《近代中国对外关系史 The History of Modern China's Foreign Relations》课程教学资源（阅读材料）CHINA'S STRUGGLE FOR TARIFF AUTONOMY（1843 -1938）

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PREFACE Should anyone open this book expectip.g to find in it an attempt to tell the story of that unique institution-the Chjnese Customs Service-he will be disappointed. He will find nothing h~re,except in passingrefer.ences,.atiout the building up, through the agency of the Service, of the Chinese P.ostal Administration with its far-flung activities in the public weal, or of the Marine Department with its model system of aids to navigation,-lighthouses, wireless signal stations, buoys, and beacons-located at almost every danger spot on China's coast line and _ 011 her navigable rivers, or of the Statistical Department for the compiling and publishing of China's trade statistics, which today in efficiency and equipment outrivals similar institutions in most other countries. Nor will he find any account of those numerous other activities in which the' Service has taken a leading part, such as the fostering of higher education through the T'ung Wen Kuan, the helping to set going and to sustain China's diplomatic and consular f)ervice, the promoting of harbour and conservancy works, the supervising of quarantine and port sanitary measures in the days when there was no local or national ·organization for the purpose; the collecting., and organizing of the· exhibits of China's arts and industries for many international exhibitions, and in later days the watching over the service of foreign and domestic obligations secured on the Customs revenue. On the other hand, he will find a detailed account of the origin of the Service, such an account being essential to an understanding of China's tariff history. as the Service was called into being for the express purpose of enforcing the impartial administration of China's treaty tariff at a moment when civil strife, lawlessness on land· and sea, mercantile defiance of authority, and corrupt practices of both traders and officials. had made that tariff, and the Customs procedure enjoined by the treaties, "more honoured in the breach than thE;: observance." ix

PREFACE PREFACE xi The story of China's struggle for tariff autonomy is one that War and the subsequent conferences at Versailles and Washington touches many aspects of China's relations with foreign Powers. prepared the way for China's release from foreign dictatorship That autonomy was lost-unwittingly one might say-through a of what her tariff should be,and how at last that release came treaty imposed by a victor,and was regained after almost through the Peking Conference with its aftermath of surtaxes, ninety years not by one but by a series of treaties,born of and through the reborn spirit of national independence.The the spirit of China's national renascence and the slow-moving spirit of restitution of her foretime exploiters.Those ninety story is but an episode in China's history,but,slight as that episode may be,it is one which in the interests of peace and years were fraught with greater changes,political,economic, and social,than any that had taken place in any previous century goodwill men would do well not to forget. of China's age-long history,and in those changes this rigid treaty No apology is offered for devoting a whole chapter to the tariff,the revenue derived from it,and especially the conditions Peking Tariff Conference of 1925-1926,it will,no doubt,be which maintained.that.tariff played no insignificant role.The found heavy going,a Sahara of facts,figures,and opinions where the hapless reader may well founder and perish.But the follow- treaty tarif,devised as a measure of relief from what were felt to be intolerable trade conditions,became as time went on the ing of the battle of wits as it developed from day to day at that symbolic expression of a policy.Foreigners had come to China conference helps materially to a clear and full understanding of both the Chinese and the foreign points of view.In fact,that in quest of trade;their chief requirement was an outlet for their conference is an outstanding landmark in China's tariff history, manufactured products,and in.ignoranee of actual conditions and a knowledge of what was discussed and of what happened they believed that in China they had found an illimitable market. there is essential.to a correct appreciation of the tariff develop- Having forced the gate,and having become acquainted with the conditions obtaining within,they decided that the interests of ments that have taken place since then.For over eighty years prior to.the holding of that conference China had been in a.state their trade demanded not only firm adherence to a low standard tariff,but also insistence on the concomitants of privileged of tariff bondage.The resolution to break those fetters was sealed at that conference,and within two years from the closing taxation of transit trade,and of privileged.protection of the of the conference she had regained her freedom,but freedom foreign trader from the law of the land in which he traded.To in a world gone mad on economic nationalism. be fully understood,therefore,the story of China's struggle for What of the future?It is no part of the purpose of this tariff autonomy from the Treaty of Nanking to the treaties of yesterday must embrace not simply the dry as dust facts'concern- book to prophesy;but China's tariff freedom is once more at stake.Is 'she fated to lose it again,and,if so,will that not ing the origin and composition of the treaty tariff,but also some account of how under pressure of internal disorder that tariff inevitably result in fresh states of increasing economic conflict? came to be administered under a foreign Inspectorate,how by the Or,is it possible that the present phase may be but a stage in that evolutionary process which 'some day may ultimately lead stress of unsettled political conditions it was made applicable to the coastwise conveyance of native goods in foreign bottoms,how to economic internationalism?"Il n'est point de secrets que le temps ne revele." the collecting of half its rates as transit dues on goods to and Grateful acknowledgments are due to the late Sir Francis from the interfor clashed with the trade-taxing interests of the provincial governments and became the source of endless bicker- Aglen,K.B.E.,G.C.M.G.and to his successor Sir Frederick Maze, K.B.E.for their permission to make use of the voluminous archives ing between foreign ministers and Consuls on the one hand and Chinese authorities,provincial and eentral,on the other,how at the Inspectorate of Customs;to His Excellency Dr.H.H.Kung, Minister of Finance,for writing the Chinese title which adows Hongkong.as a foreign free-trade port on China's coast grew into a hotbed of smuggling and a constant menace to China's the front cover;and to the authorities of the British Foreign revenue rights,how some projected revisions of the tariff failed, Office for so graciously and readily permitting me to consult their invaluable collection of documents and State papers. while others were carried out but always'in such a manner as to give China the barest minimum of revenue and the foreign negotiators the maximum of trade advantage,how the Great S.F.W. Shanghai.26th April,1938

x PREFACE The story of China's struggle for'tariff autonomy is one that to'uches. many aspects of China's relations with foreign Powers. That autonorny was lost--unwittingly one might say-through a treaty imposed by a victor,and was regained after almost ninety years not by one but by a series of treaties, born of the spirit of China's 'national renascence and the slow-moving spirit of restitution of her foretime exploiter!!. Those ninety years were fraught with greater changes, political, economic, and social, than any that had taken place in any previous century of China's age-long history, and in those changes this rigid treaty , tariff, the revenue derived from it, and especially the conditions which maintained, that, tariff played no insignificant role. The treaty tariff, devised asa measure of relieffrorn what were felt tq be intolerable trade conditions, became as time went on the symbolic expression of a policy'. , Foreigners had come to China in quest of trade; their chief requirement was' an ou~let for their manufactured products,and in. 'jgnoranceof actual conditions they believed that in China they had found .anillimitable market. Having forced the gate, a,nd having become acquainted with the conditions' obtaining within, they decided that the interests. of their trade demanded not only firm adherence to a low standard tariff, but also insistence on the concomitants of privileged taxation of transit trade,and of privileged., protection of the foreign trader from the law pf the land in which he traded.' 'To be fully understood, therefore, the story of China's struggle for -tariff ·autonomyfrom the Treaty of Nanking to the treaties of yesterday' mustembrace not simply 'the dryas dust facts'concerning the origin and composition of the treaty tariff, but also some account of how under pressure of internal disorder that tariff came to be administered under a foreign Inspectorate, hoW by the stress of unsettled political conditions it was made appli~able to the coastwise .conyeyance of native goods in foreign bottoms, how the collecting of' half .its rates as transit dues on ,goodE! to and , from the interior clashed with the trade-taxing interests of the provincial governments and became the source of endless bicker- , ilW between foreign ministers and Consuls on the one hand' and Chinese authorities, provincial and eentral, on the other, how Hongkong, as a foreign free-trade port on China's cpast grew into a hotbed of smuggling and a constant menace to China's revenue rights, how some projected revisions of the tariff failed, while others we.re carried out but always'in such a manner as to give China the barest minimum of revenue and the foreign negotiators the maximum of, trade I advantage, how the Great PREFACE xi War and the subsequent conferences at Vers-ailles and Washington prepared the way for China's release from foreign dictatorship of what her tariff should be,and how at last that release came through the Peking Conference with its aftermath of surtaxes, and through the reborn spirit of national 'independence. The story is but an episode in China's history, but, slight as that episode may be, it is one which in the interests of peace and goodwill men would do well not to forget. No apology is offered for devoting a whole chapter to the Peking 'l'ariff Conference of 1925-1926, it will, no doubt, be found heavy going, a Sahara of facts, figures, and opinions where the hapless reader may well founder and perish. But the following of the battle of wits as it developed from day to -day at th~t conference helps materially to a clear and full understanding of both the Chinese and the foreign points of view. In f.act, that conference is ,an outstanding landmark in China's tarifl; history, and a knowledge of what was discussed arid of what happened there is essential to a correct appreciation of ' the tariff developments that have taken place since then. For over eighty years prior to. the holding of that conference China had been ill a' state of tariff· bondage. The resolution to break those fetters was sealed' at that conference, and withIn two years from the closing of the conference she had regained her freedom, buto freedom in a world gone'mad on economic nationalism. What of the future? It is no part of the purpose of this book to prophesy; but' China's ,tariff freedom is once more at stake. Is 'she fated to lose it again, and, if so, will that not inevitably result in fresh states of increasing-economic conflict? Or is it possible that the present phase maybe but a stage in th~t evolutionary process which some day may ultimately lead to economic internationalism? "Ii n'est point de secrets que le temps ne reveleo" , Grateful acknowledgments are due to the late Sir Francis Aglen, lLB.E., G.C.M.G. and to his successor Sir Frederick Maze, K.B.E. for their permission to make use of the voluminous archives at the Inspectorate of Customs ;to His Excellency Dr. H, H. Kung, Minister of Finance, for writi;ng the Chinese title which ad OMS the front cover' and to the authorities of the British Foreign Office fOISO gra~iously and readily permitting me to consult their invaluable collection of documents and State papers. S. F. W, Shanghai, 26th April, 1938

