American Consular Jurisdiction in the Orient

Cover American Consular Jurisdiction in the Orient
American Consular Jurisdiction in the Orient
Frank E Frank Erastus Hinckley
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1897, p. 88, 90.
'Article IV, Treaty of October 8, 1903; For. Rel. 1903, p. 91-4.
ABOLITION OF THE LIKIN 139 various provinces, it became so irregular and excessive as to be almost prohibitory of trade. For instance, in 1885, im- ported kerosene oil, paying a duty of five cents a case, was taxed forty-two and a half cents likin dues in the city of Canton alone, and when taken into the interior, was taxed likin at every successive barrier. Upon the normal annual importation of 500, 000 cases the
... likin collector at Canton alone received approximately $212, 000, though he remitted to the central government only $31, 000 in payment for the privilege of farming the tax. The provincial authorities were very averse to any reduction or improved regulation of likin. The central government had granted for foreign goods, whether imports or exports, exemption from inland taxation upon the payment of a transit duty not to exceed fifty per cent, of the export or import duty, and goods upon which the transit duty had been paid were to be protected by what was known as a transit pass.

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