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I
THE REVENUE AND TAXATION
OK THE
CHINESE EMPIRE,
BY J. EDKINS, D.D.
SHANGHAI :
PRINTED AT THE PRESBYTERIAN
PRESS.
KELLY AND WALSH; BREX^JHTAND Co., MR. E. EVANS, SHANGHAI, AND BY
P. S. KING AND SON, 2 GREAT SMITH STREET, WESTMINSTER, LONDON, S.W.
1903.
INTRODUCTION.
In ancient times the taxes were levied in field produce;
in manufactnred silk, and in copper cash. The pnblic accounts
were kept in this three-fold form, and this practice continued
down to the time when paper currency was adopted. The
system of paper currency, combined with copper cash, prevailed
in keeping the pnblic accounts through the middle ages till
the Ming dynast}'. After the year 1368, when Chn T'ai-tsti
became Emperor of China, the accounts began to be regularly
kept in silver and copper cash. Paper currency was still
recognised in the pnblic accounts, but the main thing was
silver from that time forward. Receipts and distribution
of grain, silk stuffs, etc., were included. The public accounts
being all drawn up in silver, the registers of taxes due are in
every magistrate's office over this large country so constructed
that silver always comes to the front. For example, now 1899,
when the Bund at Shanghai has just been extended southward
for a mile between the native city and the river those who had
come into possession of the land newly recovered from the
river were called on to pay for their occupation. Ten feet by
five of land occupied for fifteen years was charged 300 taels.
Occupiers for twenty years were made to pay 400 taels. Occu-
piers pay for foreshore which has come to them from the river.
After fifteen and twenty years they will pay again for the new
foreshore which by that time will have been made by silting.
The obligations to pay taxes in the future are all carefully
entered in taels of silver. The government suffers the loss of sil-
ver should it fall still further in value. On September 16th, 1898,
an edict appeared in Chinese newspapers directing the Board
of Revenue accounts to be published annually in the Gazette.
2005468
ii REVENUE AND TAXATION.
Taxes are paid in copper cash, silver, or grain. When
grain is paid the magistrate has a granary in which to store
it. What is entered in the public accounts is legal payment,
whether cash or silver. In A. D. 1035 an order was made
that taxes should be paid in strings of cash. But for Fnkien,
Kwangtnng, and Kiaugsi, silver was allowed to be paid. In
Kiangsn silk goods of native manufacture could be paid. All
these were at that time legal payment. But the foundation
was in copper cash. This had been the national currency
since the times of Confucius.
In certain cases copper cash are still mentioned as legal
payment. For example in A.D. 1881 Corean farm emigrants
within the Chinese frontier were ordered to pay 2,100 copper
cash as a squatter's tax. In addition to this they were to pay
annually 660 copper cash.
A Tartar dynasty began to rule North China A.D. 1115.
They belonged to the same race as the Manchus. From
Manchuria as a base sending in their armies they subdued the
Chinese northern provinces and carried the Sung dynasty
Emperors, both father and son, into captivity. In the chapter
of the ^ j|» Chin-shih History of the Golden Dynasty on trade
and taxation, it is stated that fifty taels of silver were changed
for 100 strings of copper cash. If cut and beaten the price
fell just as it is with Spanish dollars in recent times. There
were one tael pieces, two tael pieces, five and ten tael pieces
of silver. Each tael would be changed for two strings. When
paper money was tried, it was found that silver seemed to rise
in price and the paper money fell below its nominal value.
Shopkeepers preferred to price their goods in silver and not in
treasury notes for the reason that the notes did not keep their
value. When paper and silk notes were made, as in A.D.
1215 by the Golden Dynasty, five years' trial was enough to
shoXv the government that it was impossible to keep the selling
value of the treasury notes up to the nominal price. There
INTRODUCTION. lii
was silver enough in circulation to carry the day against the
notes. In A.D. 1222 the attempt was made to place in circula-
tion a variety of silk and paper notes. Also at that time a
string of large copper cash was given out as the equivalent of
a weight of silver represented as fifty. (It is not said fifty of
what denominator.) But copper fell and silver rose. The
traders favoured silver, and the efforts of the treasury were
fruitless. In A.D. 1224 silver only was acceptable to traders.
It was just at this time that silver began to be of great im-
portance in Chinese currency. Genghis Khan was fighting in
the west and opening the communication with Persia and
India. This brought silver into North China.
