188

THE  CHINESE  EMPIRE
authorities  can  exercise  control  only  through  him,  while  all
attendance  and  supplies  may  be  obtained  in  the  open  market.
The  cargo  could  formerly  be  sold  only  to  licensed  monopolist ­
  dealers,  while  now  an  importer  may  find  his  own  buyers
and  make  his  own  terms  ;  and  for  exports  the  same  monopoly
has  been  exchanged  for  the  same  freedom.
The  merchant  formerly  lived  and  stored  his  goods  in
the  Factory,  in  which  he  was  the  tenant  and  guest  of  the
monopolists  who  alone  could  buy  his  imports  and  sell  him
his  exports,  and  which  he  could  not  leave  even  to  inquire
the  market  prices  of  commodities.  Now  he  is  privilege
to  rent  or  build  his  own  premises,  subject  only  to  the  con
dition  that  they  shall  be  at  one  of  the  treaty  ports,  now
forty  in  number,  and  usually  within  a  circumscribed  area  at
those  ports  ;  but  in  any  case  he  now  has  free  access,  without
intermediaries,  to  his  ships  and  to  his  market.
Formerly  the  merchant  had  no  knowledge  of  the  amount
of  taxation  levied,  inwards  and  outwards,  on  his  goods,  but
it  was  none  the  lighter  for  that.  Now  the  tax  is  strictly
limited  to  the  rates,  based  on  a  uniform  5  P er  cent,  levy,
specified  in  a  revenue  (non-protective)  tariff,  which  forms
an  integral  part  of  the  treaty  under  which  he  lives  and
trades.  From  the  inland  taxation,  too,  which  presses  so
heavily  on  Chinese  traders  who  are  subject  to  the  levy  o,
likin,  his  goods  are  exempted  by  payment  of  “  transit  dues
not  exceeding  a  nominal  2,\  per  cent,  aà  valorem.
No  Chinese  authority  has  a  right  to  claim  any  municipal
taxes  from  foreign  premises  ;  and  within  the  “  areas  reserved
for  foreign  residence  and  trade,"  all  taxes  levied  are  solely
for  the  benefit  of  such  reserved  area.  The  foreign  resident
is  equally  free  from  the  incidence  of  benevolences,  or  from
the  necessity  of  contributing  to  public  charitable  and  patriotic ­
  funds,  or  from  inducement  to  buy  official  honors  and
titles,  to  all  which  the  Chinese  merchant  is  liable.
o  capitation  fee  may  be  imposed,  or  right  of  deportation ­
  exercised  on  foreigners  by  the  Chinese  officials,  as  was
the  case  in  the  old  days.
_i No  foreign  merchant  is  now  liable  for  any  but  his  own