VI. Import and Export Duties.
Goods, whether imported into, or exported from, any one of the above-mentioned five ports, are henceforward to be taxed according to the tariff as now fixed and agreed upon, and no further sums are to be levied beyond those which are specified in the tariff; all duties incurred by an English merchant vessel, whether on goods imported or exported, or in the shape of tonnage-dues, must first be paid up in full; which done, the Superintendent of Customs will grant a port clearance, and this being shewn to the British Consul, he will thereupon return the ship's papers and permit the vessel to depart.
VII. Examination of Goods at the Custom-house.
Every English merchant, having cargo to load or discharge, must give due intimation thereof, and hand particulars of the same to the Consul, who will immediately despatch a recognised linguist of his own establishment to communicate the particulars to the Superintendent of Customs, that the goods may be duly examined, and neither party subjected to loss. The English merchant must also have a properly-qualified person on the spot, to attend to his interests when his goods are being examined for duty, otherwise, should there be complaints, these cannot be attended to.
Regarding such goods as are subject by the tariff to an ad valorem duty, if the English merchant cannot agree with the Chinese officer in fixing a value, then each party shall call two or three merchants to look at the goods, and the highest price at which any of these merchants would be willing to purchase shall be assumed as the value of the goods.
To fix the tare on any article, such as tea, if the English merchant cannot agree with the custom-house officer, then each party shall choose so many chests out of every hundred, which, being first weighed in gross, shall afterwards be tared, and the average tare upon these chests shall be assumed as the tare upon the whole; and upon this principle shall the tare be fixed upon all other goods in packages.
If there should still be any disputed points which cannot be settled, the English merchant may appeal to the Consul, who will communicate the particulars of the case to the Superintendent of Customs, that it may be equitably arranged. But the appeal must be made on the same day, or it will not be regarded. While such points are still open, the Superintendent of Customs will delay to insert the same in his books, thus affording an opportunity that the merits of the case may be duly tried and sifted.
VIII. Manner of Paying the Duties.
It is hereinbefore provided, that every English vessel that enters any one of the five ports shall pay all duties and tonnage-dues before she be permitted to depart. The Superintendent of Customs will select certain shroffs, or banking establishments of known stability, to whom he will give licences, authorizing them to receive duties from the English merchants on behalf of Government, and the receipt of these shroffs for any moneys paid them shall be considered as a government voucher. In the paying of these duties, different kinds of foreign money may be made use of; but as foreign money is not of equal purity with sycee silver, the English Consuls appointed to the different ports will, according to time, place, and circumstances, arrange with the Superintendents of Customs at each what coins may be taken in payment, and what per centage may be necessary to make them equal to standard or pure silver.
IX. Weights and Measures.