An old word coming down from the Han dynasty and
meaning revenue is $* t'ang or ^ ^ t'aug-k'wan. Both
these words are in the Shang-sheng. T'ang means what is
treasured up. It is that which is stored in a granary or
treasury, Tsang-k'n jj- Jjji. The tone shows that the word was
applied in the sense government treasury in the Chow dynasty
when that tone was in course of formation. Tang and tsang
are really one word.
CONTENTS.
Red Book Revenue Statistics ...
Gross annual revenue
Rt:v»Miue of each province
Land and grain revenue
Silver from native customs ...
Grain tribute in A. D. 1732 ...
Expenditure
Beam of Revenue Statistics
<;<>\ -eminent revenue, 1893 ...
K<-<-«;ipts from ordinary taxes,
by new taxes, and by sub-
scriptions
§ 1. Expenditure, 1893
N( u- expenditure
Revenue and expenditure iu
each province
Coast and frontier expenditure
Army in each province
Miscellaneous sums ...
Board of Revenue disburse-
ments ...
Balance iu Board treasury ...
§2. Receipts iu Silver ...
Laud tax • ...
Miscellaneous taxes ...
):. nts and profits
Grain commuted to silver
Melting and surplus tax
Salt and native Customs
Likin and foreign Customs ...
Subscriptions and postponed
taxes ...
Provincial savings
Loans in the provinces
Army expenditure
Sums ordered to be paid to
other provinces
Old balances in each province
Receipts from old balances ...
§3. Expenditure ...
Imperial tombs
1'alace ...
Sacrifices
Public functions and salaries
Examinations and army
Courier service and bursaries
Rewards, charities, and repairs
Official purchases
Salaries ...
Subsidies
Native customs...
Purchases from foreigners ...
I'.iyments of sums due from
the provinces ... ... ... 42
Advances from the provinces... ,,
Government departments ... 43
Peking army 44
National army ... ... ... ,,
Help from one province to
other provinces ... ... ,,
Annual deficit ... ... ... 45
Silver on hand in each prov-
ince ... ... ... ... 46
Copper cash revenue ... ... ,,
Expenditure in cash ... ... 47
Tribute grain received and dis-
tributed 48
Hay and straw received and
distributed ... 49
Revenue and Expenditure ... CO
Menvius condemns levy of
duties ... ... 5(1
Tithes in ancient China ... ,,
Tang dynasty luxation ... ,,
Loan subscriptions in 1898 ... f>4
Reveune in 1899
Subscriptions of Hwai nan salt
merchants ... ... ... M
Sir N. J. Hannen's estimate of
Chinese revenue and public
debt 55
Debt of England ,,
ChuHij-trtii-jMO statement of
the revenue and expenditure
of China r>tj
Memorials on Revenue ...
Board of Revenue on the navy 58
Minche viceroy on frontier
defence ... ... ... 60
Kiang su governor and Hwai an
Taotai fi|
I're'-is <>f edict on revenue .. (j-J
(Jet-man statement of the rev-
euue of China 66
Japanese statement of the rev-
enue of China ... ... 67
Jamics'in's scheme for increas-
ing the revenue ... ... 6S
Payment of deficit in 18M) ... (!'.)
Expenditure in I.I.IS ... ... 70
Army expenditure in 1898. 1899 72
Naval expenditure in 19uO ... ~:i
Nanyang army. Relief distri-
bution... . 7j
Jl
CONTENTS.
The three official companies ... 75
How to extinguish the annual
deficit ... 76
Indemnities ... 82
The peace protocol ... ... ,,
Peace protocol and indemnity ,,
Remarks on the indemnity ... 90
Mode of payment ... ... 91
Reduction of army expenditure 9'2
Payment of loans 95
Military expenditure in West
China, 97 95
List of foreign loans ... ... 97
Payment of loans by the prov-
inces ... ... ... ... 100
Massacres of missionaries in
1900 102
Origin of indemnities and loans 103
Poverty of Kan-su ,,
The Yellow River 104
Payment of indemnities ... ,,
New coast defence subscrip-
tions 108
Securities on loans 109
Russian loans ... ... ... ,,
British loan 110
Hongkong and Shanghai Bank
loan ... ... ... ... Ill
Annual payments of China from
1901 to 1943 112
French loau ... ... ... ,,
Native subscription loan ... 113
Payment of loans andindemnity 114
Return of Chinese loans, 1887
to 1898 115
Payments from 1902 to 1940 ... 118
T'sen Ch'un-tsiuen's proclama-
tion regarding Christian mis-
sions ... ... 123
Taxation in the Chinese empire
Revenue in 1899 126
Right of taxation. Canons of
taxation ... 127
Taxation forms ... ... ... ,,
Shanghai tax offices ... .... 128
Land taxation at different periods 130
Sale of titles to aid the revenue 137
Taxation of waste lands ... ,,
Change of grain tribute to
silver 139
Taxation is light under the
Manchus ... 141
Oranary system ... ... 143
Tribute grain of Chekiang and
Kiangsu ... ... ... 144
Conveyance of grain tribute to
Peking has ceased
Relation of copper and silver
in its bearing in the collec- 148
tion of taxes ... ,.149
170
171
173
TAGS.
