled by different treaties was the opium question. Both the Nanking treaty and the four treaties of Tientsin of 1858 were silent on the subject. But in November 1858, a mixed commission (British and Chinese) was appointed to discuss the revision of the cus- toms tariff and opium was then inserted in the agreement at a duty of Tls. 30 per picul. This was done because the Chinese government needed a revenue which had for so long a time been evaded. At the same time, this article was included in the French and American tariff agreements. It was also recognized that opium was primarily an article of import which must be left to the unfettered discretion of the Chinese government to deal with; and the fifth of the rules of trade appended to the tariff reads as follows : The restrictions affecting trade in opium, cash, grain, pulse sulphur, brimstone, saltpetre, and spelter, are relaxed, under the following conditions: I. 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 foreign trader will not be allowed to accompany it. The provisions of Article IX of the treaty of Tientsin, by which British subjects are authorized to proceed into the interior with passports to trade, will not extend to it, nor will those of Article XXVIII of the same treaty, by which the transit dues on it will be arranged as the Chinese govern ment see fit; nor in future revisions of the tariff is the same rule of revision to be applied to opium as to other goods. The next event in the history of opium in China is to be found in the Chefoo Agreement of 1876, by which the British government accepted in principle a proposal that inland taxation (likin) on the drug should be collected simul- 207] SKETCH OF THE TARIFF HISTORY 37 taneously with the import duty. This was made effective by an additional article signed on July 18, 1885, by which the likin was fixed at 80 taels per chest, in addition to the customs duty of 30 taels/ In 1890 an Imperial Edict was issued legalizing the cultivation of opium in China. ' The customs revenue in 1887 was five millions sterling, but one-fifth of the amount was from opium likin duty, now for the first time col- lected by the Imperial Customs. The precise amount of the opium likin was then Tls. 4,645,842. CHAPTER II Sketch of the Tariff History (Continued) I. the third period, 1885-1906 The turning point of China's political and commercial relatioiis luith foreign powers, 188^. Up to this time China had dealt mainly with one power, Great Britain. After the French territorial aggrandisement in Annam in the eighties, however, there developed in China the ' spheres O'f influ- ence ' of different nations ; and hence the system of differ- ential tariffs in favor of a particular nation in a particular locality. The establishment of inland treaty ports (opened to France since 1885), in addition to the coast ports acces- sible only by routes controlled by a single power, clearly involved a revolutionary change in Chinese commercial relations. This departure from past practices was further emphasized by the Treaty of Shimonoseki, in 1895. The navi- gation of the Upper Yangtse, the right of foreigners to rent warehouses in the interior, to import machinery and to start manufactures in the ports, under foreign control and owner- ships — all had a revolutionary influence as a result of the universality of labor and capital. The French coricessions — land frontier customs. The Franco-Chinese war was ended by the treaty signed at Tientsin in June, 1885. The commercial arrangements con- templated in the French treaty were such as might seriously afTect British interests in South China. This again caused an iinmediate reaction on the part of the British Govern- ment at the expense of the Chinese. According to the 38 [208 209] SKETCH OF THE TARIFF HISTORY ^g French treaty, access to China from French territory was to be permitted only under passports, while the trade was to be Hmited to certain towns which were to be in the same position as the treaty ports on the coast. Goods pass- ing between Tongking and Yunan and Kwangsi were to be granted a reduction on the general tariff, as fixed by treaty, but this concession was not to be applied to the frontier of Kwangtung where an open port already existed. In other words, differential duties were to be set up in favor of France in derogation of other foreign treaty rights. A second commercial Convention in 1887, defined the special privileges contemplated in the treaty. Imports were to pay the tariff duties less three-tenths, and exports were to pay the duties less four-tenths; at the same time France was to enjoy, of right, all commercial privileges granted in any treaties regulating intercourse between China and the coun- tries to the south and south-west of Annam. Here was not merely a case of extorting concessions by force — a recur- rence to the usual old-fashioned method — but the introduc- tion of a novel principle of securing privileges for one nation alone instead of for all treaty powers alike. The British counter act. Following closely the lines of the French agreement discussed above, the British also obtained from China similar special and local arrangements. Besides the Convention of 1886, we find in 1890 and 1893 agreements as to opening trade, and providing for the residence of British officials at Yatung, while, in 1894, the Convention of 1886 was completed by an elaborate arrangement dealing with the rectification of the frontier and the organization of the overland trade. The Chinese duties were to be those of the general tariff, less three-tenths on imports and four-tenths on exports ; transit passes were to be issued as at the treaty ports, while China might appoint a Consul at Rangoon and England one at Manwyne. A still greater innovation was 40 THE TARIFF PROBLEM IN CHINA [210 introduced in 1897, namely the opening of the West River to seaborne trade, Wuchau being declared a treaty port. It was deemed by the British as the only effective reply to the French advance in the south ; since it was calculated to pre- vent the diversion of the trade of the hinterland from Hongkong to Tongking, by providing water-transport as an alternative to the French railways. The Treaty of Shinwnoseki, ui i8p^. This treaty ranks high in the great series of general treaties which have deter- mined the commercial relations of China with the rest of the world. These privileges were extorted as the penalty of an unsuccessful war. Not only did the treaty initiate a far- reaching change in the internal economy of the Empire but the essential conditions of the foreign commerce of China were profoundly modified. The navigation of the upper Yangtse, the right to rent warehouses in the interior, to im- port machinery and to start manufactures in the ports, under foreign control and ownership — those were the privileges which, now, China, stripped of her territories and revenues, was compelled to grant to the foreign subjects. The Japanese War of 1895 was indirectly responsible for another phase in the growth of relations between China and foreign powers, especially with reference to the customs management or control. The war indemnity to Japan gave rise to the British loan, which led to the security of the customs. In the winter of 1897, negotiations were on foot for a loan, guaranteed by the British Government, which would enable China to liquidate the Japanese indemnity. The security for the loan was to be the native and maritime customs, with the salt tax and likin. The loan was finally arranged with the likin as security, under the control of the Inspector-General of Maritime Customs.