赫德在1902年中英商约特别是裁厘加税条款谈判中起重要作用。他提出了要谨慎、裁厘加税要认真计算、保证中国原有财政进项等等指导性意见。在他的指示下,海关人员直接参与了条款的拟定和谈判。另外,赫德的“子口税论”对遏制英国代表的野心起到了非常重要的作用。1902年中英商约的侵略性和不平等性是不争的事实,毕竟赫德是站在英国等殖民者的立场上。 Hurd played an important role in the negotiation of the terms of the 1908 Sino-British Commercial Treaty, especially the treaty tax and tax concessions. He proposed that we should be cautious and punish the tax deduction to be seriously calculated to ensure that China’s existing financial revenue and so on Guidance. Under his direction, the customs officers directly involved in the formulation and negotiation of the terms. In addition, Hart’s “Pout Tax Theory” played a very important role in containing the ambitions of the British representatives. The aggression and inequality of the Sino-British Treaty of 1902 are an indisputable fact. After all, Hart stands on the position of the colonists such as Britain.