梅乐和维护海关行政“完整”若干活动再探析

More on Inspector General Frederick William Maze's Activities to Keep the Customs' Integrity

从20世纪20年代末至40年代初,中国海关第四任总税务司梅乐和艰难地维持着海关行政的所谓完整性。在地方实力派与中央利益冲突,以及日本侵夺中国主权等海关事件中,梅乐和采取的应对措施是,放弃中央政府的局部利益,以求地方海关行政的"完整"。对于沦陷区海关行政的"完整",他的指导思想是,只要沦陷区关税不被日本劫夺,继续保证偿付债赔,他就得与日本从权应付。因此他不惜牺牲一切代价维持在沦陷区的海关机构,甚至采取一些非常规的方针和策略,在沦陷区继续行使总税务司的职权,直至太平洋战争爆发。然而,复杂的国际国内环境,终使梅乐和维护海关行政完整的努力付之东流。

The fourth Inspector General Frederick William Maze did more to keep the customs＇ integrity hardly from late 1920＇s to early 1940＇s. In order to governed the customs F. W. Maze decided to made a compromise and concession to the regional force and the Japanese occupier instead of fighting for the benefit of the central government and the sovereignty of China when he followed with a conflict to the benefit between the regional and the central or between the Japan and the China in a series of the customs crisis. He had tried the anomalous principle and policy to get the customs governed by him and to keep the tax payments of the customs pay the so called indemnity in the Japanese occupied area until the World War II took place. Because of the complicated environment outside and inside China Maze＇s striving for his ideal proved an abortion at last.