Mainly Britain, America and France. British, Horatia Nelson Lay: First General Administration of Customs and Taxation in the late Qing Dynasty, served for 7 years. That is, the typical representative of (1856-1863) is Hurd (Northern Ireland), the second general customs tax department in the late Qing Dynasty, who served as the general customs tax department for 48 years in China. Namely (1863-1911).