^ In addition ' Sir Robert Hart, the Inspector General, found it impossible to take 21 1] SKETCH OF THE TARIFF HISTORY 41 China had to make another assurance that the Inspector- General of Customs should be an Englishman so long as England should maintain her preponderance of trade. Thus China learned by sad experience that the friendly offices of the foreigner may be as dangerous to her interest as his open hostility. The Boxer Protocol. By the Boxer troubles of 1900, the financial condition of the country was rendered still more deplorable. China had to pay the largest indemnity ever recorded. There was, at the moment, a considerable deficit in her budget, largely caused by the allocation of about a quarter of the existing revenues to the liquidation of debts already incurred. It was hardly possible in the existing state of Chinese credit to pay off the indemnity of over sixty millions in a lump sum. The problem of the diplomats was to draw on the undoubted resources of the country without involving her in immediate bankruptcy. The available assets of China were represented by the mari- time and native customs, the likin, the salt gabelle and the land tax. Of these, the land tax was variable and often remitted, while the abolition of likin had long been recom- mended by both the foreign and native commercial interests, and the reform of the salt gabelle was not easy. The natural course to follow was then the revision of the customs tariff. Some of the powers, notably Russia and Germany, pressed for an effective ten per cent customs duty ; but to this the British strongly objected, owing to the prepon- derance of their trade in China. Finally, the security for the indemnity accepted was the balance of the imperial customs, immediately the collection of the likin on general merchandise, as it would need several hundred Chinese-speaking Europeans; he could only arrange for the remittance by the existing native collectors. Hart, to the Hongkong and Shanghai and Deutsche Asiatische Banks, March II, 1899. 42 THE TARIFF PROBLEM IN CHINA [212 raised to an effective five per cent, together with the native customs, now to be administered in the open ports by the imperial customs ofificials, and the salt gabelle, in so far as these sources of revenue were not already earmarked for the service of foreign loans. The net result was further to increase the foreign control over China's finances and to introduce Western methods for the Chinese internal ad- ministration. The urgent necessity for the revision of the existing tariff. Until this time, there had never been any revision of tariff since 1858, and consequently the specific duties had became absurdly erratic. This was shown by " the Statistical Sec- retary's List of Values," issued by the customs in 1902, on which the latter accepted duties, pending the completion and publication of the new tariff, which was to be based on the average values for three years 1897, 1898 and 1899. When the duties were fixed some forty years before, they were in- tended to represent an effective five per cent on the value then current. How far they had drifted away, upward and downward, from this level can be seen by a cursory examin- ation of the statistical secretar}''s list. On the first four pages, among the duties then paid, there were ups as well as downs from the five per cent level. It appears that not a single article liable to specific duty on page 5 had paid as much as five per cent. The highest percentage was 3.85 per cent on cloves; the lowest 0.06 per cent on imitation coral. On page 6 and 7, there is further evidence of the heavy loss the Chinese revenue had been sustaining. On these two pages, with the exception of two or three articles which paid either a little above or below the five per cent duty, all the rest paid far less than that rate; feather fans paying only 0.58 per cent. On pages 8 and 9, the story is repeated. Leather trunks were the articles on pages 10 and II which paid as much as five per cent, while rhinoceros 213] SKETCH OF THE TARIFF HISTORY 43 horns got off with 0.04 per cent. This was the situation in which the Chinese tariff had been for many years, thus showing the absurd rigidity of a treaty tariff. The revision. The revision was restricted by the treaty to the alteration of the tariff only so far as to bring it up and down, as the case may be, to a five per cent level upon the existing prices. Any idea of raising the ad valorem rate above five per cent was precluded by the China-Japanese commercial treaty of 1896, which had fixed the rate up to 1906. Further, the revision of 1902 applied only to im- port duties and to what was known as the " duty free list " attached to the tariff.^ No revision was made for the export tariff. Furthermore, after 1902, the main part of the tariff was to be changed from ad valorem to specific duties. Only the minor commodities (imported) — about 240 kinds of goods — are still subjected to ad valorem duty. To-day the schedule for the export duty is simple and brief, but all the unenumerated goods must be taxed specific on the ad valorem basis of five per cent. The Mackay Treaty. The British Commercial Treaty signed at Shanghai in September 1902, drawn up in com- pliance with the clause in the Protocol of 1900, has become known as " The Mackay Treaty " ; for it was Sir Jas. L. Mackay who took up the negotiation with the Chinese gov- ernment. In the light of the tariff arrangement, the treaty, especially the Article VIII, has become very important. In the preamble which gives the essence of the whole article, the Chinese government recognized the defects of the likin ' Art. VI of the Protocol stipulated that, in return for certain con- cessions, the Powers had consented to the assessment of customs duties on goods imported into China by sea on the basis of an effective 5 per cent of the value of such goods, including articles hitherto admitted free of duty, with the sole exception of rice, cereals, and flour of for- eign origin. 44 THE TARIFF PROBLEM IN CHINA [214 taxes and expressed its willingness to discard completely this means of raising revenue. " The British government, in return, consents to allow a surtax, in excess of the tariff rates for the time being in force to be imposed on foreign good imported by British subjects and a surtax in addition to the export duty on Chinese produce destined for export abroad or coastwise." It was also provided that in no case shall the surtax on foreign imports exceed the equivalent of one and a half times the import duty leviable in terms of the Final Protocol signed by China and the Powers on the 7th day of September, 1901 ; that payment of the im- port duty and surtax shall secure from foreign imports, whether in the hands of Chinese or non-Chinese subjects, in original packages or otherwise, complete immunity from all other taxation, examination or delay : that the total amount of taxation leviable on native produce for export abroad shall, under no circumstances, exceed 71/^ per cent ad valorem. This makes the total import duty the equivalent of 12^/2 per cent. The rest of the article deals with the methods of ad- ministration. As compensation for the inevitable loss of internal revenue, China may impose a consumption tax on articles of Chinese origin, not intended for export; but this must not affect the immunity of foreign goods or native goods for export. " The fact of goods being of foreign origin shall of itself free from all taxation, delay, or stop- page after having passed the customs-house." An excise of ten per cent is to be charged on all machine-made yam and cloth manufactured in China, whether by foreigners at the ports or by Chinese anywhere in China, and the same principle is to apply to all other products of foreign type turned out by machinery. Thus, not only is China for- bidden to distinguish between one foreigner and another, 215] SKETCH OF THE TARIFF HISTORY 45 but she is not even at liberty to follow the almost universal policy of the Powers by granting superior advantages to her own subjects. This is the latest attempt on the part of foreign Powers to exact special privileges by force and leads to still further inroads on Chinese sovereignty. But owing to the lack of unanimous approval of other Powers, no pro- gress has been made toward the provision of the abolition of likin and the increase of the tariff. 