The main purpose of this study is to clarify the Likin (釐金) and Transit dues systems by Taiwan local government in 1861-1895. Likin belonged to commodity tax or Inland transit duty by Chinese merchants, and they needed to pay several times during the transportation process. Transit dues was the tax which substitute for Likin by foreign merchants, and they just needed to pay one time during the transportation process. Because of the special geographical environment in Taiwan, Likin and Transit dues systems of Taiwan were different to other regions in China. There were two characteristic in Taiwan: firstly, the government levied Likin only once in Taiwan, and the rates of Likin and Transit dues were the same. Therefore, the foreign merchants in Taiwan didn't gain the absolutely competitive advantage. Secondly, the trade practices were different between North and South of Taiwan. The North had put into practice as early as 1871, and the South as late as 1887. The Transit dues system of North was in connection with Trade Regulations in 1870. It was the earliest regulations focused on the camphor trade under Likin and Transit dues systems. Hence, this study would probe into the regulations and procedures of the camphor trade in Taiwan.From the levied method, Likin system experienced from specific tariff to ad valorem tariff. The background of the system's reform was that the exported goods of Taiwan have the speciality of high unit price, especially the tea and the camphor. This study pointed out that as the trade flourishs, likin would plays the more important role in local finance, and the state's power to control likin also gradually increased, and the state's management of likin would be more meticulous.