Inspector General of Customs

In old China, this was the position that oversaw all the customs offices in the country. In 1853-54, after the Shanghai Knife Society Rebellion closed the Jianghai Customs, the British, American and French consuls collected customs on their behalf and persuaded Shanghai Governor Wu Jianzhang to approve the establishment of a customs administration committee made up of the three countries, which led to the start of customs administration by foreigners. In 1859, the British Ray became the first Commissioner-General, and in 1961, when the Prime Minister's Office (Zongli Yamen) was established, Ray was reappointed. In 1963, Robert Hart took over, and until he returned home on leave in 1907, he supervised all the customs offices in the country and oversaw the three major customs functions of the Revenue Department, the Maritime Department and the Works Department. He also played an important role as an intermediary for the Chinese government's overseas loans. After Hart, Aglen, Edwards and Mays were appointed, all of whom were British.

The Tax Commissioner's Office was originally under the jurisdiction of the Prime Minister's Office, but after 1901 it came under the jurisdiction of the Ministry of Foreign Affairs, and after 1906 it came under the jurisdiction of the Customs Administration. The Customs Administration's power to supervise customs was exercised in two ways: (1) direct orders to local customs inspectors (Chinese officials), and (2) indirect orders to local customs offices (foreign tax offices) through the Tax Commissioner's Office. In other words, it was a dual system in which the customs inspectors were subject only to the Customs Administration, and the customs offices were subject only to the Tax Commissioner's Office. However, in the process of regaining customs autonomy, the authority of the Tax Commissioner's Office was reduced, and personnel authority was also returned to the Chinese side. The Tax Commissioner's Office also had overall control over the Tax Commissioner's Office, the central organ of customs administration. The Office was a huge organization with a central headquarters consisting of the General Affairs Bureau, the China Bureau (which reviewed Chinese written reports and handled official documents between the central government and the General Taxation Office), the Statistics Bureau, the Budget Bureau (which audited the accounts of local customs offices), the London Bureau (based in London; purchased customs supplies, conducted recruitment examinations for customs officials, and paid the salaries of customs officials on leave), and the Personnel Bureau, with each local customs office having a General Affairs Division, Secretarial Division, Accounting Division, Statistics Division, Audit Division, and Inspection Division, and it accounted for a large proportion of China's administration and finances.

[Takeshi Hamashita]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

旧中国で全国の海関税務司を統轄した官職。1853～54年、上海(シャンハイ)小刀会の乱で江海関が閉鎖されると、イギリス、アメリカ、フランス三国領事は関税を代徴し、上海道台の呉健彰(ごけんしょう)に三国で構成される海関管理委員会の設置を認めさせ、外国人による海関管理が開始された。59年にイギリス人レイが初代総税務司となり、61年に総理各国事務衙門(がもん)（総理衙門）が設立されると、レイが改めて任命された。63年にはロバート・ハートが引き継ぎ、1907年の休暇帰国まで全国の海関税務司を監督するとともに、徴税部、海事部、工務部の三大海関業務を統轄した。また、中国政府の対外借款の仲介などにも重要な役割を果たしている。ハートに次いで、アグレン、エドワーズ、メイズとかわるが、すべてイギリス人が任用された。

　総税務司は、当初は総理衙門に属し、1901年以降外務部、06年以降関務署の管轄となった。関務署の海関監督権は、〔1〕各地海関監督（中国人官吏）に直接に命令する、〔2〕総税務司を通じ間接に各地海関税務司（外国人税務司）に命令する、という二系統で行使された。すなわち、海関監督が関務署にのみ、また海関税務司は総税務司にのみ服する二重制度であった。ただし、関税自主権回復の過程で、総税務司の権限は縮小され、人事権も中国側に帰した。また、総税務司は、海関行政の中枢機関である総税務司署を総攬(そうらん)していた。同署は、中央に、総務局、中国局（中国文報告を審査し、中央政府と総税務司との往復公文を取り扱う）、統計局、審計局（各地海関の会計検査）、ロンドン局（在ロンドン。海関用品の購入、海関員の採用試験、休暇中の海関員に対する給与支払い）、人事局をもち、地方の各海関に、総務課、秘書課、会計課、統計課、監査課、検査課の各部局をもつ一大機構であり、中国の行政・財政のなかで大きな比重を占めていた。

［浜下武志］

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