2. THE FOURTH PERIOD, I906 TODAY The awakening of the Government. Taught by the dire experience of many years under conditions so subversive of her sovereign authority as an independent state, China seemed now to have awakened, longing gradually to remove the onerous and humiliating provisions of the treaties. There were then signs that she was realizing the necessity of moving with the times. In the first place, the impulse to reform on the part of the government in 1906 was so strong that an Imperial Edict was issued, providing for the complete prohibition of the cultivation of poppy within ten years. This great moral movement led to the imme- diate response on the part of the British government to restrict export from India by one-tenth in each year. In the second place, the government, on the path of reform, reached such a point as to announce the appointment of T. E. Tieh Liang and Tang Shao-yi as the Comptrollers-Gen- eral of Imperial Maritime Customs, to supervise the whole customs service. Leaving aside the question of maturity concerning this action, it has shown with what anxiety the government cherished the desire to assert the claim to that right enjoyed even by minor Western nations, the right to determine for themselves the conditions of foreign in- tercourse. In 1908, a customs college was established at Peking to train Chinese for customs service. In Sep- 46 THE TARIFF PROBLEM IN CHINA [216 tember, 1909, the government proposed that the Ministry of Finance, with the new Shui-wu-chu or the Bureau of Taxation under it, should be invested with full control of all customs affairs in the Empire to ensure uniformity of power. All this demonstrates the attempt of the Chinese government since 1906 to secure the control of the mari- time customs, which is still under foreign management. In the third place, the government has become more deter- mined to abolish the likin taxes. After the revolution, the Nanking government succeeded in getting rid of these taxes in some of the Southern provinces. Their later recovery was due to the crushing need of revenue on the part of the gov- ernment and to the difficulty of finding substitutes. The policy of the present government is seen in President Yuan's speech before the National Council on April 29, 1912. Among other things, the president said, " We shall imme- diately negotiate with the treaty Powers for the increase of our customs duty. On the other hand, the likin taxes will be abolished and the export duties increased ". In recent years, the government has negotiated with different powers and oftentimes received favorable replies. But for the European war, which has stopped all ordinary diplomatic dealings, the negotiations concerning the abolition of likin and increase of tariff would probably have gone further. In the fourth place, the government has undertaken to abolish or to reduce the duties on native products. Some time ago, antimony and other mines were given the privi- lege of exemption or reduction in transit and export duties. Chinese books and maps have also been exempt from the transit dues. Since October, 1914, all Chinese tea for ex- port has received the reduction of export duty by the amount of Tls. 0.25 per picul. In January, 191 5, permis- sion was given to " The Yangtse Manufacturing Co., Lit." at Hankau that all the products of that company for ex- 217] SKETCH OF THE TARIFF HISTORY 47 port should be exempt from export duty and likin. The term of exemption extends from February i, 191 5, to Jan- uary 31, 1916, special reduction of export duty being ex- tended to seven kinds of native products, namely, straw braid, mats, figured cloth, figured handkerchiefs, figured grasscloth, hair nets for women, and preserved fruits. This is the beginning of China's adoption of a fixed eco- nomic policy. In the fifth place, the government has shown un- easiness regarding the special conditions existing in the frontier customs in Yunnan, Kwangsi, Manchuria, and so on, where extra reductions of duty have been given to for- eign importers. The removal of these conditions is now under discussion. These attempts can be explained by the fact that after 1900 public opinion in China has been better informed. Education has impressed upon the minds of many Chinese a feeling that in matters in which China differs from the West she might be considered as occupying a position of inferiority, and this feeling has made them sensitive to criticism and anxious for reform. Opium arrangements. One of the principal achieve- ments to the credit of China is the suppression of opium importation as well as of its cultivation, in spite of the im- mense loss in revenue. Of course, the British government must also be credited for its prompt response to the demand for moral support in the movement, by agreeing with China, in December, 1906, to restrict the export from India by one-tenth every year. The agreement was, however, to be in force only for three years, after which the continuance was to depend upon the extent to which China had made effective her reduction in the production of opium. At the end of the three years, it was found that the cultivation of poppy had been diminished in China even beyond the stipu- lated rate, and so the British government, on May 8, 191 1,, 48 THE TARIFF PROBLEM IN CHINA [218 signed another agreement by which continued cooperation between the two countries was assured. The import from India to China in 1907 had been taken as being 51,000 chests and was reduced by 5,100 chests every year from 1908 to 1910. The new arrangement provided for a con- tinued reduction at this rate for the years from 191 1 on to the end of 1917. It was further agreed that Indian opium should not be conveyed into any province in which the production and the import of native opium had been entirely suppressed, and that the tax on Indian opium should be increased from Tls. no to Tls. 350 per picul, if the Chinese government would levy an equivalent excise tax on all native opium. Further, in February, 1909, an inter- national conference was held at Shanghai, acknowledging the sincerity of the government of China in its effort to suppress the vice and urging the governments represented in it to adopt regulations which would aid China in accom- plishing her declared purpose. In January, 1912, a second international conference was held at the Hague, at which the powers generally agreed that they should enact laws and regulations for the control of the production and dis- tribution of raw opium ; that they should take measures for the suppression of the manufacture of, internal trade in, and use of prepared opium, and should prohibit its import and export, and so on. In 191 1, China even asked that instead of a gradual de- crease extending over seven years, England should ter- minate it as soon as China might be able to suppress entirely the production of native opium. There was complete un- derstanding as to this proposal. While the Indian govern- ment, by this arrangement, was facing a large shortage of revenue, China was prepared to sustain a still greater rela- tive loss. There was, however, some relief. The consoli- dated duty and tax on Indian opium was then equal to no 219] SKETCH OF THE TARIFF HISTORY 49 taels per picul. This was the duty when opium was worth lb. 100 per picul, but the value of opium had risen to lb. 520 per picul. Recognizing the altered condition, the British government permitted China to increase the duty to Tls. 350 per picul. In the middle of 1914, fourteen or fifteen provinces, some of the most populous in the Re- public, were declared, after strict searching and investi- gation by British officials, to be absolutely free from the production of opium. On account of this wholesale sup- pression of Chinese opium, the British merchants made enormous profits by monopolizing the opium market and putting up the price of the 23,000 chests in the treaty ports in 1913, while probably three- fourths were later sold at very high prices. There are at present, however, only three provinces to which Indian opium is accessible. Shanghai and Canton will be the last ports to be closed to the traffic. To get some idea of the consequent deficiency on the Chinese revenue, the following figures are instructive. Third Quarter of: Opium Duty and Likin Together. 