CHAPTER I. THE GENESIS OF THE FIVE PER CENT AD VALOREM TREATY TARIFF. $1.China's tariff in pre-treaty days administered by provincial author- ities.Tariff and trading conditions at Canton prior to Treaty of Nanking. $2.Effect of Treaty of Nanking.Negotiations for drawing up of a tariff and fixing of rates. Pottinger's difficulties.$3.Preparation of the tariff. Rates adopted based on old Imperial tariff,not on fixed five per cent ad valorem basis.Analysis of tariff rates.$4.Treaty clause on transit dues further proof that tariff rates were not on inflexible five per cent ad valorem basis.$5.Opium trade not dealt with by Nanking treaty. Rapid growth of this contraband trade.Successive British Plenipotentiaries urge legalization.$6.Tariff currency rate.Origin and value of Haikwan Tael.Duty-paying currencies:Canton assay (July 1848)of foreign dollars. Premium on sycee and on Carolus dollars.7.Cession of Hong- kong to Great Britain and its status as a free port raises question of protection of Chinese revenue. Measures adopted to this end. Failure of these measures.$8.Differences between the British,the American,and the French treaty tariff schedules.$9.Nanking treaty provides for British Consular intervention in prevention of smuggling.10.Preventive stipula- tions in early treaties.Chinese preventive laws in force at time of signing of treaties. $11.Treaty tariff of Nanking and China's tariff autonomy. $12.Abolition of ship's measurement fees. Substitution of tonnage dues. Passing of Co-hong.13.Trade depression of eighteen forties not due to Customs duties in China. $14.Growth of opium trade. Effect of Taiping Rebellion on trade.Origin and development of likin. $15.Capture of Shanghat by rebels.Origin of the foreign Inspectorate of Customs. Pre- valence of smuggling at Shanghai and other treaty ports.16.Tarifl and trade clauses of Treaty of Tientsin.17.Tariff reduction,and other, proposals of Shanghai Chamber of Commerce.$18.Reduction,and other, proposals made by foreign merchants of Canton.$19.Views of British Consul at Ningpo. $20.Constitution and activities of tariff revision com- mission.Birth of the five per cent ad valorem tariff.$21.Failure of early efforts to legalize opium trade.Growth of,and disorders caused by the trade:Legalization of opium trade.$22.Settlement of rate and procedure of levy of transit dues.$28.Extension of foreign inspectorship system of Customs.24.Tariff accepted by American and French Plenipotentiaries $1.In the days prior to the Treaty of Nanking China's tariffs in pre-treaty (1842)China enjoyed complete tariff autonomy. days adminis. From the very beginning of her trade intercourse .tered by provincial with other nations,reaching back into the dim authorities and misty age of the Chou dynasty,when we first Tariff and trading condi- hear of the taxation of foreign trade (circa 990 tions at Canton B.C.)China's sovereign right to decide what taxes prior to Treaty of Nanking. she should levy on her imports and exports,as well as on her internal trade,had never been

CHAPTER I. THE GENESIS OF THE F~VE PER CENT AD VALOREM TREATY TARIFF. ~ 1. China's tariff in pre-treaty days administered by provincial authqrities. Tariff and trading conditfons at Canton prior to Treaty of Nanking. § 2. Effect of Treaty of NankIng. Negotiations for drawing up of a tariff and fixing of rates. Pottinger's difficulties. § 3.' Preparation of the tariff. Rates adopted based on old Imperial tariff, not on fixed five per cent ad valorem basis. Analysis of tariff rates. § 4. Treaty clause on. transit dues further proof that tariff rates were not on inflexibie five per cent ad valor~m basis. § 5. Opium trade oot dealt with by Nanking treaty. Rapid growth of this contraband trade. Successive British Plenipotentiaries urge legalization. § 6. Tariff currency rate. Origin and value. of Haikwan Tael. Duty-paying currencies: 'Canton assay (July 1843) of foreign dollars. Premium on sycee and on Carolus dollars. § 7. Cession of Hong- . kong to Great. Britain and its status as' a free port raises question of protection of Chinese revenue. Measures adopted'to this end. Failure of these measures. § 8. Differences between the British, the American, and the French treatytariff schedules .. § 9. Nanking treaty provides for British Consular intervention in prevention of smuggling. § 10. Preventive stipulations in early treaties. Chinese preventive laws in force at time of signing of treaties. § 11. Treaty tariff of Nanking and China's tariff autonomy. § 12. Abolition of ship's measurement fees. Substitution of tonnage dues. Passing of Co-hong. § 13. Trade depression of eighteen forties not due to Customs duties in China. § 14. Growth of opium trade. Effect of Taiping Rebellion on trade. Origin and development of likin. § 15. Capture. of Shanghai by rebels. Origin of the foreign Inspectorate of Customs. Preval,ence 'Of smuggling at Shanghai and other treaty ports. § 16. Tariff and trade c1ausesof Treaty of Tientsin. § 17. Tariff reduction, and other, proposals of Shanghai Chamber of Commerce. § 18. Reduction, and other, proposals made by foreign merchants <if Canton. ' § 19. Views of British Consul at Ningpo. § 20 .. Constitution and activities of tariff revision commission. Birth of the five per cent ad valorem tariff .. § 21. Failure of early ;efforts to . legalize opium trade. Growth of, and disorders caused by the trade; Legalization of opium trade. § 22. Settlement of rate and procedure of levy of transit dues. ,§ 23. Extension of foreign inspectorship system of Customs. § ,24. Tariff accepted by American and French Plenipotentiaries. China's tariffs in pre-treaty days adminis- .tered by provincial , . authorities. Tariff and , trading conditions at Canton prior to Treaty of Nanking. § 1. In the days prior to the Treaty of Nanking (1842) Ghina enjoyed complete tariff autonomy. From the very beginning of her trade intercourse with other nations, reaching back into the dim and misty age of the Chou dynasty, when we first hear of the taxation of foreign trade (circa 990 B.C.) China's sovereign right to decide what taxes she should levy on her imports and exports, as well as on her internal trade, had never been