Contracting to levy taxes ... 155
Post dues or Loti-shui... ... 156
Tea tax ... ... 157
Japan land tax ... 160
Chinese local taxes on tea ... 162
Opium tax ... ... ... ,,
Sundry taxes ... 166
Barrier charges near Shanghai 169
Sung-kiang land tax ...
Kiaiig-su taxes on grain
Tax on brokers ...
Soochow taxation
Kang Yi's revision of taxes
Tax on native opium ...
Shop tax ... ... 175
Timber yard tax 176
Distillery tax ... 177
Local taxes on opium ... ... 178
Tax on Chekiang wine ... 179
Shansi taxation... ... ... ,,
Amoy native Customs' collection 180
Exemption from duty at Foo-
chow ' ... 181
Revenue from salt ... ... 183
The salt administration of
China 183
Early mention of salt, B. C. 600 187
Salt certificates... 188
Salt tax in the 18th century ... ,,
Commutation of salt tax to
land tax
Salt lake in Shansi
Moral aspect of salt tax
Salt tax in Fukien
Hwai-pei salt tax
Increase of salt tax
Salt at Tientsin
Salt smugglers ...
Salt in Hunan ...
Salt wells at Hwai-pei ...
Hupei salt wells
Szechwen salt wells
Salt tax in various provinces... 215
Foreign salt if imported will
cause much dissatisfaction ... 220
Contraband salt boats 221
Process for whitening salt ... 223
Chekiang salt in Kiang-su ... 224
Revenue from Likiu
Likin abolished by treaty ... 226
Origin of likin ... ... ... ,,
Likin in 1894 228
Szchwen Viceroy's report on
likin 229
Likin as security for loan of
1898 230
Likin as guarantee for the Ja-
panese war debt 231
Supplement ... 235
191
194
196
200
205
207
208
THE REVENUE AND TAXATION
OF THE CHINESE EMPIRE.
RED BOOK REVENUE STATISTICS.
The public accounts as they here follow are in the first
instance extracted from the Red Book, a work in six volnrnes,
privately issued each quarter with corrections and sold all
over the empire, just as is the case with the Peking Gazette-
The information contained in the Red Book and in the Peking
Gazette is obtained from official sources, and both are virtually
official. The Red Book states the amount for each city of the
land and personal service tax in silver and grain, the quantity
of stored grain in the granaries with the amounts of miscel-
laneous taxes and of salaries. Also the allowance for expenses
is stated and the number of post horses.
Dr. A. Forke notices that the budget of Canton province
in the Red Book of 1896 is the same as that of 1842 stated in
Williams' Middle Kingdom. It appears to be the same as far
back as about 1820. [Die Chinesische Finanz und Stenerwesen
in the Transactions of the Oriental School of Languages.
Berlin, 1900.]
The Red Book statistics which follow were then first
published about eighty years ago.
MOUKDEN PROVINCE : Land, 38,708 taels ; rice, 2,000,582 piculs ;
Banner lands rice, 32,390 piculs.
CHIHLI: Peking prefecture, Taels 154,173; land, Taels 2,334,475 ;
miscellaneous, Taels 32,520.
KIANGSU: Land, Taels 3,116,826; miscellaneous, Taels 46,930;
reed land, Taels 93,940.
ANHWEI : Land, Taels 1,718,824; miscellaneous, Taels 13,284; reed
land, Taels 38,584.
SHANTUNG: Land, Taels 3,376,165; rice, etc., 353,963 piculs ; salt,
Taels 120,720; miscellaneous, Taels 47,890.
2 REVENUE AND TAXATION.
SHANSI: Land, Taels 2,990,675 ; miscellaneous, Taels 31,100.
HONAN : Land, Taels 3,164,758 ; rice, Taels 221,342 ; miscellaneous,
Taels 12,650.