1912 Hk. Tls. 1,800,000 1913 " " 1,312,100 1914 " " 496,153 The revenue for 19 14 was thus only about one-third of that for the corresponding period of 19 13, and one- fourth of that for the similar period of 1912. The revision of present tariff is needed. That China's claim to the revision of the present tariff is based on fairness is seen from the evidence of the material loss suffered by China, given by Sir Robert Breden, formerly Acting In- spector-General of Chinese Customs, in his " China : Tariff Revision and Inland Taxation Questions Allied Thereto " (pp. 3-5). He has taken the figure as to the value of the entire foreign import trade of China during the year of 1 91 2 compared with the total import duty paid in the same 50 THE TARIFF PROBLEM IN CHINA [220 year and has shown how much was the actual loss to the Chinese revenue. The value of the entire trade in the said year was roughly £71,000,000, or in Chinese figures, Hk. Tls. 473,097,031. From this, however, one must deduct the value of foreign opium imported which is not taxed on a S per cent basis but pays a special duty Hk. Tls. 47,706,774 The balance represents general cargo which should pay duty at S per cent ad valorem, amounting to. . " " 123,797,169 If this cargo had paid the legitimate full 5 per cent, the duty would have amounted to " " 21,189,858 To get at what it actually did pay, we have to take the total import duty actually paid on all foreign cargo " " 16,045,202 And deduct from it the duty collected on opium. ..." " 1,781,007 From which it will appear that the total duty paid on import of general cargo was " " 14,275,764 Deducting this sum from what would have been paid at 5 per cent ad valorem, i. e., 21,189,858, we find roughly that the incidence of the actual tariff as compared with the legitimate 5 per cent ad valorem caused a loss to China of, in round numbers £1,054,400 The author of the above is also aware of the fact that it is not quite accurate "to take this figure as an unjustified loss because there is a certain proportion of the foreign trade of China which legally pays less than five per cent — i. e., the trade across the land (and, in the case of Japan, the Korean river) frontiers of Russian Siberia, French Tonquin, British Burmah and Japanese Korea ". But by the similar process of estimation, it was found that Hk. Tls. 5,875,141 were lost on the maritime, and Hk. Tls. 1,038,953 on the frontier trade, " of which latter, however, we must admit Haikwan Taels 594,768 as having been lost legally even if not legitimately ". To show how particular commodities have evaded their legal duty of five per cent ad valorem, grey shirtings and sheetings were chosen under the item of cotton goods. Their value was shown to be Hk. Tls. 22 1 j SKETCH OF THE TARIFF HISTORY 51 22,337,164, and if assessed at a five per cent ad valorem duty they should have produced Hk. TIs. 1,116,858 of tax. But the actual duty they paid was believed to be Hk. TIs. 691,708, or less than they ought by Hk. TIs. 425,150. In the same way, the item of jeans underpaid Hk. TIs. 46,803; drills, Hk. TIs. 92,585; shirtings, Hk. TIs. 272,587, and yarn, Hk. TIs. 888,718. This system of calculation can be worked out to a great length. But, " seeing that China is losing at least Haikwan Taels 1,725,843 on five items alone of her foreign trade a pretty good case for revision seems to the writer to have been made out already ". 3. THE PRESENT PROBLEM The five per cent basis. The present problem is twofold : one is to revise the tariff to an effective five per cent ad valorem basis in accordance with the original understand- ing; the other, to arrange for the abolition of the likin and for an increase of import duty following the terms settled in the Mackay treaty of 1902. The situation has been made clear by Mr. Aglen, the Inspector-General of Cus- toms, when he said that to revise the customs duties is one thing; to abolish likin and to increase the tariff being an- other. The two propositions must be separated. The claim for a readjustment of the customs duties by China is undeniably valid, and there should be no objection to it on the part of foreign governments. As to the abolition of the likin and the increase of the tariff, it affects the com- mercial interests of different nations in China adversely and some of the countries can not easily agree to it. Even in China, it is a doubtful question whether or not the revenue from all other auxiliary taxes can sufficiently re- place the yield of the likin. So far as this is concerned, the Chinese government should be very careful, even if all the foreign governments show their approval. For the pres- CO THE TARIFF PROBLEM IN CHINA [222 ent, the first aim must be to assure an effective five per cent duty, a proposition that is not only modern but one that can be easily accomplished. The work of reform must start with the investigation of general prices. During the nego- tiations, the government should make it clear that this step is not opposed to the treaties in any sense whatsoever. For, inasmuch as the prices of commodities are quite different now from former days, it has become necessary to adjust the duty to the changed prices. The duty on those commo- dities whose prices have gone up must be increased, while the duty on those whose prices have fallen must be de- creased. This is the suggestion of the Inspector-General, which the government has taken into consideration. In January, 1914, the decision of Great Britain, the United States, Belgium and the Netherlands was to accede to China's request that the import duty be modified so as to yield an effective five per cent. Later on, however, the Russian, Japanese and French governments attempted to ask special privileges even for this revision. The abolition of likin and the increase of the tariff. In December, 1908, the Wai-wu-pu or the Board of Foreign Affairs sent a circular despatch to all the foreign represen- tatives requesting the opening of a discussion of the ques- tion of the abolition of likin in return for an increase of the customs duties as provided by Article 8 of the British treaty signed on September 5, 1902, and Article 4 of the United States treaty of October 8, 1903. The circular did not have much effect on the problem. In 19 14, China again brought up the question and England, Germany, the United States and Austria were the first nations that ap- proved the proposal. Italy, Russia, Portugal and Belgium, Japan and France followed. But the answers from Ger- many, Russia, France and Japan were conditional. Since then this question time and again has been brought 223] SKETCH OF THE TARIFF HISTORY 53 Up by the Chinese government without reaching any solution. The European war has stopped the process of the discus- sion. For the preparation of future discussion, the Chinese government some time ago undertook to investigate (i) the value of goods for a revision of the ad valorem rate; (2) the exact amount of income from likin in the different provinces in order to secure a substitute, in the case of its complete aboHtion, and (3) the possible arrangement of levying new taxes. That little or no progress has been made in this matter and that the foreign merchants are beginning to be indifferent, if not reluctant to see this done is partly because Article 8 of the British treaty is only one of the many articles that must be considered in bringing about fiscal reforms, and partly because the likin, since the increase of open ports and the building of railroads, is no