2 CHINA'S STRUGGLE FOR TARIFF AUTONOMY THE FIVE PER CENT AD VALOREM,TREATY TARIFF questioned or interfered with by the governments of the foreign derives a very large revenue from the duties paid in this city traders concerned.Definite details of the very oldest of these tariffs have long since perished but there are still to be found and haven;for you must know that on all the merchandise imported,including.precious stones and pearls,he levies a duty in the provincial annals full particulars of former tariffs,some of them centuries old,which have been,and which in some of ten per cent,or in other words takes tithe of everything."1 places in modified form were,up till recently,in use'at various By the beginning of the fourteenth century fine grade goods were parts of the country at what were known as the Native Custom paying duty on a twenty per cent ad valorem basis,and coarse Houses,establishments which it should be remembered.formed grade goods on a basis of approximately thirteen per cent of their value.Towards the close of the Ming dynasty when civil in pre-treaty days-and indeed up till 1854-the only Customs and political affairs were much in disorder,and when there was organization then functioning in China with jurisdiction over widespread lawlessness among merchants in their dealings with foreign as well as domestic trade.During the Sung dynasty, the Customs,especially as regards the declaration and the for instance,collectors of Customs were to be found at Ningpo examination of cargoes,an experiment was tried of collecting and Canton.Duty was levied at one-tenth of the value of the duty on a scale graduated according to the capacity of the goods,but if they were of a coarse quality only one-fifteenth was vessel,-a tax evidently not unlike the palmeo of Spanish colonial levied.Towards the end of the thirteenth century Custom days.In the reign of K'ang Hsi,towards the end of the Houses were in operation not only at Canton and Ningpo but seventeenth century a uniform tariff in which goods.were also at Shanghai,Hangchow,Wenchow,and Amoy.Messer classified under the four headings,clothing,food-stuffs,utensils, Marco Polo has some interesting things to recount of the Custom and miscellaneous,was put into force at the four Custom Houses Houses then functioning in the domain of the Great Khan. of Canton,Foochow,Ningpo,and Shanghai.In sharp contrast Writing of the Custom House on the bridge at Sindafu,the to modern ideas,tariff policy then was shaped to encourage modern Chengtu.he tells us that the daily dues collected there imports and-uiscourage exports,for the average rate on the were a thousand pieces of fine gold,and that every year duties former was four per cent,while on the latter it was sixteen per were levied on 200,000 vessels plying upstream on the Yangtze. cent.A heavy measurement fee,based on the capacity of the He claims that the rev-nue from salt at that time yielded yearly vessel was also charged.During the reign of the Emperor eighty tonans of gold,an amount which Cordier estimates to be Yung Cheng(雍正)，the periods in each year during which equal in value to $2,633,833.."All spicery pays three and a foreign vessels might enter and clear were specifically laid down, third per cent on the value;and all merchandise pays likewise as were also the cargoes permitted to be carried.In this reign three and a third per cent;but sea-borne goods from India and too Customs officials instituted a ten per cent levy on the treasure other distant countries pay ten per cent.The rice wine also imported by foreign merchants for the purchase of Chinese makes a great return,and coals of which there is.a great goods,-another discouragement 'to the export trade. In the quantity;and so do the twelve guilds of craftsmen that I told first year of the Emperor Ch'ien Lung (instructions were you of,with their 12,000 stations apiece;for every article they issued to the Customs Superintendents to report to the make pays duty.And the silk,which is produced in such Government for approval the names of those articles of import, abundance makes an immense return.The silk,you must know, not enumerated in the tariff,for which the superintendents had pays ten per cent,and many other articles also pay ten per cent. fixed rates on the basis of comparison with similar but And you must know that Messer Marco Polo,who relates all enumerated articles.The Book of the Hoppo,published in the this,'was several times sent by'the Great Khan to inspect the 18th year of Ch'ien.Lung (1753)contained.(a)the import tariff amount of his customs and revenue from this ninth part of promulgated in 1687,(b)a supplementary import tariff for Manzi,and he found it to be,exclusive of the salt revenue which goods not enumerated in (a)but for which rates had been fixed we have mentioned already,210 tonans of gold,equivalent to 14,700,000 saggi of gold;one of the most enormous revenues 1Cordier,H.The Book of Ser Marco Polo,the Venetian,concerning that ever was heard of."Speaking of Zayton,which was the Kingdoms and Marvels of the East:translated and edited with notes probably the modern Ch'tanchow,he remarks-"The Great Khan by Colonel Sir Henry Yule,R.B.;C.B.;K.c.s.I.:Third edition;Revised by Henri Cordier.2 Vols.;London;1903:Vol.2;pp.37;170;215-218;&235

. . 2 CHINA'S STRUGGLE FOR TARIFF. AUTONOMY questioned or interfered with by the governments of the foreign traders concerned. Definite details of the very oldest of these tariffs have long since perished but there are still to be found in the provincial annals full particulars of former tariffs, some of them centuries old, which have been, and which in some places in modified form were, up till recently, in use' at various parts of the country at what were known as the Native CustoJli Houses, establishments which it sh(}Uld be remembered formed in pre~treaty days-and indeed up till 1854~the only Customs organization then functioning in China with jurisdiction over foreign as well as domestic trade ... During the Sung dynasty, for instance, collectors of Customs were to be found at Ningpo and Canton.. Duty was levied at one-tenth of the value of the goods, but if they were of a coarse quality only one-fifteenth was levied. Towards the end· of the thirteenth century Custom Houses were in, operation not only at Canton,.and Ningpo .but also at Shanghai, Hangchow, WenchoW', and Amoy. Messer' Marco Polo has some interesting things to recount of the. Custom Houses then functioning in the domain of ,the Great Khan. Writing of the Custom House on the bridge at Sindafu, the . modern Chengtu, he tells us that the. daily dues collected there were a thousand pieces of fine gold. and that every year duties were levied on 200,000 vessels plying upstream on the Yangtze. , He claims that the re\· nue from salt at that time y.ielded yelJ,r1y eighty tonansof gold, ,an amount Which Cordier estimates to be equal in value to £2,633,333.. "All spicery pays three and a third per cent 'on the value; and all· merchandise pays iikewise three and a third per cent; but sea-borne' goods 'from India and other distant countries pay ten per cent. The rice wine also makes a great return, ahd coals of which there is. a great quantity; and so do the twelve guilds of craftsmen that I told you of, with their 12,000 stations apiece; for every article they make pays duty. And the silk, which is produced' in such abundance makes an immense return. The silk, you must know, pays, ten per cent, and many other articles also pay ten per cent. And yoU: must know that Messer Marco Polo, Who relates aU this, 'Was' several times sent by' the Great Khan to inspect the . amount of his customs and revenue' from this ninth part. of . Manzi, and he found it to be, exclusive of the salt revenue which we have mentioned already, 210 tonans of gold, equivalent' to 14,700,000 saggi of gold; one of the most enormous 'revenues that ever was heard of." Speaking of Zayton, which Was probably the modern Ch'iianchow, he remarks~"'rhe Great. Khan THE FIVE PER CENT AD VALOREM,TREATY TARIFF 3 derives a very large revenue from .the duties paid in this city and· haven;. for you must'· know that on all the merchandise imported, including: precious stones and pearIs; he levies a duty of ten percent, or in other words takes tithe ot' everything."l By the beginning of the·fou:r:teenth.century fine grade goods were paying duty on' a twenty per cent a4 valorem basis, and coarse grade goods on a basis of approximately thit~een per cent of their ·value. Towards the close of the Ming dynasty when civil and political :affairs were much in disorde~, and when there was widespread lawlessness among merchants in their dealings with the Customs, especially as regards' the declaration and the examination of cargoes, an. experiment was tried. of collecting dU:ty on a scale graduated. according to the capacity of the vessel,""':-a taX evidently not unlike the palmeo of Spanish colonial days. In the reign ofK'ang Hai, towards the end of the seventeenth century a uniform tariff in which goods. were classified under the . four headings, clothing, food-stuffs, utens.ils, 'and miscellaneous, was put into force at the four Custom Houses . of Canton, Foochow, Nin8'po, and Shanghai.. In sharp contrast to modern ideas, tariff policy then was shaped toericourage irriportsand"iiiscourage exports; for the average rate on the , former' was four percent, while on the latter ,it wll-s sixteen per cent. A heavy. measurement fee, based on the capacity of the, vessel was also charged; During the reign of the Emperor Yung 'Cheng OJ .IE), the periods in each year during which foreign vessels might enter and clear were specifically laid down, as were also the cargoes permitted to be carried. In this reign too Customs officials instituted a ten per cent levy on the treasure imported by' foreign merchants for the purchase of Chines.e . goods,-another discouragement ·to th~ export trade. In. the ,first-year of the Emperor Ch'ien Lung (~ ~) instructions were 'issued to the Customs' Sup~rintendents to report to the Government for apptoval the names of those articles of import, not enumerated in the tariff, for which the superintendents had fixed rates on the basis <if!!omparison with similar but enumerated articles: The Book of the Hoppo, published in the . 18th year of. Ch'ien', Lung (1753) contained. (a).the import t~riff prom~Igatedin 1687, (b) a supplementary import tariff for goods not enumerated in (a) but for which rates had been fixed '. 1 Cordie~, H, The Book of Ser Marco Polo, the. Venet~an, co,!werning the Kingdoms and Marvels of the East: translate~ and ~~lted Wit!, notes by Colonel Sir Henry Yule, R.E.; C.B.; K.C.S,I.: T.hIrd edItIon; ReVIsed ~y .Henri Cordier. 2 Vols.; London; 1903: Vol. 2; pp. 37; 170; 215-218; & 235