SHENSI : Land, Taels 1,658,700.
KANSU : Land, Taels 280,652; grain, 18,550 piculs; miscellaneous
and salt, Taels 39,450.
SINKIANG: Grain, 276,051 piculs; silver, Taels 59,148.
FUKIEN : Taels 1,074,489 ; salt, Taels 85,470 ; miscellaneous, Taels
24,850.
CHEKIANG : Land, Taels 2,914,946; miscellaneous, Taels 10,650;
tribute grain from Hangcliou, Huchou, Kiahing, 612,720 piculs;
white rice, 6,606 piculs; tribute grain of eight prefectures
and salt, Taels 501,034.
KIANGSI: Land, Taels 1,878,682; miscellaneous, Taels 4,470 ; salt,
5,150; rice, 795,062 piculs.
HUPEI : Land, Taels 1,174,110; rice, 96,934 piculs; miscellaneous,
Taels 58,780; soldiers' land, Taels 32,640; tribute conveyance
tax, Taels 18,140.
HUNAN: Land, Taels 882,745 ; rice, 96,214 piculs; miscellaneous,
Taels 30,530; soldiers' land, Taels 20,350; tribute conveyance,
Taels 13,880.
SZCHUAN : Land, Taels 631,094; miscellaneous, Taels 20,520.
KUANGTUNG : Land, Taels 1,264,304; miscellaneous, Taels 5,990.
KUANGSI : Land, Taels 416,399 ; miscellaneous, Taels 25,880; salt,
Taels 47,154.
YUNNAN: Land, Taels 29,582; miscellaneous, Taels 127,626.
KUEICHOU ; Land, Taels 101,268; miscellaneous, Taels 13,690;
salt, Taels 6,234.
GROSS ANNUAL REVENUE.
Land tax Taels 29,227,402
Miscellaneous taxes ... ... ... 429,184
Kiangnan reed and rush tax ... ... 132,524
Hu-kuang soldiers' land tax ... ... 52,990
Hu-kuang tribute rice conveyance expenses 32,020
Peking share of salt tax 264,728
Peking prefecture special tax ... ... 154,173
Turkish province ... ... ... 59,148
Total, 30,352,169
In the Shen-pao of April 28, 1898, appeared the ariioantas
stated iu a memorial of Viceroy Liu of the land and personal
RED BOOK STATISTICS.
service tax according to the returns of the Nankins* treasurer
for 1897 Taels 370,560 and of the Soochow treasurer Taels
731,373. Total Kiaugsu, Taels 1,101,933.
This was more than the amount received in 1896 aud
1894 aud less than the amount received iu 1895.
It may be noticed here that the receipts are little more
than one-third of the Red Book amount as assessed by the
Board of Revenue. The sum should he Taels 3,100,000. The
actual receipts were Taels 1,100.000. The Viceroy adds that
any sums received later he will report on a future occasion.
This discrepancy between actual receipts and assessment is
called ftE /£ & $K Cheng-pu-tsu-ngo. Kang Chung-fang in
the summer of 1899 iu his memorial stated that at Soochow
the discrepancy was two-tenths, ft jg£ $, $ft Jt £ H fl ^ '>
~ jjfc, that is to say, the personal service and grain tax
were together short of the assessed amount by two -tenths.
REVENUE OF EACH PROVINCE.
Sent to Peking.
Reserved in each
Province.
Chihli
... Taels 2,939,941
Taels 621,811
Kiangsu ...
2,564,728
1,446,051
Auhuei
1,194,914
422,709
Shantung ,..
2,730,736
691.140
Shansi
2.732,285
328,290
Honan
3,441210
626,623
Shensi
1,344.548
265,498
Kansu
182,644
72,'_>T4
Sinkiang
Fukien
1,055,209
288,050
Chekiang ...
2,287,346
687,277
Kiangsi
1,602,431
540,705
Hupei
776,173
333,543
Hunan
944,423
265,379
Szchwen ...
306,366
13,029
Kuangtung
919,307
339,143
Kuangsi
278,559
86,945
Yunnan
188,927
53,596
Kueichou ...
53,346
13,314
Taels 24,313,093 Taels 7,095,378
REVENUE AND TAXATION.
ANNUAL AMOUNT OF LAND AND GRAIN REVENUK.
Chihli ...
Taels 42,093
Kiangsu ...
25,492
Anhuei ...
46,611
Shantung
22,711
Shansi ...
