摘要
1894年西藏亚东开埠通商,亚东关于同年5月1日正式建立。亚东是清政府被迫开放的"条约口岸"之一,而亚东关的建立是英国侵略我国西藏的直接产物。亚东关作为晚清海关的一部分,从其诞生之初,便带有一种半殖民色彩。亚东关实行外籍税务司管理制度,海关监督一职由靖西同知兼任。亚东关海关员役分为内班与外班,并无海班;亚东关税务司、海关帮办等皆属内班职员;外班多为职位较低的员役,诸如海关巡丁等。亚东关内班职员由洋员担任,等级较低的外班职员由华员充任,亚东关洋员与华员"享受"不同的待遇。
In 1894,Yatung opened its trading port and the Yatung Customs was established on May 1 of the same year. As a "treaty port" that the Qing government was forced to open,the Yatung Customs was the direct result of Britain's invasion of Tibet of China. As one of the Customs in the late Qing dynasty,the Yatung Customs had a semi-colonial color since its establishment and implemented the management system exercised by the Foreign Taxation Department,and the post of the Customs Supervision was concurrently held by the manager of Jingxi. The members of the Yatung Customs were in two sections, the internal composed of members of its Taxation Department and the Customs Office who were usually foreigners and the external was composed of low-ranking Chinese employees like guards. The foreign employees and Chinese employees received different salaries and treatments.
引文
[1]上海通社编.上海研究资料[A].沈云龙主编.近代中国史料丛刊(三编第四十二辑)[C].台北:文海出版社,1988:371~372.
[2]中国第二历史档案馆,中国藏学研究中心编.西藏亚东关档案选编[M].北京:中国藏学出版社,2000:301;790;2;281~282;171;1157;469;423;654;449;470;957;650~651.