longer a trouble to foreign mer- chants. Every intelligent person, however, must know that there is a certain point beyond which taxation tends to cur- tail consumption. The correct policy of the powers, from the point of view of their own commercial interests in China, is to increase the purchasing power of the Chinese. But so long as the likin taxes are in existence, the volume of trade can never be large. If China is serious in the at- tempt to abolish the likin without replacing it by some ef- fective substitute, she will have a very difficult task before her. When one considers what great efforts will be neces- sary to bring about even the fundamental changes already stipulated for in the treaties, the immensity of the task be- comes apparent. CHAPTER III The Political Aspect of the Chinese Tariff I. the statutory tariff The Tariff Autonomy. The regulation of the tariff be- longs to the legislative power of a state. Every civilized country includes the law of tariff regulation as a part of the customs law. The law usually stipulates the limitation or prohibition of goods to be imported, the schedule of goods to be taxed and the arrangement of the tariff rates. Generally speaking, the basis of a statutory tariff rate lies in the freedom from interference by tariff treaties. The right to regulate the tariff schedule is based on the right of taxation enjoyed by every sovereign state. The only difference between customs duties and other taxes is that the latter are collected within the domain, while the col- lection of the former goes beyond it. So, except in the case of reciprocity provisions, where the tariff rate is fixed under mutual agreement, the self-regulation of the tariff is a nec- essary manifestation of a nation's territorial right, in which the employment of the economic as well as of the police power is implied. " En vertu de la souverainete absolute qui lui appartient sur le sol qui releve de lui," says M. Despagnet, " chaque £tat peut limiter comme il I'entend ses rapports commerciaux au point de vue Internationale, soit en privant de certain avantages tous les pays ou quelques-uns seulement soit en donnant des faveurs aux uns et en les refusant aux autres, soit encore en S4 [224 225] POLITICAL ASPECT OF THE TARIFF 155 paralysant plus ou moins I'entree de produits etrangers par un systeme douanier prohibitif." ^ Is it a general practice that all the so-called civilized nations are tending to close their countries against international free commerce by more or less prohibitive tariff systems ? From the standpoint of law, is it not a life-or-death question in backward countries, to restrict international commerce more or less, according to their stage of economic and political evolution ? Kinds of statutory tariffs. There are two kinds of sta- tutory tariffs, single and double. ( i ) The standpoint of the single statutory tariff is subjective rather than objective. Under this system the nature and origin of imported goods are not considered, nor are the advantages and disadvan- tages of the country which produces them. Each country takes into consideration only its own revenue or the protec- tion of its own industries, and exercises freely its inde- pendent right of tariff making without any restriction through treaties with foreign powers. It has the right to do what seems best for itself. The advantage of the sys- tem lies in its simplicity and its conformity with the nature of the tariff right. The fact that England with only forty classified imported articles under eighteen schedules re- ceives annually more than £30,000,000 is due to her single statutory tariff with absolute freedom in enforcing it. (2) In the double statutory tariff system, there are gener- ally two rates : the maximum and the minimum rates. That is to say, in this system a country adopts two. different tariff rates at one time — one maximum and the other minimum. The minimum rate applies only to the goods from those countries that have special treaties with her, and in those treaties the most favored nation clause is found. Goods im- ' E. Despagnet, Cours de droit international public, 4th ed., p. 236. 56 THE TARIFF PROBLEM IN CHINA [226 ported from all other countries must pay the maximum rate. Sometimes, however, on account of some of the home pro- ductions which most need protection, no minimum but maximum rates are provided for these particular imports. This system was first adopted in Spain and then followed by France, Germany, Russia and other countries.^ 2. THE CONVENTIONAL TARIFF The conventional tariff of a coimtry is usually a result of its commercial policy. According to M. Paul Cauwes, in his " Cours d'Economie Politique ", modern states, in the matter of international commerce, are less dependent than in all other branches of national legislation, commer- cial policy being closely related to international politics. The reciprocal concessions are often of mutual benefit to the parties concerned. The tariff power of a state is often ' In 1877 Spain first adopted this system. Before long, however, she was compelled by France to reduce the tariff on wine. In 1892 France adopted a maximum and minimum tariff. But the maximum rate was to apply only to agricultural products. In 1895 France concluded a treaty with Switzerland, whereby the tariff rate was reduced below the minimum point in the schedule and Parhament refused to pass it. The result of the tariff struggle between France and Switzerland was the revision of a part of the French tariff law. Between i8gi and 1892 Germany also concluded treaties with Austria, Italy, Belgium and Switzerland in which the tariffs between Germany and these countries were fixed by mutual consent. Germany was to tax at the rate agreed upon agricultural goods imported from the contracting nations, who in return were to tax manufactured goods from Germany at the same rate. But in ig02 the agricultural party in Germany began to oppose the poHcy of their government of giving special favors to manufactured products at the expense of the agricultural interests. Then a bill was passed by the Bundesrath to fix the minimum rate of the tariff beyond which the government was not allowed to go. Russia in 1893 also adopted the system by making the original statutory tariff rate as the minimum. With the additional rate of 2 or 3 per cent, it became the maximum. The following year saw a treaty concluded between Russia and Germany, fixing their tariff rates below the minimum. So there are now three tariff systems in Russia. 227] POLITICAL ASPECT OF THE TARIFF 57 limited by treaties with other nations. This system is called the " regime conventionnel " and the customs tariff therefrom resulting, " tariffs conventionnells ". Of the customs conventions there are two types : the one is with " tariff annexe " and the other with " tariff minimum ". By the customs convention with " tariff annexe," is meant a convention of which the tariff to be applied foniis an in- tegral part. It can not be modified so long as the treaty itself remains in force. The customs convention with minimum tariff means a treaty by which a state consents to grant the lowest tariff to another state which concludes the treaty with it. But nations always, except in the case of a consolidated minimum tariff, reserve the right of modifying the schedule. What is the customs tariff in China ? It is a general and uni- form "tariff annexe," which applies to all the treaty powers alike. Thus, while the foreign nations have enjoyed China's extremely liberal regime and have taken away from her all the tariff rights, China cannot secure the correspond- ing customs privileges from them. For instance, France always imposes the general tariff, namely, the maximum rate on most of the important goods from China without giving to her in return any privilege. This is the heaviest burden which has been imposed upon China by the " open door " policy. China is not only obliged to open many of her cities to foreign commerce, but she is also deprived of the right of making her own tariff measures. Her door is open, but that of the other countries is closed to her ! It is true that these treaties of commerce can be revised at the end of ten or twenty years ; but as a matter of fact the pos- sibility of revision has been merely an illusion. 