358

THE  CHINESE  EMPIRE

the  commission  of  frauds  ;  distinguishing  carefully
Imports  from  Exports,  and  Native  from  Foreign
Produce,  and  preventing  the  one  being  confounded
with  the  other.
“It  will  be  their  duty  to  report  quarterly  the
amounts  of  Duties  and  Tonnage  Dues  collected,  together ­
  with  the  expenses  of  collection;  their  statements
must  be  truthful,  perspicuous,  and  accurate,  and
should  be  transmitted  in  duplicate,  one  copy  being
for  the  Board  of  Revenue,  and  the  other  for  the
Foreign  Office.
“  It  will  be  their  duty,  inasmuch  as  it  is  impossible
for  the  Chinese  Government  to  form  an  estimate  of
the  merits  of  the  different  Commissioners  and  other
Foreigners  employed  in  the  public  service,  to  take
cognisance  of  the  same,  and  make  examination  and
inspection  from  time  to  time.
“  As  regards  the  salaries  to  be  paid  and  the  sums  to
be  expended,  the  Chinese  Superintendents  of  Customs
and  the  Inspectors  General  will  proceed  conjointly
to  determine  the  same  in  accordance  with  the  state  of
the  Revenue  at  the  ports,  and  with  due  attention  to
the  prevention  of  waste  and  excess.
“For  the  transaction  of  all  business  connected  with
the  various  classes  of  Foreign  merchant  ships  that
arrive  or  depart,  the  Chinese  Superintendents  oí
Customs  are  commanded  to  consider  it  their  duty
to  act  in  concert  with  the  Inspectors  General  ;  and
the  Inspectors  General  must  make  strict  and  faithful
inquiry  into  all  breaches  of  regulations  committed
by  ships  that  presume  to  move  about  in  contraven'
tion  of  law,  and  into  all  cases  wherein  smuggling  I s
attempted  or  the  revenue  defrauded.  Should  any  such
irregularities  and  offences  be  allowed  to  occur,  the  Iu'
spectors  General  will  be  held  responsible  for  the  same-“
  The  zealous  and  satisfactory  manner  in  which
business  has  hitherto  been  conducted,  fully  evinces
that  Fei-sze-lae  and  Heh-teh  are  trustworthy  und