Illustrated Opium Tax System

of the Ching Dynasty 

 


                                                                Opium 

                                                                    

                                                           Goods Tax      

                       Domestically Produced  ↙        ↘  Foreign Imported 

                 * Main Tax (Central, Local):                  * Main Tax (Maritime Customs):

                                          (Since Kuang Hsu 7th year, i.e., 1881)

          40 silver taels per 100 catty                 110 silver taels per 100 catty 

                 * Add-on Taxes & Duties (Central, Local):                        

                     Varied, from time to time, from place to place                 

                     ↓                         ↘           ↙                   ↓

 Domestic Opium Tax Silver  Consummation Tax    Custom Tax Silver

            ex. Sd10/6                                                           ex. Kt10/1-2, Sd50/2, Jsb50/1

                                                            

                                                  * Consumer Duty:

                              Varied, from time to time, from place to place           


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