Art. 14. The organization for the legislative organ of the hsien
district shall be fixed by law.
TARIFF REVISION IN CHINA
The following is a translation of a memorandum prepared by the
Ministry of Agriculture and Commerce regarding abolition of likin
and an increase of the Customs duties:--
THE MEMORANDUM
"Disproportionate taxation on commodities at inland towns and
cities tends to cripple the productive power of a country. Acting
upon this principle, France in the 17th, England, America, Germany
and Austria in the 18th Century abolished such kind of taxation,
the Customs tariff remaining, which is a levy on imports at the
first port of entry. Its purpose is to increase the cost of
production of imported goods and to serve as a protection of
native products (sic). Raw materials from abroad are, however,
exempt from Customs duty in order to provide cheap material for
home manufactures. An altogether different state of affairs,
however, exists in this country. Likin stations are found
throughout the country, while raw materials are taxed. Take the
Hangchow silk for instance. When transported to the Capital for
sale, it has to pay a tax on raw material of 18 per cent. Foreign
imported goods on the other hand, are only taxed at the rate of
five per cent, ad valorem Customs duty at the first port of entry
with another 2.5 per cent, transit duty at one of the other ports
through which the goods pass.
Pages:
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592