论文部分内容阅读
旧中国的海关一直为帝国主义所控制,海关的最高领导职位——总税务司,自1859年设立之日起,始终由帝国主义国家的人充任。海关的高级职员税务司和副税务司,也大多数是外籍人。海关的实权完全操纵在他们的手中。旧中国海关总税务司计有六任,即英国人李国泰(H·N·Lay)、赫德(R·Hart)、安格联(F·A·Aglen)、梅乐和(F·W·Maze),日本人岸本广吉(H·Kishimoto)(日伪时期)及美国人李度(L·K·Littile)。副总税务司前后有三人担任,英国人裴式楷(R·E·Bredon)和安格联,华人丁贵堂。依据海关档案的统计,1859年至1948年6月,近九十年间,旧海关全国各海口的税务司累计330人,其中英籍157人(占总数47％以上),
The customs of the old China have always been controlled by imperialism. The highest customs post, the General Taxation Division, has always been assumed by the people of the imperialist countries since its establishment in 1859. The Customs and Excise Department's Senior Staff Tax Division and the Deputy Tax Division are mostly foreigners. The real power of customs is completely manipulated in their hands. Former China Customs General Taxation Division had six appointments, namely British NL Gundam, Hart Hart, FAG Aglen, Merlot, Maze, Japanese K · Kishimoto (Japanese-puppet period), and American L · K · Littile. The Deputy Chief Tax Division has three people before and after, the British Pei Shikai (R.E.Bredon) andAngelian, Chinese Ding Guitang. According to the statistics of the customs archives, from 1859 to June 1948 and nearly 90 years old, the customs department of the old Customs at all seaports in the country accumulated a total of 330 people, of whom 157 were British (more than 47% of the total)