51,844
Honan ...
32,344
Shensi ...
40,623
Kansu ...
60,787
Sinkiang
Fukien ...
27,775
Chekiang
38,437
Kiangsi ...
34,183
Hupei
22,554
Hunan ...
14,813
Szchwen ...
11,242
Kuangtuiig
59,530
Kuangsi ...
26,780
Yunnan ...
34,256
Kueichou
13,742
Miscellaneous Taxes Salt,
reserved.
Taels 437,949
2,085,282
507,028
Peking.
Taels 39,450
85,470
501,034
5,150
Taels 603.773
47,510
47,154
9,234
Total Taels 3,762,261
Common and white rice of
Kiangsu and Chekiang ... Total piculs 2,109,999
Common grain (usually rice)
of Shantung, Honan, Kiang-
si, Hupei, Hunan ... ... Total piculs 1,563,515
Grain tribute of Shensi, Kan-
su, Kuangsi Total piculs 722,227
ANNUAL REVENUE.
Shengking Taels 38,708
Chihli
Kiangsu
Anhui
Shantung
Sli an si
Honan
Shensi
Kansu
Sinkiang
Fukien
3,21,168
3,257,696
1,770,692
3,544,775
3,021,775
3,177,408
1,658,700
320,102
59,148
1,184,809
RED BOOK STATISTICS.
Chekiang
Kiangsi
Hupei
Hunan
Szcliwen
Kuangtuog
Kuangsi
Yunnan
Kueichou
3,426,630
1,888,302
1,283,670
947,505
651,614
1,270,294
489,433
209,582
121,192
Total Taels 30,843,203
This has been included in previous statements. Jt is here
tabnlated to show the amount of silver actually received by
the government each year to take the place of land and
personal service taxes.
SILVER FROM NATIVE CUSTOM HOUSES.
Shengking : Shan-hai-kuan
Cliihli : Chang-kia-kou
Tientsin Native Customs
TT-. fLung-kiang-kuanl
Kiangsu: 10. .
(hi-sm-kuan J
Hsu-shu
Yang-chou
Kua-yi
Anhui : Huai-an
Wuhu
Feng-yang
Kiangsu : Shanghai
Shantung: Lin-ching
Shansi : Sha-hu-kou ...
Shensi : Tung-kuan
Fukien : Fuchou
Chekiang: Pei-sin-kuan ...
Nan-sin-kuan
Ningpo
Kiangsi: Kiukiang
Kung-chou-kuan
Hupei : King-chou
Kuangtung : Y6-hai (Canton)
Tai-ping
Taels 28,200
10,000
40,460
33,684
191,149
55,753
7,666
201,960
194,026
79,820
25,516
29,680
10,919
73,549
122,664
26,500
32,030
173,880
46,471
9,644
43,750
53,670
Total Taels 1,490.991
6 REVENUE AND TAXATION.
The above amounts are from the Red Book. They are
amounts fixed by the Board of Revenue.
Amount of grain tribute from Chinkiang, 431,100 picnls,
sent by sea April, 1898.
Amount of grain tribute from northern Kiangsu, 133,070
picnls, should be sent north by canal April, 1898 ; a part of this,
30,000, was to be retained in Kiangsu. It will be used in
relieving the famine. To this the Emperor added 10,000, so
that the amount was reduced to 73,070 piculs in April, 1898.
AMOUNT OP GRAIN TRIBUTE, A.D. 1732.
The grain tribute of Kiangsu in 1732 was 325,300 piculs.
Chn-pi $jj $fc Hfr i=i> CQ- 36, p. 8. Soldiers' allowances were
102,200 picnls to be retained in Kiangsu for the soldiers in
posts on the lower Kiang.
SPECIAL EXPENDITURE.
When there is special occasion for expenditure at any point
in the empire the Emperor orders a definite sum to be sent by
the treasurers of adjoining provinces to the treasurer of the
province where special expenditure is required. The expenses
of a war are provided in this way.
In the year 1772, states the Tung-hna-hsii-lu, ch. 18, p. 18,
a force of 60,000 soldiers was employed in Szchwen to subdue
the aborigines who were in insurrection. The cost was Taels
7,127,000. At the time of writing this note more than a
century ago the sum of Taels 3,500,000 still remained in camp
not yet expended.
REGULAR ANNUAL EXPENDITURE.