58 THE TARIFF PROBLEM IN CHINA [228 3. THE TARIFF POLICY China must have a tariff poHcy. The economic condi- tions in China to-day represent the transitional period from local to national economy. In order to hasten the eco- nomic development of the country and to protect, to a cer- tain degree at least, the home industries, a tariff policy is necessary and even vital. From the political standpoint the adoption of a tariff policy will confer on China at least the following ad- vantages: (i) the centralization and unification of the fiscal administration of the country by removing all the irregularities of local taxation, (2) the assurance and manifestation of its territorial right as an independent nation, (3) the increase of revenue for the central govern- ment, (4) the power of retahation in the case of adjusting wrongs with, and of reciprocity in the case of returning favors to foreign governments, (5) the protection of cer- tain industries for the purpose of national defence and (6) the exercise of the power to prohibit or to restrict certain commodities which are undesirable and injurious to the nation. In China the terms, " tariff policy " and " protection " are of only late creation. Since 1842, there has been no statutory tariff. The present tariff has been determined or dictated by foreign powers. Although the customs tariff in China is a national tax system, its operation has been checked in certain cases by conflicts between national and local authorities, and this conflict has given rise to many troubles and inconveniences to the central government as well as to the customs department. The exercise of the tariff power has always been handicapped by the existence of extraterritoriality in the foreign concessions and settle- ■ments, and consequently the evils of smuggling and illegal practices of the foreigners in China have never been sue- 229] POLITICAL ASPECT OF THE TARIFF e^g cessfully checked. The customs revenue is extremely in- significant when compared with that in the countries in Europe and America. And it is to be noted that the tariff revenues in China include both import and export duties. Before 1890, the total annual collection from the export duties always exceeded that of import duties. To-day the total collection of the import duties amounts to only about five per cent of the entire revenues of the country. The idea of reciprocity has never found its way into the Chinese tariff arrangements. The treaties which contain tariff stipulations have always been concluded by force. With reference to the munitions of war, although there are cer- tain restrictions regarding their importation, the govern- ment has never been able to adopt a policy of protection for the home manufacturers. As to the control over injuri- ous commodities, China has with great effort succeeded in checking the importation of opium and morphia, but so far there is still no attempt to check or to lessen the importation of foreign tobacco and liquor and other things which are either undesirable or harmful. 4. FAILURE OF THE DIFFERENT TREATIES OF COMMERCE General statement. These failures may be classified ac- cording to their judicial and political nature or their con- sequences to the country. Those which concern China's sovereign right are as follows : a. The tariff enforced by treaty. b. The concessions in the open ports and the opening of the territorial rivers to foreign navigation. c. Extraterritoriality. From the standpoint of administrative procedure the failures are: a. Absence of the idea of reciprocity in various treaties. b. Introduction of the most-favored-nation clause in the absolute sense. 6o THE TARIFF PROBLEM IN CHINA [230 5. china's tariff enforced by treaties The development of the conventional tariff in China. China lost her tariff autonomy after the Opium War of 1842, when she was compelled to give a number of privi- leges and immunities, including some concessions on tariff right to foreign subjects in her territory. By the Tientsin Treaty of 1858, further privileges were exacted by the British government from China, namely, extraterritoriality, the interior water transportation as well as the tariff right. By that time the maritime customs of the country began to be under foreign management. Since then the tariff rate has never been regulated by the central government. When- ever revision of treaties concerning the customs sureties took place, it was the Inspector-General of Customs, who was and still is a British subject, on the one side, and the foreign representatives on the other, that made the arrange- ments. The Chinese government has had no tariff policy. It was thought that, in order to show a friendly feeling toward foreign powers, the tariff stipulations might be overlooked. This was especially true before the Taiping rebellion when the government did not need much revenue and never had the idea of taxing foreign trade heavily. But they failed to understand that it is one thing to tax foreign goods lightly in order to show the good-will of the government and it is quite another to give up the right of regulating the tariff entirely. It is this attitude that is responsible for the absence of reciprocity in the various treaties which China has contracted with the foreign countries. The causes of the foreign control of the customs tariff. ( I ) The negligence of the IManchu government. This is shown in the fact that the maritime customs used to be called " foreign customs " as against the old regular native customs. The thought then was that it was the foreigners' business, and their business only, to deal with the merchants 23 1 J POLITICAL ASPECT OF THE TARIFF 6l and their imports. This idea was at the bottom of the for- eign control of the customs from the beginning of com- mercial intercourse with the West. (2) The ignorance of Western business methods. According to the Tientsin Treaty, the Chinese govern- ment was not obliged to employ foreigners in the customs. But, owing to the difficulties of suppressing the practice of wholesale smuggling and other fraudu- lent actions on the part of foreign merchants, the control of the customs was gradually put into the hands of foreign employees in order to check these practices and to secure the efficiency of the service. (3) The aggressive policy of the foreigners. The position of the Inspector-General of the Customs has been an object of envy to the foreign powers. Owing to the preponderance of British trade, the post was assured to the British for a long time to come by the agreement of 1899. The security of the customs re- venue for the foreign indemnities and loans has ren- dered the foreign control of the customs more deeply rooted. The foreigners now, especially the British, con- trol not only the organization and administration of the customs department, but also the appointment and removal of all the officers in the service. Even the documents and records of the customs were, until recently, kept in the Eng- lish language entirely. No parallel to such conditions can be found in any other country except in Japan before 1899, but even there the conditions have never been so deplorable. 