5 4 CHINA'S STRUGGLE FOR TARIFF AUTONOMY THE FIVE PER CENT AD VALOREM TREATY TARIFF on the comparison basis,and (c)the export and re-export duty was true of all ports on the China coast to which foreign trading rates.Four years later when certain foreign vessels had ships had made their way,such as Amoy,Foochow,Ningpo, penetrated to Tinghai (near Ningpo,the Viceroys of Chusan,ete.,but it was especially true of Canton,to which port Fukien and Chekiang proposed to the Government.that the rates by the middle of the eighteenth century foreign trade with of the existing tariff should be doubled in order to deter these China had become restricted,and where that trade was further unbidden traders from further intrusion.In the.same fettered and confined as it could be carried on only through Emperor's reign an attempt was made to divert.into the the so-called co-hong,1 a group of Chinese merchants,never Government treasury the various fees and irregular charges exceeding fourteen,but usually numbering thirteen,licensed levied at every Customs establishment by the staff to gupplement by the Government for the purpose of guaranteeing the their uncertain and inadequate pay,but the would-be reform payment by foreign traders of all dues and duties and of acting proved premature.It was with these tariffs,then,sanctioned as sole intermediaries between these traders and the local by the Imperial Government,but interpreted.and applied by officials.Small wonder then that lack of fixity of tariff charges the local and provincial Customs authorities nominally function- and malpractices on the part of Customs officers was a frequent ing under that Government that the European traders in China subject of complaint from foreign traders.A few quotations in the seventeenth and the eighteenth.centuries first made from contemporary witnesses will make this clear.In the acquaintance.Speaking generally,and judging from what is Petition of British Subjects in China of 24th December,1830, known of these and similar tariffs1 we are safe in saying that presented to the House of Commons on 28th June,1831,the the rates sanctioned by the Imperial Government were in them- petitioners state:?"From the moment a foreign vessel arrives, selves not oppressive,and that had these rates been strictly her business is liable to be delayed by underlings of the Custom and impartially adhered to,the history of China's relations with House on frivolous pretexts,for the sake of extorting foreign Powers in the all-important issues of.tariff and unauthorized charges;the duty on her import cargo is levied Customs administration would most probably have followed a in an arbitrary manner by low,unprincipled men,who openly widely different course.It was the interpretation and applica- demand bribes;it is consequently of uncertain amount and by tion of the tariffs by the local Customs authorities that gave the addition of local exactions,exceeds by many times the rate rise to one of the chief.causes of complaint of the foreign prescribed by the Imperial tariff,which appears to be in general merchants against the conditions under which they were moderate,although so little attended to in practice,that compelled to trade.These Customs authorities knowing that it is scarcely possible to name any fixed charge,except on a the sun of prosperity would.shine for them'for but a brief few articles."Again,in the Petition of British Subjects at time-as every few years there was a change of chief which Canton to the King's Most Excellent Majesty in Council,s drawn brought with it a change of staff-had to make the most of up on 9th December,1834 the signatories complain that-"the the opportunities afforded them by their short term of office; benefits that might be reaped under a well regulated system of commercial intercourse are curtailed or lost in consequence firstly,to enable them to recoup the outlay necessitated in the securing of that office;secondly;to provide sufficient funds of the restrictions to which the trade is at present subjected,and the arbitrary and irregular exactions to which to keep graciously disposed to them the higher authorities whose it is exposed either directly,or not less severely because influence was and would be worth retaining;thirdly,to meet the fixed contributions due to the Imperial exchequer;and, indirectly,through the medium of the very limited number of lastly,to make for themselves provision against the chilly days 1 This system existed,with varying fortunes,only from about 1720 to of adversity which might come upon them in the future.This the signing of the Treaty of Nanking,when it was abolished.Vide B.P.P. Correspondence and Papers relating to China 1840:pp.279-285. 1For modern versions,in Chinese,of some of these old tariffs,which 2B.P.P.A Petition of British Subjects in China praving for the per- were in force at the Native Customs establishments at the treaty ports in manent residence at Peking of'a Representative of His Majesty,to protect 1901,when they were placed under the control of the Inspector General the interests of His countrymen.1833.p.3. vide Part VI of Customs Paper No.73 (V.Office Series)Parts I-VI: 3 B.P.P.Correspondence and Papers relating to China.1840:p.69. Shanghai,1902-1903. Quoted also in The Chinese Repository 1835,Vol.III,p.358. 67年7月熟党

4 CHINA'S sTimGGLE FOR TARIFF AUTONOMY' on the c~mparison basis, and (c) the export and re-export duty rates. Four years later when certain foreign vessels had penetrated t~ Tingh~i (~iflj:) near Ningpo, ,the Viceroys of Fukien and Chekiang proposed to the Government that the rates of the existing tariff should be doubled in order to deter these unbidden traders from further intrusion. 1il the . salIle Emperor's reign an attempt was made to divert, into the Government treasury the various fees and _. irregu~ar cl1arges levied at everyCustomsestablishn'lent by the staff to supplement their uncertain and inadequate pay, but the would-be reform proved premature. It was with these 'tariffs, then;. sanctioned by the Imperial Government, but interpreted and applied by the local and provincial Customs authorities' nominally functioning under that Government that the European traders in China. in the seventeenth and the eighteenth -. centuries first made acquaintance. Speaking generally, and judging from what is known of these and similar tariffsl we are safe in saying that the rates sanctioned by the Irttperial Government were in theme selves not oppressive, and that had these rates been strictly and impartially adhered to, the history of China's relations with foreign Powers in the all"important issues of. tariff and Customs administration would most probably have followed a widely different. course: It wll.s the interpretation and application of the tariffs by the IQcal Customs authorities that gave rise to one of the dlief ·causes of complaint of the foreign merchants against the conditions under which they were compeIled to trade. These _ Customs authorities knowing that the sun -of prosperity would. shine for them' for but a brief time--as every few years there was a change of chief. which brought with it a change of staff....;..had to make the most of the opportunities afforded them by their short term of office; firstly, to enable them to recoup thll outlay I¥lcessitated in the securing of that office; secondly;' to provide sufficient funds to ke;ep graciously disposed to them the higher authorities whose influence was and would be worth retaining; thirdly, to meet the fixed contributions due to' the Imperial exchequer; and, lastly, to make for themselves provision against the chilly days of adversity which might come upon them in the future.' This 1 For modern versions, in Chinese, of some of these old tariffs, which were in force at the Native Customs establishments at the treaty ports in 1901, when _ they were placed under the control of the .InspectorGene~al vide Part VI of Customs Paper No. 73 (V. Office Serles) Parts ':I-VI~ Shanghai, 1902...,..1903. THE FIVE PER CENT AD VALOREM TREATY TARIFF 5 was true of all ports on the China coast to which foreign trading ships had made their way, such as Amoy, Foochow, Ningpo, Chusan, etc., but it was especially true of Canton, to which port by the middle of the eighteenth century foreign trade with China had become restricted, and where that trade was further fettered and confined as it could be carried on only through the so-called co-hong,la group of Chinese merchants, never exceeding fourteen, but usually numbering thirteen, licensed by the Government for the purpose of guaranteeing the payment by foreign traders of all dues and duties and of acting as sole intermediaries between these traders and the local officials. Small wonder then that lack of fixity of tariff charges and malpractices on the part of Customs officers was a frequent subject of . complaint from foreign traders. A few quotations from contemporary witnesses will make this clear. In. the Petition of British Subjects in China of 24th December, 1830, presented to the House of Commons on 28th June, 1831, the petitioners state: 2 "From the moment a foreign vessel arrives, her business is liable to be delayed by underlings of the Custom House on frivolous pretexts, for the sake of extorting unauthorized charges; the duty on her import cargo is levied in an arbitrary manner by low, unprincipled men,' who openly demand bribes; it is consequently of ·uncertain amount and by the addition of local exactions, exceeds by many times the rate prescribed by the Imperial tariff, which appears to be in general moderate, although so little attended to in practice, that . it is scarcely possible to. name any fixed charge, except on. a few articles." Again, in the Petition of British Subjects at Canton to the King's Most Excellent Majesty in Council,3 drawn up' on -9th December, 1834 the signatories complain that-"the benefits that might be reaped under a well regulated system of commercial intercourse are curtailed or lost in consequence of the restrictions to which the trade is at present subjected, and the arbitrary' and irregular exactions to which it is exposed. either directly, or not less severely because indirectly, through the medium of the very limited number of 1 This system existed, with va.l'ying fortunes, only from about 1720 to the signing of the_ Treaty of N"n~ing, whel!- it was abolished. "Vide B.P.P. Co,.,·espondence and Papers relattng to Ch1-na 184Q: pp. 279-285. 2 B.P.P. A Petition of British Subjects in China pra1fi>;1J for the per- manent resid(!nce at PekinlJ of'a Representative of His MaJesty, to p"otect the interests of His countrymen. 1833. p. 3. 3 B.P.P. Corresponden~e and Papers relating to China. 1840: p.69. Quoted also in The Chinese Repository 1835, Vol. III, p. 358. '''\ r

