A gentry-owned opium den, and 10-tael brokerage fees
In the eleventh month of the fifteenth year of Daoguang's reign [December 1835], the student licentiate Shi Saiguang (aka Shi Zhaotai) acquired 720 silver taels and sent his clansmen Shi Kai to accompany Shi Hou to a foreign boat and buy 60 bricks of opium.
Shi Saiguang then sent Lin Shiqing (captured) to take 40 bricks of the opium to sell along the coast, from which he made a profit of 260 taels. He gave Lin Shiqing 20 taels as payment.
Shi Saiguang had 20 bricks of leftover opium with nowhere to sell it, and so he opened an opium den in Yakou where he boiled opium into paste. He hired Shi Gu to help with accounts and entice local people to come purchase and consume opium. It took from the eleventh month of the fifteenth year of Daoguang [December 1835] through the twelfth month of the sixteenth year of Daoguang [January 1837] for Shi Saiguang to sell all of this opium. He earned through this another 120 taels of profit, which he shared with Shi Gu according to their respective investments.
When Shi Hou's kinsman Shi Saiguang went together with Shi Hou out to the foreign boats, it was always Shi Hou or Shi Shubao who assisted Shi Saiguang in purchasing the opium. They took a commission of 10 silver taels per chest, totaling over 600 taels in commissions.
Source: Junji chu Hanwen lufu zouzhe (Grand Council Chinese-Language Palace Memorial Copies, often cited as LFZZ), Beijing: First Historical Archives, 03–4007–048, DG 18.10.29.