6. THE CONVENTIONAL TARIFF IN JAPAN The Japanese tariff since the Restoration, i86p-i8p^. Mr. Yukimasa Hattori has discussed the situation in the following brief statement : ^ ' Yukimasa Hattori, The Foreign Commerce of Japan Since the Res- toration, pp. 14-15- 62 THE TARIFF PROBLEM IN CHINA [232 The economic situation of the country at that time was deplor- able. Compelled by force of circumstances, either knowingly or unknowingly, Japan entered into treaty relations with the West under conditions not only perilous to the material welfare of the country, but even subversive of her sovereign authority as an independent state. By the tariff convention of 1866, the whole schedule of duties was revised and rates fixed on the average at five per cent on all commodities exported from and imported into Japan. The Japanese government was " desir- ous of affording a fresh proof of its wish to promote trade and to cement the friendly relations which exist between their coun- try and foreign nations." Having thus surrendered, or rather been deprived of its tariff autonomy, the nation found itself helpless to protect its difficulties against the competition of western skill and capital. . . . Keenly alive to the situation, the Japanese government repeatedly petitioned the Powers for the removal of the onerous and humiliating provisions of the treaties, but always in vain. Moreover, with the existence of extraterritoriality in Japan at that time, the foreigners were beyond the control of her laws. Speaking of the helpless condition of Japan at that time, Mr. House writes,^ For wrongs inflicted upon a Japanese by a stranger redress can be claimed only from a consul, who in most cases would scoff at the idea of considering any interest but that of his country- man. By far the greater number of the consuls are themselves trading and speculating adventurers, and are not above making use of their official opportunities to extort plunder in every direction. Thus it is that Japan can take no forward step in prosperous development. There are at least three points of resemblance which led to the conclusion of these detrimental tariff treaties in ' E. H. House, an article on " Foreign Jurisdiction in Japan " in New Princeton Review, 1888, vol. v, p. 217. 233] POLITICAL ASPECT OF THE TARIFF 63. Japan as well as in China : ( i ) that the treaties were con- cluded after military defeat, (2) there was civil war in both countries when those humiliating arrangements were effected, and (3) both the Japanese and the Chinese at that time were not informed as to Western business methods. The Japanese tariff since i8gy. After the new treaty of March, 1897, the Japanese government published for the first time the statutory tariff (Imperial Decree no. 14), al- though a part of the system still remained conventional. The conventional tariffs are still restricted by the treaties, but Japan could now adopt a statutory law governing those tariffs which were not subjects of international agreements. Moreover the conventional tariffs then covered only a part of the imports. So it was hoped that the statutory tariff might be considered as the rule, and the conventional tariff as the exception. In 191 1 it was found that the conven- tional tariff remaining unchanged covered only 82 articles, while the whole schedule of the Japanese tariff contained over 500 articles. Consequently, as was hoped, the statu- tory tariff had actually become the rule and the conven- tional tariff the exception. It should be noted however that most of the articles to which the conventional tariff applies are very important imports. Generally speaking, the tariff, since 1899, is a great deal better than the earlier conventional tariff; but there are still many defects. For one thing, the re- newed treaties are still one-sided rather than mutual in nature. For instance, by giving to Great Britain, Germany and France a conventional tariff for some of their important exports, Japan has got nothing in return but the most-favored-nation clause in her treaties with these coimtries. Moreover, the goods imported from the European and American countries are not only subjected to 64 THE TARIFF PROBLEM IN CHINA [234 the conventional tariff, but they pay, comparatively, only a low duty. Owing to the pressing necessity of increasing revenues, the Japanese government has resorted to raising the statutory tariff from time to time, but the conventional tariff can not be modified at all without the foreigners' con- sent. The difference between the statutory and conven- tional tariff rates has accordingly become greater and greater. The same article which still pays only 5 or 10 per cent duty according to the conventional rate, might be re- quired to pay 40, 50 or even 60 per cent under the statutory tariff were it not for these conventions. In Europe and America, the statutory tariff is usually the principal tax. Although there may be a conventional tariff side by side with the statutory, the difference between them can not be great. These experiences of the Japanese tariff clearly show that the tariff autonomy once lost is far from being easy to recover in any country. 7. EFFECTS OF CONCESSIONS IN TREATY PORTS AND OF THE OPENING OF INTERIOR WATER TRANSPORTATION UPON china's tariff AUTONOMY Commercial principles are recognized by internation578 54,006,509 105,300,087 1865 61,844,158 60,054634 121,898,792 i8t>6 74,563,674 56,161,807 130,725,481 1867 69,329,741 57,895.713 127,225,454 1868 71,121,213 69,114,733 140,235,946 1869 74,923,201 67,143,988 142,067,189 1870 69,290,722 61,682,121 130,072,843 1871 70,103,077 66,853,161 136,956,238 1872 67,317,049 75,288,125 142,605,174 1873 66,637,209 69,451,277 136,088,486 1874 64,360,864 66,712.868 131.073,732 1875 67,803,247 68.912.929 136,716,176 1876 70,269,574 80,850,512 151,120,086 1877 73,233,896 67,445,022 140,678,918 1878 70,804,027 67.172,179 137,976,206 1879 82,227,424 72,281,262 154,508,686 1880 79,293,452 77,883,587 157,177,039 1881 91,910,877 71,452,974 163,363,851 1882 77,715,228 67,336.846 145,052,074 1883 73,567,702 70,197,693 143,765,395 1884 72,760,758 67,147,680 139,908,438 1885 88,200,018 65,005,711 153.205,729 1886 87,479,323 -7.206,568 164,685,891 1887 102,263,669 85,860,208 188,123,877 1888 124,782,893 92,401,067 217,183,960 1889 110,884,355 96,947,832 207,832,187 1890 127,093,481 87,144,480 214,237,961 1891 134,003,863 100,947,849 234951,712 1892 135,101,198 102,583,525 237,684723 188 [358 359] APPENDIX III 189 Imports Exports Total Hk. Tls. Hk. Tls. Hk. Tls. 1893 151,362,819 116,632,311 267,995.130 1894 162,102,911 128,104,522 290,207,433 1895 171,696,715 143,293,211 314,989,926 1896 202,589,994 131,081,421 333.671,415 1897 202,828,625 163,501,358 366,329,983 1898 209,579,334 159,037,149 368,618,483 1899 264,748,456 195,784,832 460,533,288 1900 211,070,422 158,996,752 370,067,174 1901 268,302,918 169,656,757 437,959,67s 1902 315.363.905 214,181,584 529,545,489 1903 326,739,133 214,352,467 541,091,600 1904 344,060,608 239,486,683 583,547.291 1905 447,100,791 227,888,197 674,988,988 1906 410,270,082 236,456,739 646,726,821 1907 416,401,369 264,380,697 680,782,066 1908 394,505,478 276,660,403 671,165,881 1909 418,158,067 338,992,814 737,150,881 1910 462,964,894 380,833,328 843,798,222 1911 471.503,943 377.338,166 348,842,109 1912 473,097,031 370,520,403 843,617,434 1913 570,162,557 403.305.546 973,468,103 APPENDIX IV List of Open Ports arranged according to the Total Amount of Customs Revenue collected at each during the Year 1912 Total Collection Hk. Tls. 1. Shanghai 11,513,062 2. Tientsin 3,537,827 3. Hankow 3,508,589 4. Canton 3,076,900 5. Swatow 1,916,331 6. Kiaochow 1,670,029 7. Dairen 1,407,927 8. Amoy 1,052,516 9. Chinkiang 932,838 10. Newchwang 919,253 11. Kiukiang 857,420 12. Foochow 846,534 13. Wuhu 845,769 14. Chefoo 704,736 15. Wuchow 665,091 16. Hangchow 544,823 17. Ningpo 449,993 18. Kongmoon 449,335 19. Suifenho 443,597 20. Chungking 404,482 21. Changsha 390,336 22. Mengtze 361,245 23. Samshui 339,oii 24. Lappa 326,160 25. Kowloon 282,589 26. Antung 264,348 27. Manchouli 259,699 28. Chinwangtao 238,296 190 [360 361 J APPENDIX IV igi Total Collection Hk. Tls. 29. Kiimgchow 226,556 30. Harbin 215,682 31. Soochow 189,392 32. Nanking 170,393 33. Santuao I47,5i7 34. Shasi 120,851 35. Pakhoi 1 14,796 36. Yochow 107,137 37. Nanning 102,879 38. Ichang 80,484 39. Aigun 74,829 40. Wenchow 54,I4S 41. Tengyueh 50,826 42. Hunchun 34,455 43. Lungchingtsun 23,159 44. Sansing 1 1,690 45. Tatungkow 6,987 46. Szemao 6,853 47. Lungchow 3,245 Total 39,950,612 APPENDIX V Currency, Weights and Measures Duties are payable in the Haikwan or Customs Tael of China. A tael is a Chinese ounce, or i^ ounces avoirdupois, of silver, of which the average value in 1910 was 66 cents gold, as compared with 63 cents in 1909, 65 cents in 1908, 79 cents in 1907, and 80 cents in 1906. The rates are fixed in taels, mace (one-tenth of a tael), candareens (one-tenth of a mace), and cash (one-tenth of a candareen). They are actu- ally paid in most open ports in Mexican dollars and fractions thereof, at the current rates of exchange. In ports where the local tael is in common use customs duties are paid in taels and fractions thereof at the current rate of exchange between the local tael and the official or customs tael. 