893.512/449
The Consul General at Canton (Jenkins) to the Chargé in China (Mayer)67
Canton, October 16,
1926.
No. 552
Sir: I have the honor to refer to this
Consulate General’s despatch No. 545 of October 8, 1926, concerning the
imposition of certain so-called production and consumption taxes, and to
enclose a translation of an additional despatch on the same subject
dated October 11, 1926.
This despatch refers to the previous communication of October 6, but goes
somewhat further in that it purports to quote a communication from the
Ministry of Finance in which it is requested
[Page 881]
that the consuls of the various Powers be notified
in order that foreign merchants should be directed to comply with the
new regulations. This seems to settle any doubt that might have been
entertained as to whether or not these taxes would be applicable to
foreigners.
The regulations referred to in the second despatch are identical with
those already forwarded to the Legation with the exception that they
contain an additional article providing for amendments in future if
necessary.
I have [etc.]
[Enclosure]
The Chinese Acting Minister of Foreign Affairs
at Canton (Chen) to the American
Consul General (Jenkins)
[Canton,] October 11,
1926.
Sir: I have the honor to inform you that I
have received a communication from the Ministry of Finance reading
as follows:
“An instruction has been received from the Nationalist
Government to the effect that inasmuch as regulations
governing the levy of internal taxes on the production and
consumption of goods have been prescribed and publicly
announced as on record, the Minister of Finance, to whom a
copy of such regulations is sent, is hereby directed to have
them carried out accordingly.
Acting upon the above instruction, in addition to instructing
the Customs Administration to immediately establish offices
to collect such taxes, and to notify the business community
to obey, I have the honor to transmit a copy of these
regulations with the request that the Consuls of the various
Powers be promptly notified in order that foreign merchants
be directed to comply therewith.”
It appears that a communication relative to the levy of these new
taxes has already been forwarded to you as on record. Since the
receipt of the above, in addition to writing separately to the
Consuls of the other Powers, I have the honor to send this for your
information and to request that you will be good enough to direct
all American merchants to comply therewith.
I have [etc.]
