No. 170.
Mr. Denby
to Mr. Bayard.
Peking, May 16, 1887. (Received June 27.)
Sir: I have the honor to bring to your attention a new phase of lekin taxation.
Kerosene oil is shipped from Hong-Kong in native junks. I have been furnished with a copy of a lekin receipt issued in Hong-Kong for duty paid on kerosene shipped to Canton. This receipt reads as follows:
Received from Mak-Kee the sum of {Chay on, four dollars.}*
3rd moon, 15th day, Kuang Hsii, 13th year.
Farmer’s Chop.
[Chay
on.]
Formerly the lekin duty on kerosene was 40 cents per case. The privilege of collecting this duty was farmed out. The farmer had his own stamps and seals. Lately a further lekin tax of 80 cents per case was levied. This receipt bears the stamp of the kerosene farmer and also the stamp acknowledging receipt of the 80 cents lekin duty. Thus both taxes are collected at Hong-Koog.
Thus it appears that Hong-Kong has become a lekin station for the Chinese Government. Hong-Kong has hitherto been a free port.
The result of this system on the property of Hong-Kong is likely to be detrimental, as it tends to divert trade there from.
The system of collecting the opium tax at Hong-Kong is by this procedure extended to kerosene oil. In the progress of this new departure it may happen that other taxes will be likewise collected in Hong-Kong. As Hong-Kong is not in my jurisdiction I confine myself to giving you information of these facts.
I have, etc.,
- Farmer’s seal given to him by Government.↩