中國海關と北京特別關税會議

Abstract

The China Maritime Customs maintained a peculiar position within the Chinese political realm. At the same time that it functioned as a vehicle for Chinese tax collection it also guaranteed foreign loans. Within the situation of competing various powers, the China Maritime Customs became a power independent from the Chinese government. The Maritime Customs maintained a neutral position by functioning as an intermediary in Chinese politics. In the period when Aglen was Inspector General of Customs, it began to participate in Chinese politics. The Maritime Customs had two anchors to secure it : the security it provided for foreign loan obligations and the security it provided for Chinese investments. But as internal political opposition intensified, Aglen thought it wise to consolidate another base of power. Aglen demanded the support of district authorities for Customs administration. In other words, he intended the Maritime Customs to become in part a central government organ and in part an organ of the provincial government. He aimed to realize this intention by participating in district tax collection. The Peking Special Tariff Conference was to be the forum in which Aglen's intention was to be realized. However, the Special Tariff Conference did not proceed according to plan, and Aglen's designs were not realized.