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37

Article 4.

On the Taxes, Duties or other Charges leviable on

British subjects.

The 4th Article of the Treaty provides for the payment, on the lands held or purchased by British subjects, of "the same taxation that is levied on Siamese subjects." The Taxes here alluded to are those set forth in the annexed Schedule.

Again, it is stated in the 8th Article, that "British subjects are to pay Import and Export Duties according to the Tariff annexed to the "Treaty." For the sake of greater distinctness, it is necessary to add to these two clauses the following Explanation, namely,—That beside the Land tax, and the Import and Export Duties, mentioned in the aforesaid Articles, no additional charge or tax of any kind may be imposed upon a British subject, unless it obtain the sanction both of the Supreme Siamese Authorities and the British Consul.

Article 5.

On Passes and Port Clearances.

The 5th Article of the Treaty provides that Passports shall be granted to travellers, and the 5th Article of the Regulations that Port Clearances shall be furnished to ships. In reference thereto, the said Royal Commissioners, at the request of Mr Parkes, agree that the Passports to be given to British subjects travelling beyond the limits assigned by the Treaty for the residence of British subjects, together with the Passes for Cargo-boats and the Port Clearances of British Ships, shall be issued within twenty-four hours after formal application for the same shall have been made to the proper Siamese Authorities. But if reasonable cause should at any time exist for delaying or withholding the issue of any of these papers, the Siamese Authorities must at once communicate it to the Consul.

Passports for British subjects travelling in the interior, and the Port Clearances of British ships, will be granted by the Siamese Authorities free of charge.