CHINA'S STRUGGLE FOR TARIFF AUTONOMY THE FIVE PER CENT AD VALOREM TREATY TARIFF merchants licensed to deal with foreigners."Even more simply because they were now signing a treaty with Great Britain.In the explicit is the statement of Mr.J.R.Morrison,the Chinese Nanking treaty there is nothing to indicate that the advantages gained were to be exclusively for the British,while Article VIII of the Supplementary Secretary and Interpreter to Captain Charles Elliot,the Chief Treaty signed at Hoomunchai in October 1843-nine months before the Superintendent of the trade of British subjects in China. signing of the American treaty-is not compatible with the idea of monopo- 1y, Dennett,however,points out (Tyler Dennett;Americans in Eastern Writing in 1834 he declares:"The impossibility of obtaining Asia.New York;1922;pp.108-109.vide also John W.Foster,American from the Government any fixed tariff of duties has been for Diplomacy in the Orient,Boston New York;1903;pp.75-96)that this many years one of the most prominent evils in the commercial "open door"declaration of the Chinese authorities was due to representa- tions made by Commodore Lawrence Kearny of the U.S.A.East India system of Canton,-it being the policy of all parties,govern- squadron. This contention,if it is meant to imply that the British were ments,hong merchants,and linguists to keep foreigners in a seeking monopolistic privileges,is negatived by Elliot's declaration in 1840 state of perfect ignorance of the mode and rate of duties levied to Keshen when he was negotiating for the opening of Canton,Amoy and Chusan:-"It should be explained that the privileges of trade at the re- on foreign trade."In most instances "the illegal and irregular spective ports,above spoken of,are not demanded exclusively for the ships charges more than quadruple the real imperial duties,and on and merchants of the English nation. But English merchants and ships one very important article (cotton)are apparently increased shall be allowed to trade,upon an equal footing,at any port or ports of the Empire,which the Government of China may now or hereafter open tenfold."1 That the Chinese higher authorities were not blind to.the ships and merchants of any foreign nation." (F.O.17/47.Elliot to to the existence of these evils is proved by an Imperial Edict Keshen,12th December 1840,enclo.in desp.No.1 Elliot to Palmerston,5th January 1841.)It is also not borne out by issued in 1834,after Lord Napier's unsuccessful attempt to get official instructions and pronouncements made by British authorities in the years immediately into direct official communication with the Government,2 but preceding the Treaty of Nanking. this clear. .The following quotations will make it may well be that the warning given in that decree to the "Her Majesty's Government do not desire to obtain for British officials and the members of the co-hong against debt to subjects any exclusive privileges of trade,which should not be equally extended to the subjects of any other Power." (Lord Palmerston to Rear- foreigners,and against extortionate private taxes was prompted Admiral Elliot and Captain Elliot;20th February 1840.H.B.Morse; less by the desire that it should be taken literally,than by International Relations of the Chinese Empire.3 vols. L0ndon;1910- anxiety to avoid a rupture,which would mean an unwelcome 1918;vol.1;p.630.)"The Plenipotentiary seizes the earliest occasion to declare that Her Majesty's Government has sought for no privilege in China diminution of income,and by the official necessity of demonstrat- exclusively for the advantage of British ships and merchants,and he is ing to all the world that the highest in authority was not only performing his duty in offering the protection of the British flag to the unmindful of his moral obligations as ruler of the people. subjects,eitizens,and ships of foreign Powers that may resort to Her Majesty's possessions."(Pruclamation by Captain Charles Elliot,20th January 1841. $2.The Treaty of Nanking,which concluded Ch.Rep.,Vol.X;1841;p.63.)"A secure and well- regulated trade is all we desire,and you will eonstantly bear in mind that Efect of Treaty the war of 1839-1842 between Great Britain we seek for no exclusive advantages,and demand nothing that we shall not of Nanking. Negotiations for and China,was the first attempt to set com- willingly see enjoyed by the subjects of all other states.' (F,0.:17/51: Aberdeen to Pottinger,desp.No.30,4th November 1841.) drawing up of a mercial relations between China and foreign “Her Majesty desires no acquisition of territory,nor any advantages for her own subjects tariff and fixing tradersa on a more workable basis than that of which should not equally be shared by other nations;and to the attainment rates of these objects,and these alone,the efforts of Her Majesty's forces are to be Pottinger's monopoly,restriction,and irregular levies.It directed." difficuities. (Lord Stanley to the President of the Board of Control;31st opened to British subjects for residence and December,1841. B.P.P.Correspondence relative to Military Operations in China,1843;p.23.)When negotiations on the Nanking treaty and 1J.R.Morrison:A Chinese Commercial Guide comsisting of a collection of details respecting foreign trade in China. Canton:1834.Quoted in tariff were under way the Chinese Plenipotentiaries suggested that the privileges to be granted should be confined to the British,to which Pottinger Vol.III of The Chinese Repository;Canton 1835,p.424. replied:-"The Government of England has asked for no 1840.D.77. privileges or 2B.P.P. Correspondence and Papers relating to China. advantages with regard to trade and future intercourse with China that 3 In July 1843,many months before the first treaties with the United she will not be glad to see granted to other nations."(F.O.:17/57,Pot- States and with France were negotiated,the Chinese authorities recognized tinger to Chinese Plenipotentiaries,3rd September 1842,enclo.No.31 in by official proclamation that the privileges of the British treaty would be desp.No.38 Pottinger to Aberdeen,3rd September 1842.)On the question extended to all traders,irrespective of nationality.Ch.Rep,Vol.XII; to whom should be ascribed the credit for the first enunciation of the"open 1843;p.443.There is no satisfactory evidence that the British authorities, door"policy in China,the Chinese claim that the "chief credit for putting when negotiating the Nanking treaty,tried,or hoped,to secure a monopoly at the base of all Chinese foreign policy the grant of most favoured nation of trading privileges in China for British subjects.For centuries the treatment to all foreign nations"must be assigned to the two Imperial Chinese had treated all foreigners alike in matters of trade and it is un- Commissioners Keying and Elipoo,vide The Chinese Social and Political reasonable to suppose that they had altered their attitude to other nations

