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PART X—CHAPTER IV.
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                         each. I beg also to observe that although if camels were exported occasionally from this
                         Port before no export duty was ever paid lor them ; yet last year when a couple of camels
                         was exported for Batavia in the Dutch Ship " J onge Ton" the same export duty as on
                         horses it mules («.*., 13 Mahomed Shah Rupees) was charged upon each by the order of
                         Sheikh Nascr.
                            I have further the honour to state, for your information, that since 4 or 5 years back
                         when any ship or Buglow arrives in this Port from Bombay with Cargoes for Bussorah
                         but changing her intention of going hence to that Port herself, tranships her Cargo on
                         board some other vessel, sailing direct to Bussorah, half duty is charged here bv the Gov­
                         ernment on the same goods; which was not customary before the period above alluded to
                         neither the public sanction or approbation of the Authorities of Fars has appeared at Bushire
                         to that effect.
                            Since 1838 when the British Troops arrived at Karrack, this Government has been in
                         the habit, without public sanction of High authorities, to charge duty on live stock—such as
                         bullocks, sheep and goats that arc occasionally supplied to the English ships—with only
                         few exceptions that passed them through the influence of some Persian friends without
                         paying any duty—or such vessels as have been under the command of an European (for
                        instance the Dutch Ship “Tonge Ton " Captain Taungc, last year) which was not the case
                         before the period mentioned above. No duly, however, was charged on any live stock
                        supplied to the French “ Corvette " that was here in January last under the command of
                        Captain Page.
                            With regard to import duties, only this change has occurred, that no import duty was
                        ever charged for Firewoods landed here, about 5 or 6 years ago, but ever since a duty of
                        5 Mahomed Shah Rupees per 1 kara (or 10 Hmee maunds), is imposed upon not by any
                        public sanction of the Firman Firma, so far as 1 understand. In conclusion, I would beg
                        to request, that no Persian Authority may become to know such informations have been
                        given out by me, for I should, from the situation I hold in this Government as a Merchant,
                        apprehend consequences injurious to myself or my affairs.
                           A question was raised by Mr. Malcolm whether when he purchased Horses or Mules
                        for an English subject residing in India, or the Mauritius; or as an Agent for an English
                        Captain present with his ship at this Port, he was to pay duty at the Custom House on the
                        value of the animal according to the Commercial Treaty concluded between Great Britain
                        and Persia, or, must he pay any arbitrary amount that the local Governors may think
                        proper to impose.
                            The Resident replied in his letter dated 24th September 1842 as follows :—
                           In reply to your letter of yesterday’s date, I have the honour to inform you, that the
                        Horses and Mules you may purchase for Subjects of the British Government, not in
                        Persia, or for an English Captain of a Ship, present at Bushire, who embarks the horses
                        and Mules on board his own, or another vessel (which 1 suppose is what you wish to
                        know) are liable, by the terms of the late Commercial Treaty between Britain and
                        Persia, to only the lowest rate of duty exacted by Persia from the Subjects of any other
                        nation than Great Britain or, if the subjects of any other nation are permitted to export
                        horses from your port, duty free, then a similar exemption from taxation can be claimed
                        bv you under the Treaty for your British Constituents, it being incumbent on you to prove,
                        if required to do so, that the horses or Mules so exported by you, as a factor, are bond
                        fide the property of British subjects.
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