打狗為何開港？一個動態的海關制度史（1858-1865）

Abstract

1858年《天津條約》的簽訂使臺灣進入開港通商的歷史新頁，在此背景下，清朝與英國官員就開港設關如何具體實踐，在各國內部以及兩國之間都出現許多辯論與較量。本文注意到最初《天津條約》僅指出「臺灣府」及「淡水」應作條約口岸，而無「打狗」港；然而最終英國卻在打狗港設置英國領事館以及打狗海關。本文以打狗開港設關的過程為例，重新檢視臺灣條約口岸開設之原因，並將「開港通商」視為一段過程，梳理打狗成為條約口岸的各個階段，呈現一部動態的海關制度史。 打狗的開港實為清朝中央層級政府與地方官員之間為爭奪財政資源的結果。1860年後，清朝中央層級政府裡，以恭親王奕訢為首的務實外交勢力崛起，為了開闢財源而開始重視關稅，對開港通商的態度轉為積極。在此背景下，1863年英國外交官員聯合中央層級政府及海關體系之洋人官員，促成臺灣增開口岸計畫，從條約原定的「臺灣府」及「淡水」兩口，以外口的名義增開「打狗」及「雞籠」兩口。清朝中央層級政府希望透過開辦新式海關以掌控臺灣關稅，而地方層級官員則希望透過開放打狗，暫緩臺灣府的開港。最後打狗海關於1864年開關啟徵。表面上看起來，中央層級政府在臺灣開港初期藉由新式海關的建立，似乎真的掌握了臺灣的關稅，但最遲在1874年牡丹社事件後，便因沈葆楨籌備海防而留用關稅，使關稅掌控權為地方官員所把持。The purpose of this study is to probe the consideration of Takow as a treaty port and understand Taiwan’s goal to opening its door to foreign trade. When Treaty of Tientsin was signed in 1858, Taiwan started a new page in history as a member of treaty system. The resistance of Taiwanfu being opened as a treaty port from local authority and demands of customs duties and tariff from central government allowed Takow to opened as a treaty port. It’s worth noting that Takow was only mentioned in the said treaty when the British Consulate and the Imperial Maritime Customs House were instituted in this city. After 1860, Prince Kung, Yixin became the most influential man in China as he regarded the customs duties and tariff from treaty ports as an important state revenue.Taiwan opened not only Taiwanfu and Tamsui (original treaty ports mentioned in the treaty) but also opened Takow and Keelung as treaty ports. The central government of Qing took the establishment of Imperial Maritime Customs Service at Takow as a method to control the customs duties and tariff. But during 1874 when Japan invaded Taiwan, the customs duties and tariff of Taiwan was preserved as the coast defense funds. Since then, the central government had never obtained these funds. As to the process of Takow becoming a treaty port, this study showed a dynamic institution history of Imperial Maritime Customs Service.