There is the old native customs service, with its stations and barriers all over the empire, and the foreign customs service, as established at the treaty ports only, in order to deal with shipments on foreign vessels trading with China.

The traditional and well-marked lines of taxation are freely accepted by the people; any attempt, however, to increase the amounts to be levied, or to introduce new charges of any kind, unless duly authorized by the people themselves, would be at once sternly resisted.

As a matter of fact, the authorities never run any such risks.

It is customary, when absolutely necessary, and possibly desirable, to increase old or to introduce new levies, for the local authorities to invite the leading merchants and others concerned to a private conference; and only when there is a general consent of all parties do the officials venture to put forth proclamations saying that such and such a tax will be increased or imposed, as the case may be.

Any other method may lead to disastrous results.