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[37] Loyallsm In Ne-w Tork during the American Revolution. By Alexander Clarench Flick, Ph.D. Price. $2.00. 3. [38] The Economic Theory of Bisk and Insurance. By Allan H. Willett, Ph.D. Price, ^1.50. 3. [39] The Eastern Question: A Study In Diplomacy. By Stephen P. H. Duggan, Ph.D. Price, $1.00. VOLUME XV, 1902. 427 pp. Price, cloth, $3.50; Paper covers, $3.00. 140] Crime In Its Relation to Social Progress. By Arthur Cleveland Hall, Ph.D. VOLUME XVI, 1902-1903. 547 pp. Price, cloth, $4.00. 1. [41] The Past and Present of Commerce in Japan. By Yetaro Kinosita, Ph.D. Price, Jgi.so. 3. [43] The Employment of 'Women in the Clothing Trade. By JVIabel Hurd Willet, Ph.D. Price, jgi.50. 8. [43] The Centralization of Administration In Ohio. By Samuel P. Oeth, Ph.D. Price, }i.5o. VOLUME XVII, 1903. 635 pp. Price, cloth. $4.00. 1. [44] *CentralIzlng Tendencies In the Administration of Indiana. By William A. Rawles, Ph.D. Price, S2.50. 3. [45] Principles of Justice In Taxation. By Stephen F. 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[64] *The International Position of Japan as a Great Power. By Seiji G. Hishida, Ph.D. Price, $2.00. VOLUME XXV, 1906-07. 600 pp. (Sold only in Sets.) 1. [65] 'Municipal Control of Public trtllities. By O. L. Pond, Ph.D. (Not sold separately.) 3. [66] The Budget in the American Commonwealths. By Eugene E. Agger, Ph.D. Price, $1.50. 3. [67] The Finances of Cleveland. By Charles C. Williamson, Ph.D. Price, J2.00. VOLUME XXVI, 1917. 559 pp. Price, clotli, $4.00. 1. [68] Trade and Currency In Early Oregon. By Tames H. Gilbert, Ph.D. Price, Ji.oo. 8. [69] Luther's Table Talk. By Preserved Smith, Ph.D. Price, yi.oo. 3. [70] The Tobacco Industry in the United States. By Meyer Jagobsthin, Ph.D. Price, Ji, 50. 4. [71] Social Democracy and Population. By Alvan a. Tenney, Ph.D. Price, 75 cents. VOLUME XXVII, 1907. 578 pp. Price, clotli, $4.00. 1. [73] The Economic Policy of Robert Walpole. By NoRHls A. Brisco, Ph.D. Price, $1.50. 3. [73] The United States Steel Corporation. 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[81] Private Freight Cars and American Railroads. By L. D. H. Weld, Ph.D. Price, Ji.so. 3. [831 Ohio before 1850. By Robert E. Chaddock, Ph.D. Price, $1.50. 3. [83] Consanguineous Marriages in the American Population. By Gborgb B. Louis Arner, Ph.D. Price, 75 cents. 4. [84] Adolphe Quetelet as Statistician. By Frank H. Hankins. Ph.D. Price, $1.25. VOLUME XXXII, 1908. 705 pp. Price, cloth, 4.50; paper covers, $4.00. 85] The Enforcement of the Statutes of Laborers. By Bbrtha Havbn Putnam, Ph.D. VOLUME XXXIII, 1908-1909. 635 pp. Price, cloth, $4.50. 1. [86] Factory Legislation in Maine. "' By E. Stagg Whitik.A.B. Price,$i.oo. 8. [87] •Psychological Interpretations of Society. By Michael M. Davis. Jr., Ph.D. Price, |2.oo. 8. [88] *An Introdaction to the Sources relating to the Germanic Invasions. By Carlton Huntley Haybs, Ph.D. Price, J1.50. VOLUME XXXIV, 1909. 628 pp. Price, cloth, $4.50. 1. [89] Transportation and Industrial Development In the Middle West. _ .„„, „ By William F. 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[98] liegal Development In Colonial Massachusetts. By Charles J. Hilket, Ph.D. Price, fx.as. 8. [99] * Social and Mental Traits ol the Negro. By Howard Vf. Odum, Ph.D. Priee, fa.e». VOLUME XXXVni, 1910. 463 pp. Price, cloth, $3.50. 1. [lOOl The Public Domain and Democracy. By Robert Tudor Hill, Ph.D. Price, fa.eo. S. [lOl] Organlsmlo Theories ol the State. By Francii W. Cokir, Ph.D. Price, f i.|«. VOLUME XXXIX, 1910-1911. 651 pp. Price, cloth, $4.50. 1. [lOS] The Making ol the Balkan States. By William Smith Mvrrat, Ph.D. Price, $1.50. S. [103] Political History ol New York State during the Period of the Civil War. By Sidney David Brummbr, Ph. D. Price, 3.00. VOLUME XL, 1911. 633 pp. Price, cloth, $4.50. 1. [104] A Survey of Constitutional Development In China. By HawklingL. Yen, Ph.D. Price, 51.00. S. [105] Ohio Politics during the Civil War Period. By George H. Porter, Ph.D. Price, $1.75. S. [106] The Territorial Basis of Government under the State Constitutions. 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By Erkest Brehaut, Ph. D. Price, (i.oo. 9. [131] Progress and TJnilormltyln Cbild-Labor Lieelslatlon. By William Fielding Ogburn, Ph.D. Price, ^1.75^ VOLUME XLIX, 1912. 592 pp. Price, cloth, $4.50. 1. riSa] British Radicalism 1791-1797. By Walter Phelps Hall. Price,|3.oo. it. [123] A Comparative Stndy ot the La^v ol Corporations. By Arthur K. Kuhh, Ph.D. Price, |i,jo. 8. [124] •The ItTesro at Work In New Xork City. By George E. Haykes, Ph.D. Pric«,^i.j5. VOLUME L, 1911. 481 pp. Price, cloth, $4.00. 1. [125] •The Spirit of Chinese Philanthropy. 'By Yai Yub Tso, Ph.D. Price, $i.oo 9. [126] 'The Allen In China. By Vi. Kyuim Wellington Koo, Ph.D. Price,»2.s . VOLUME LI, 1912. 4to. Atlas. Price: cloth, $1.50; paper covers, $1.00. 1. [1S7] The Sale of X.lqaor In the South. By LaoNARD S. Blakey, Ph.D. VOLUME LH, 1912. 489 pp. Price, cloth, $4.00. 1. [128] 'Provincial and Ijocal Taxation In Canada. By Solomon Vixbberc, Ph.D. Friae, (i. S. [129] 'The Distribution of Income. By Frank Hatch Streightoff, Ph.D. Price, $t. S. [ISO] 'The finances of Vermont. By Frederick A. Wood, Ph.D. Price, $i. VOLUME Lin, 1913. 789 pp. Price, cloth, $4.50; paper, $4.00. [131] The Civil War and Reconstruction In Florida. jBy W. W. Davis, Ph VOLUME LIV, 1913. 604 pp. Price, cloth, $4.50. 1. [132] *PrIvlleees and Immunities of Citizens of the TTnlted States. By Arnold Johnson Lien, Ph.D. Price, 75 cents. t. [133] The Supreme Court and TTnconstltutlonallieelslatlon. By Blaine Free Moore, Ph.D. Price, ^1,00. S. [134] 'Indian Slavery In Colonial Times velthln the Present lilmlts of the United States. By Almoh Whbblbr Lauber, Ph.D. Price, $3.00., VOLUME LV, 1913. 665 pp. Price, cloth, $4.50. 1. [135] "A Political History of the State of New Tork. By HoHER A. Stebbins, Ph.D. Price, |4^oo.- S. [136] 'The Early Persecutions of the Christians. ByLEOHH. Caktield, Ph.D. Price, ti.50. VOLUME LVI, 1913. 406 pp. Price, cloth, $3.50. 1. [137] Speculation on the New York Stock Exchange, 1904-1907. By Algernon Ashburner Osborne. Price, $1.50. 2. [138] The Policy of the United States towards Industrial Monopoly. By Oswald Whitman Knauth, Ph.D. Priced $3.00. VOLUME LVII, 1914. 670 pp. Price, cloth, $4.50. 1. [139] *The Civil Service of Great Britain. By Robert Moses, Ph.D. Price, J2.00. e. [140] The Financial History of New York State. By Don C. Sowers. Price, $2.50. VOLUME LVIII, 1914. 684 pp. Price, cloth, $4.50; paper, $4.00. [141] Reconstruction In North Carolina. By J. G, DE RouLHAC Hamilton, Ph.D. VOLUME LIX, 1914. 625 pp. Price, cloth, $4.50. 1. [142] The Development of Modern Turkey by means of Its Press. By Ahmed £uin, Ph.D. Price, li.oo. S. [143] The System of Taxation In China, 1614-1911. By Shao-Kwan Chen, Ph. D. Price, ti.oo. S. [144] The Currency Problem In China. By Wen Pin Wei, Ph.D. Price, 11.35. 4. [145] "Jewish Immigration to the United States. By Samubl Joseph, Ph.D. Price, ^1.50.