6 CHINA'S STRUGGLE FOR TARIFF AUTONOMY merchants licensed to deal with foreigners." Even more explicit is the statement of Mr. J. R. Morrison, the Chinese Secretary and Interpreter to Captain Charles Elliot, the Chief Superintendent of the trade of British subjects in China. Writing in 1834 he declares: "The impossibility of obtaining from the Government any fixed tariff of duties has been for many years one of the most prominent evils in the commercial system of CantoJ.l,-it being the policy of all parties, govern- .ments,hong merchants, and linguists to. keep foreigners "in a state of perfectignfJrance of the mode and rate of duties levied on foreign trade." In most instances "the illegal and irregular charges more than quadruple the real imperial duties, and on one very important article (cotton) are apparently increased tenfold." 1 Tp.at the Chinese higher authorities were not blind to . the existence of these evils is proved by an Imperial Edict issued in 1834, after Lord Napier's unsuccessful attempt to get . into direct official communication with the Government,2 but it may well be that the warning given in that decree to the officials and the members of the. co-hong against debt to foreigners, and against extortionate private taxes was prompted less by the desire that it should be taken literally, than by anxiety to avoid a rupture, which would mean an unwelcome diminution of income,.and by the official necessity of demonstrating to all the world that the highest in authority was not unmindful of his moral obligations as ruler of the people. § 2. The Treaty of Nanking, which concluded Effect of T.reaty the war of 1839-1842 between Great Britain of Nankmg. • h fi t tt t t Negotiations for and Chma, was t e rs a emp to se com- . ~ra.ffing·d~ o.f a mercial relations between China and foreign an of a~ates~mg traders3 on a more workable· basis than that of P!,iting':lr's monopoly, restriction, and irregular levies. It dIfficulties. opene d B ·t· h b' t f 'd d to n 1S su J ec s or reSl ence an 1 J. R. Morrison: A Chinese Commercial Guide consisting of a collection of de taUs respecting foreign trade in China. Canton: 1834. Quoted in Vol. III of The Chinese Repository; Canton 1835, p. 424. 2 B.P.P. Correspondence and Papers relating to China. 1840. p. 77. 3 In July 1843, many months before the first treaties with the United States and with France were negotiated, the Chinese authorities recognized by official proclamation that the privileges of the British treaty would be extended to all traders, irrespective of nationality. Ch. Rep, Vol. ~n; 1843; p. 443. There is no satisfactory evidence that the British authorities, when negotiating the Nanking treaty, tried, or hoped, to secure a. monopoly . of trading pl"ivileges in China for British subjects. For centuries the Chinese had treated all foreigners alike in lnatters ·of trade and it is unreasonable to suppose that they 'had altered their attitude to other nations THE FIVE PER CENT AD VALOREM TREATY TARIFF 7 simply because they were now signin t t . Nanking treaty there is nothing to in~i:at:~~~ ~'th Great BritaiJ:~. In the to be exclusively for the British while A t· 1 ~tI;d~antages gamed were ~re~ty signed at Hoomunchai in Octobe: '~:43_ni 0 the Supplementary sIgmng of the American treaty-is not compatible .~~ t~O~~hs before the Iy .. Dennett, however, points. out (Tyler De'mett~IA e. I ea ?fn~onopo A~,a. New. York; 1922; pp. 108-109. vide aiso J h mertcans m Eas~ern !?,plomacy ,n the Orient, Boston & New York' 10 n. W. Foster, Amencan open door" declaration of the Chinese a th ?t. 903, pp. 75-96) that this tions made by Commodore Lawrence K~al'~rI leS was due to representasqua.dron. This contention, if it is meant to y. ~f the U.~.A. ~a.st India seekmg monopolistic privileges, is negatived b;nlIirot~haJ :fe B:·ItIS.h were to Keshen when he was negotiatin f th . s. ee aratlOn m 1840 Chusan :-."It should be explained gth~~ the oP,!n.'tg of Canton, Amoy and spective ports, above spoken of are not d e prJvI eges of trade at the reand. merchants of the E~glish' nation ;~a~ edl"e~cluSivelY for the ships shall be allowed to trade upon an ,q·ual ~ t. ng IS ~ merchants and ships the Empire, which tha Governme~t eof eh.oo mg', at any port or ports of to the ships and lnerchant" of any foreign ~~~ior;:~1 now or her,;after. open Keshen, 12th December 1840, enclo. in desp N 1 El[.Ft· 17/4 i. .. Ell,ot to January 1841.) It is also not horne o~t °b·· . '~ to. Palmer.ston, 5th pronouncements made by British author.t ... y offiCIal mstructlOns and preceding the Treaty of Nanking Th ~ 'r~':, the yea:s immediately this. clear. "Her Majesty's Go;ern;"ent ~o ~o~~~~fre quotat!O:,s will ~~ke subJects any exclusive privileges of trade h'ph hto lobtam for BrItish extended to the subjects of any other Pawn; "w (1, ~. ~u ld not be equally Admiral. Elliot and Captain Elliot; 20th' Februa~r a merston to Rearlnternatwnctl Relations of the Chinese Em· ~ 18~0. H. B. Morse; 1918; vol. 1; p. 630.) "The Pleni ote t' pI:e. vo s",.London; 1910- declare that Her Majesty's Govern~enth~ary seI~tesf the earl~est occasion to exclusively for the advantage of B T h s ~~Ug or no pnYllege in China only performing his duty in offering ~~~s r~t~~~o~nd merch~n.ts, and he is subjects, citizens, and ships of foreignP Powe t~f :he BrItIsh flag to the Majesty's possessions." (Proclamation by C~~tai: ~r::a~ res~fl~ to Her January 1841. Ch. Rep., Vol. X' 1841' "u ar es . lOt, 20th regulated trade is all we desire, and you ~iK c:;~~antIA bsecu~e aJ;d well- we seek for no exclusive advantages and de .y ear m mmd that willingly see enjoyed by the subje'Cts of a!r~~:rn:~~~,g,!hat we shall not, . Aberdeen to Pottinger desp No 30 4th N b es. (P.O.: 17/51: desires no acquisition ~f terr'itor; n;1' an a~:em e1" 18~L) "Her Majesty which. should not equally be sha~e'd by othYe at,:,tages for her own subjects f h . l' na IOns' and to th tt' o. t ese obJects, and these alone, the efforts of Her M . t' f e a amment d!rected." (Lord Stanley to the Prp<ident f ·th ;Jes y s orces are to be December, 1841. B.P.P. C01.respond;nce "e~at" e . oard .of Control; 31st in China, 1843; P, 23.) When negotiations o~et~O ~1,Z,~c:ry Operation .. tariff were under way the Chinese Plenipote t. .e an mg treaty and priv!le~es ~o be granted should be confined to th~ ~~~~f:h s~;~:~;e~ ~ha! t.he replIed.- Tl).e Government of England has asked f' c. . ottInger advan~ages with regard to trade and future intercou:s: :tfrIv,!eges or s~e WIll not beglad to see granted to other nations" F ChIna that hnger to Chinese Plenipotentiaries, 3rd September i842( .O·ll~57, PO.tdesp. No. 38 Pottinger to Aberdeen, 3rd September 1842-;' e3c o. o. 31. In to w~om ~ho~ld be .ascribed th.e credit for the first enun~iatio~ ~~et~U~,~tlOn door polIcy III Chma, the Chmese claim that the "chief cred't f e l,len at the base of all Chinese foreign policy the rant n 1 ~r putt:ng treatment to all foreign nations" must be ~ . °d! mt,ost favoured natIon C ... "ssigne 0 the two Imp " I ·ommlsswners Keymg and Elipoo vide The Ch· S. ena , mese omal and Political

