40 



OPIUM : 



Present use of 

 capsules. 



In addition to these recipes, there are several others in the same work which 

 also contain the Poppy capsules. They are omitted for brevity. At present in 

 Peking the capsules sold in drug shops are derived from the Papaver somniferum, 

 cultivated at the town of An-su (near Pao-ting-fu), from Shansi, from Canton by 

 sea, and from other places. They are bought and sold at the annual drug fair at 

 Ch'i-chou, a city lying to the south-west of Pao-ting-fu. 



tfoppo Book of 

 '753- 



Five kinds of 

 duties hi 1753. 



The three tariff 

 books. 



30. 



An account of the Hoppo Book of 1753 has been lately prepared by Dr. HIHTH 

 and is printed in the Journal of the China Branch of the Royal Asiatic Society for 

 the year 1882. The Hoppo Boole is an explanation of the Custom House books in 

 use at Canton in 1753 ; it was translated in that year, and contains varied informa- 

 tion on the manner of settling the duties on all goods imported and exported at 

 Canton. The author was an English merchant, whose name is not known. The 

 division of the tariff is much the same as that of the present Chinese one, but 

 imports and exports are not distinguished. Five kinds of taxes were then levied 

 on Foreign trade : 



I. An import duty, according to a fixed tariff, payable on all merchandise 



imported. 



II. An export duty, payable on all exports, inclusive of re-exported 



goods proceeding to Ningpo and other ports on the Chinese coast ; 

 it consisted of a tariff charge of 6 per cent, ad valorem. 



III. Extra charges on exports and imports, such as for remitting the 



duty to Peking, for weighers, linguists, etc., and for servants of 

 the Board of Revenue. 



IV. Tonnage. 



V. Present. 



The three books relating to the tariff at Canton which had then been 

 authorised by the Board of Revenue at Peking are partly translated in this work, 