8 CHINA'S STRUGGLE FOR TARIFF AUTONOMY THE FIVE PER CENT AD VALOREM TREATY TARIFF 9 trade the five ports of Canton,Amoy,Foochow,Ningpo and Shanghai (Article II).It abolished the co-hong,leaving to fulfil the duties of an impartial umpire between the two merchants to trade with whomsoever they pleased (Article V), countries",and that he did not wish "to see the duties so high arranged for the appointment of superintendents or Consular as to encourage or foster smuggling,nor yet so low as not to officers to reside at the opened ports "to be the medium.of form a fair and legitimate source of Imperial revenue,after communication between the Chinese authorities and the said paying the expenses of establishments,etc."The Imperial merchants,.and to see that the just duties and other dues of Commissioners agreed that the tariffs in force at the five ports the Chinese Government,as hereafter provided for,are duly were different;2 but were of opinion that the tariff of regular discharged by Her Britannic Majesty's subjects"(Article II); duties,as originally authorized by the Emperor for use at Canton,should be re-examined by the Board of Revenue specified the terms which the officials of each country were to at Peking and be taken as the standard on the lines of which use when corresponding with each other (Article XI);and, the new tariff should be constructed.They also pointed out above all,stipulated for the promulgation at all the ports opened that any irregular levies and exactions would not be counten- by the treaty of 'a fair and regular tariff of export.and import anced by the Board,but that as the revenue aceruing from the Customs and other dues"(Article X).This tariff,which was regular duties was for remittance to the Imperial treasury, proclaimed at Hongkong on 22nd July,1843,2 was in two separate provision would have to be made for the funds schedules,one for exports and the other for imports,the former necessary to maintain the Customs establishments.To this the containing sixty-one items and the latter forty-eight.The Plenipotentiary replied that "whatever the amount of duties preparation of these schedules meant the fixing of the rates and charges,whether import,export,or transit may be,it to be levied,and to this end Sir Henry Pottinger,the British should be specifically defined,and not in the smallest degree Plenipotentiary,not only carried out negotiations with the two left to the arbitrary pleasure or option of the local officers." Chinese Imperial Commissioners appointed to settle the terms He pointed out that this had been the great evil at Canton,out of the treaty,but also requested the assistance of the British of which so much discussion and discontent had sprung,and merchants trading in China.To the two Imperial Commissioners urged that "the necessary salaries to clerks,writers,and other the British Penipotentiary suggested that "the authorized functionaries,high or low,be included into the scale of duties, tariff and duties of the five ports should be called for and so that merchants shall know precisely what they are to pay compared and an average struck for the whole."He assured on their merchandise,whether on importation or exportation." the Commissioners that "on the questions of import and export In order then to safeguard all the various interests up till then duties,as well as transit dues,his sole and anxious object [was] dependent on the Canton Customs,the Imperial Commissioners ordered the Hoppo,or Superintendent of Customs at Canton Seienee Review,Vol.XV.No.3,pp.422-444,and Vol.XVI,No.1, pp.75-109.For English text of the "open door"proclamation issued by the "to direct the hong merchants engaged in foreign trade to make Chinese authorities vide Appendix A. a complete return of all charges and fees"and requested the 1 This article was resented by British merchants as no corresponding Plenipotentiary "to direct some officers well experienced in,and article was inserted in the American and the French treaties.It was unilaterally abrogated by the British Government in May 1851,on the acquainted with commercial matters to learn what amount of ground that it was no longer the duty of Her Majesty's Consuls to prevent charges is actually paid on each article of their imported and the Emperor of China from being defrauded of his just dues,as the exported goods by the British merchants",+so that the necessary Emperor's own servants did not deem it necessary to do this for him.The data from both sides might be submitted to the Board of sixth of the Custom House regulations issued by the Shanghai Taotal in August,1851 provides that in future the receipts issued by the Customs banker for dues and duties are to be handed in directly at the Custom House 1Sir Henry Pottinger to Imperial Commissioners,5th September,1842; and not through the Consal N.C.H.No.56;23rd August,1851.Vide Ch.Rep,Vol.XII;1843;p.37. postea Chap.II.s 2.The capture of Shanghai in September 1855 by the 2F.O.228/18 Pottinger to Aberdeen,Enclo,No.21 in desp.No.38; Triad Society led once more to Consular intervention,as did also the im- 3rd September,1842. position of certain of the so-called Washington Surtaxes in 1928. 3 Sir Henry Pottinger to Imperial Commissioners,17th September,1842; 2Ch.Rep.Vol XII;1843;p.391.B.P.P.Orders,Ordinances,Rules Ch.Rep.Vol.XII;1843;p.39. and Regulations concerning 'he Trade in Ghina.1847;pp.5-6. 4Imperial Commissioners to Sir Henry Pottinger,23rd January,1843; Ch.Rep.Vol.XII;1843;p.96

8 CHINA'S STRUGGLE FOR TARIFF AUTONOMY tr,ade the five ports uf Canton, Amoy, Foochow, Ningpo and Shanghai (Article II). It abolished the co-hong, leaving merchants to trade with whomsoever they pleased (Article V), arranged for the appointment of superintendents or Consular officers to reside at the opened ports "to be the medium of communication between the Chinese authorities and the said merchants, ,and to see that the just duties and other dues of the Chinese Government, as hereafter provided for, are duly discharged by Her Britannic Majesty's subjects" (Article II) ;1 specified the terms which the officials of each country were to use when corresponding with each other (Article XI); and, above all, stipulated for the promulgation at all the ports opened by the treaty of ' a fair and regular tariff of export.and import Customs and other dues" (Article X). This tariff, which was proclaimed at Hongkong on 22nd July, 1843,2 was in two schedules, one for exports and the other for imports, the former containing sixty-one items and the latter forty-eight. The preparation of these schedules meant the fixing of the rates to be levied, and to this end Sir Henry Pottinger, the British Plenipotentiary, not only carried out negotiations with the two Chinese Imperial Commissioners appointed to settle the terms of the treaty, but also requested the assistance of the British merchants trading in China. To the two Imperial Commissioners the British Penipotentiary suggested that "the authorized tariff and duties of the five ports shoUld be called for and compared and an average struck for the whole." He assured the Commissioners that "on the questions of import and export duties, as weI!. as transit dues, his sole and anxious object [was] Science Revie1.v, Vol. XV. No.3, pp. 422-444, and Vol. XVI, No.1, pp,75-109. For English text of the "open door" proclamation issued by the Chinese authoritie.i$ vide AppendixA. 1 This article was resented by British merchants as no corresponding article was inserted in the American. and the French treaties. It was unilaterally abrogated by the British Government in May 1851, on the ground that it was no longer the duty of Her Majesty's Consuls to prevent the Empsror of China from being defrauded of his just dues, as the Emperor's own servants did not deem it necessary to do this for him. The sixth of the Custom Heuse regqiatiQIIs issued by the Shanghai Taotai in Augt1st 1851 provides that in future the receipts issued by the Customs banker fOT dues and duties are to be handed in directly at the Custom ·House and not through the ConSUl. N.G.n. No. 56; 23rd August, 1851. Vide postea Chap. II, § 2, The capture of Shanghai in September 1853 by the Tri ad Society led once more to Conoular intervention, as did also the imposition of certain of 'the so-called Washington"Surtaxes in .1928. 2 Ck, Rep. Vol. XII; 1843; p. 391. B.P.P.O,'ders, Q,'dinances, Rules and Regulations (;oncerning 'he Trade :in Ghinli. Ui47; pp. 5-6. THE FIVE PER CENT AD VALOREM TREATY TARIFF 9 to fulfil the duties of an impartial umpi~e between the two countries", and that he did not wish "to see the duties so high as to encourage or foster smuggling,nor yet so low as not to form a fair and legitimate source of Imperial revenue, after paying the expenses of establishments, etc."l The Imperial Commissioners agreed that the tariffs in force at the five ports were different;2 but .were of opinion that the tariff of regular duties, as originally authorized by the Emperor for use at Canton, should be re-examined by the Board of Revenue at Peking and be taken as the standard on the lines of which the new tariff should be constructed. They also pointed out that any irregular levies and exactions would not be cOi.)l1tenanced by the Board, but that as the revenue accruing from the regular duties was for remittance to the Imperial treasury, separafe provision would have to be made for the funds necessary to maintain the Customs establishments. To this the Plenipotentiary replied that "whatever the amount of duties and charges, whether import, export, or transit may be, it should be specifically defined, and not in the smallest degree left to the arbitrary pleasure or option of the local officers." He pointed out that this had been the great evil at Canton, out of which so much discussion and discontent had. sprung, and' urged that "the necessary salaries to clerks, writers, and other functionaries, high or low, be included into the scale of duties, so that merchants shall know precisely what they are to pay on their merchandise, whether on importation or exportation."3 In order then to safeguard all the various . interests up till then dependent on the Canton Customs, the Imperial Commissioners ordered the Hoppo, or Superintendent of Customs at Canton "to direct the hong merchants engaged in foreign trade to make a complete return of all charges and fees" and requested the Plenipotentiary "to direct some officers well experienced in, and acquainted with commercial matters to learn what amount of charges is actually paid on each article of their imported and exported goods by the British.rnerchants",4 so that the necessary data from both sides might be submitted to the Board of J Sir Henry Pottinger to Imperial Commissioners, 5th September, 1842, Ch. Rep. Vol. XII; 1843; p. 37. 2 P.O. 228/18 Pottinger to Aberdeel), Enclo, No, 21 in desp.No. 38.;· 3rd September, 1842. . 3 Sir Henry Pottinger to Imperial Commissioners, 17th September, 1842; Ch. Rep. Vol. XII; 1843;p, 39. 4 Imperial Commissioners to Sir Henry Pottinger, 23rd January, 1843; Ch. Rep. VoL XII; 1843, p. 96

THE FIVE PER CENT AD VALOREM TREATY TARIFF 11 10 CHINA'S STRUGGLE FOR TARIFF AUTONOMY of ascertaining,they were of opinion that nothing could be Revenue for the drawing up of an equitable tariff.In the gained by preparing the suggested report,requested the meantime Pottinger issued on 14th November 1842 a proclama- Plenipotentiary to procure for them from the Canton authorities tion forbidding British merchant vessels to go to any of the a copy of the Imperial tariff,and desired to be informed what ports,Canton excepted,about to be opened by.treaty.until arrangements were to be made for the carrying on of the trade the tariff and scale of duties should be fixed.1 On 28th at Canton after the co-hong had been formally abolished. December the Plenipotentiary went in person to Macao intend- Thereupon Sir Henry Pottinger administered a tart and well- ing to have there a conference with the British merchants on deserved rebuke,and the merchants thinking better of their this tariff issue;but on second thoughts decided to get their uncomplying attitude,carried out a partial investigation of the views in writing.In doing this,he requested them to "bear in rates levied on some of the principal articles of trade,pointed mind that the benefits of a commercial treaty beyond all others, out especially that,although the regular Imperial export duty must be so far as possible reciprocal if we hope and wish that on tea was less than two taels per picul yet the total charges they shall be permanent,and that you will also remember that actually collected amounted to six taels per picul,and put the nearer the points now to be fixed can be made to approach forward the suggestion that "if the Chinese authorities would to,and assimilate with,what is at present in force in China, prefer stating the amount which at the present estimate of the and the more simple the whole system,the better hope may trade they consider should be collected as Imperial duty",the be indulged in that it will work well".?The British merchants merchants"might without difficulty prepare a tariff dividing each on being thus appealed to were at first not sanguine about being duty on the several articles of trade."As an additional reason able to supply the desired information,and were inclined to for their inability to provide further details they pointed out wait for the production of the Imperial tariff and other "that the invariable custom in Canton has been for the foreign documents by the Chinese authorities.However,at a meeting merchants to purchase exports at prices including all duties and held on the last day of the year 1842 they appointed a committee charges,and to sell imports at rates excluding such items." of five "to draw up such recommendations in regard to the alteration of the tariff,and other commereial matters as might $3.But the business of preparing "a fair and appear to be beneficial to British interests,"and to act as the Preparation of regular tariff of export and import Customs and channel of communication with the Plenipotentiary.s The the tariff.Rates latter urged them to submit a report,based on their 'long adopted based other dues"called for something more reliable on old Imperial and more thoroughgoing than scrappy informa- experience of the trade of China,showing what alterations in tariff,not on fixed five per tion and naive suggestions.That the merchants the system then prevailing they would wish to see effected and sent ad whose interests were those most at stake should what tariff duties and other charges they.would recommend basis.Analysis have proved unable,after several generations of for the future.The Plenipotentiary also pointed out that in of tariff rates. trading,to supply such information is an case the recommendations of the merchants'report and the indication that so long as profits were good there was no findings of the Peking Board of Revenue were in substantial compelling necessity for them to acquire by hook or by crook accord,the tariff could be settled without delay or trouble,but full and clear details of the exorbitant Customs levies of which that if there were important discrepancies he would be in a they complained.Pottinger had no doubts on this point. position to urge a reconsideration of the Chinese proposals.4 Writing to Lord Aberdeen on the unhelpful attitude of the To this the merchants replied that as the new tariff was to be British merchants he states;"I now think there are some based on the regular Imperial duties,which they had no means whose conduct proceeds more from downright ignorance of the 1 F.O.17/59 F.O.228/20;Pottinger to Aberdeen;desp.No.70;10th questions under discussion,and a consequent dread of exposing December,1842. 2F.O.17/59 F.O.228/20;Pottinger to Aberdeen;desp.No.76;81st 1Ch.Rep.Vol.XII;1843;p.42. December,1842. 2Ibid.Vol XII;1843;pp.98-99.Merchants'Committee to Sir Henry a Ch.Rep.Vol.XII;1843;p.41. Pottinger,8th February,1843:F.O.17/66;enclo.No.2 in desp.No.12. 4F.O.17/66 F.O.228/23:Pottinger to Aberdeen;enelo.No.6 in desp. Pottinger to Aberdeen,21st February,1843. No.3,12th January,1848.Ch.Rep.Vol.XII;1843;p.42

10 CHINA'S STRUGGLE FOR TARIFF AUTONOMY Revenue for the drawing up of an equitable tariff. In the meantime Pottinger issued on .14th November 184'2 a proclamation forbidding British merchant vessels to go to any of the ports, Canton excepted, about to be opened by· treaty until the tariff· and scale of duties should be fixed. l On 28th December the Plenipotentiary went in person to Macao intending to have there a conference with the British merchants on this tariff issue; but on second thoughts decided to get their views in writing. In doing this, he requested them to "bear in mind that the benefits of a commercial treaty beyond all others, must be so far as possible reciprocal if we hope and wish that . they shall be permanent, and that you will also remember that the nearer the points now to be fixed can be made to approach to, and as.similate with, what' is at present in force in China, and the more simple the whole system, the better hope may be indulged in that it will work well".2 The British merchants on being thus appealed to were at first not sanguine about being able to supply the desired information, and were inclined to wait for the production of the Imperial tariff and other documents by the Chinese authorities. However, at a meeting held on the last day of the year 1842 they appointed a committee of five "to draw up such recommendations in regard to the alteration of the tariff, and other commercial matters as might appear to be beneficial to British· interests,"· and to act as the channel of communication with the Plenipotentiary.3 The latter urged them to submit a report, based on their long experience of the trade of China, showing what alterations in the system then prevailing they would wish to see effected and what tariff duties and other charges they, would recommend for the future. The Plenipotentiary also pointed out that in case the recommendations of the merchants' report and the findings of the Peking Board of Revenue were ·in substantial accord, the tariff could be settled without delay or trouble, but that if there were important discrepancies he would be in 8,' position to urge a reconsideration of the Chinese proposals.4 To this the merchants replied that as the new tariff was to be based on the regular Imperial duties, which they had no means 1 F.O. 17/59 F.O. 228/20; Pottinger ,tc> Aberdeen; desp. No. 70; lOth December, 1842. 2 F.O. 17/59.F.O. 228/2'0; Pottinger to Aberdeen; desp. No. 76; 31st December, 1842. 3 Ch. Rep. Vol. XII; 1843; p. 41- 4F.O.17/66 F.O. 228/23: Pottinger to Aberdeen;enclo. No.6 in desp. No.3, 12th January, 1843. Ch. Rep. Vol. XII; 1843; p, 42. THE FIVE PER CENT AD VALOREM TREATY TARIFF 11 of ascertaining, they were of opinion that nothing could be gained by preparing the suggested report, requested. t.he Plenipotentiary to procure for them from the. Canto.n authontIes a copy of the Imperial tariff, and desired to be informed what arrangements were to be made for the carrying on of the trade at Canton after the co-hong had been formally abolished.l Thereupon Sir Henry Pottinger administered a tart and wel!- deserved rebuke, and the merchants thinking better of theIr unco.mplying attitude, carried out a partial investigation o~ the rates levied o.n so.me of the principal articles of trade, pomted out especially that, altho.ugh the regular Imperial export duty on tea was less than two taels per picul yet the total charges actually collected amounted to. six taels per picul, and put forward the suggestion that "if the Chinese authorities would prefer stating the amount which at the present estimate of the trade they consider should be collected as Imperial duty", the merchants "might without difficulty prepare a tariff dividing each duty on the several articles of trade."2 As an additional reason for their inability to provide further details they pointed out "that the invariable custom in Canton has been for the foreign merchants to purchase exports at prices including all duties and charges, and to sell imports at rates excluding such items." § 3. But the business of preparing "a fair and Preparation of regular tariff of export and import Customs and the tariff. Rates other dues" called for somethinO' more reliable adopted based . '''. on old 11llperial and more thoroughgomg than scrappy mformatariff, not on tion and naive suggestions. That the merchants fixed five per d "ent ad valorem whose interests were those most at stake sho~l basis .• Analysis have proved unable, after several generatio.ns of of tarIff rates. . t.. trading, to. supply such mforma IOn IS an indication that so. long as profits were good there was no compelling necessity for them to acquire by hook or by crook full and clear details of the exorbitant Customs levies of which they complained. Pottinger had no doubts on this point. Writing to Lord Aberdeen on the unhelpful attitude of the British merchants he states ;-"1 new think there are some who.se co.nduct proceeds more from downright ignorance of the questions under discussion, and a consequent dread of expo.sing 1 Ch. Rep. Vol. XII; 1843; p. 42., 2 Ibid. Vol. XU i 1843; pp. 98-99. Merchants' Committee to Sir Henry Pottinger, 8th February, 1843: F.O. 17/66; enclo. No.2 in Jesp. No. 12. Pottinger to Aberdeen, 21st February, 1843

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