A regulated sum is ordered by the Hn-pu as required by
the Emperor to be sent by each province to Peking at certain
times. The spirit of the legislation on revenue receipts and
expenditure is seen in the appointment of definite amounts-
RED BOOK STATISTICS. 7
If the provincial treasurer fails to send the snm stated he is
liable to punishment. The central government regulates its
expenditure on these definite amounts as a basis. The re-
quired amounts of taxes are fixed high. In fact the receipts
do not allow such large sums to be sent as are stated in the
regulations. The expenditure needs to be limited from time
to time accordingly.
In an extensive empire it is convenient to regulate the
expenditure in Peking with a knowledge of the revenues which
will he received from the provinces. This led to the adoption
of the principle that the central government shall appoint
the amount to be contributed to the revenue from each province.
8 REVENUE AND TAXATION.
BOARD OF REVENUE STATJSTICS.
The Board of Revenue is the Chinese treasury, the centre
of the national revenue and expenditure. It is called ^ $fl Hu-
pu, because it takes account of the population, fi p Hu-kou.
In the Chow dynasty the management of the revenue was in the
hands of the ^C llT Tien-kwan, the heavenly officers. They, the
revenue officers, belong to the fourth quarter of the year and
make up their accounts then. These accounts were not publicly
known till lately. Yet much information regarding the re-
venue is contained in historical works published at different
periods.
The employment of Western foreigners in collecting the
revenue has led to the periodical publication of the statistics of
that portion of the revenue which passed through their hands.
The regular publication of revenue tables is now in course of
adoption in all the departments of State on the ground that it
is usual in foreign countries, and some important advantages
are secured by it.
The native Customs' revenue should be Taels 3,661,000.
It is now short of this by one-fifth. This annual loss is re-
presented by Chinese native writers as due to the effect of the
foreign customs and the lekin combined. At least it has
occurred since the collection of these duties.
The Canton contingent was Taels 899,000. It is now
given as Taels 531,284. Mr. Jamieson * states it from the
Peking Gazette as 1 56,000. It had recovered considerably in
1893, as the statistics now printed show.
Mr. Jamieson notes that the Shanghai native Customs'
collection was only Taels 33,800 in 1893. In our statistics the
entry is Taels 121,287, including the collection in six Custom
* The Revenue and Expenditure of the Chinese Empire, by Geo. Jamieson,
Esq., H. B. M.'s Consul, 1897.
BOARD OF REVENUE STATISTICS.
houses in the province of Kiangsu. The amount of the native
Shanghai Customs' collection is not given in the treatise from
which the statistics which follow are taken. This book is
called % $g |f | f fj$, Collected Accounts of the Government
Revenue and Expenditure in the Reign of Kuang Sii.
In the month of November of the year 1896 Li Hi-sheng
published the treatise containing particulars of Chinese re-
venue at the present time. In the preface he remarks that in
China the Sung dynasty spent most upon its army. Among
foreign countries Russia has the most expensive army, China
now has more than a million soldiers and volunteers in
her army.
Those who in late years have done most to increase the
revenue from grain were Tso Wen-siang in Hunan, Hu Lin-i in
Hupei, Tso Wen-siang in Chekiang, Li Hung-chang in Kiang-
su, and Li Ping-heng in Shantung. Several tons of thousands
of taels were thus added to the revenue, and at the same time
there was an equal gain to the people, because unscrupulous
officials were not allowed to enrich themselves.
The lekin revenue has of late years somewhat suddenly
diminished to the extent of five or six million taels. The
reason of this is what foreigners pay for half duty paid transit
passes. These are brought by Chinese traders. Only Chung-
ching and Canton collect lekin dues at a less rate than the
transit passes. On this account Sir Robert Hart proposed to
allow native traders to receive transit passes. This the Yamen
refused, fearing that the lekin collection would suffer. At
present foreigners are allowed to manufacture native goods, and
they pay five taels on goods valued at one hundred taels.*
* The native author is inaccurate here. Piece goods pay duty according
to length and class of goods. Grey and white shirtings pay eight cundareens
a piece. Drills and jeans pay one mace, etc. The limits of length and
width are stated in the tariff. Machinery from abroad pays tire per cent ad
valorem. Also leather, ship's lights, iron pans, medicated wines, iron nails,
metal trusses to bind silk bales, musical boxes, pearl barley, shark's fins,
refuse oocoons, Chinese soap, tea chests, telescopes, watches, softwood beams,
camel's wool, etc., pay duty at five per cent ad valorem.
10 REVENUE AND TAXATION.
This is lo-ti-shui ; and it exempts from lekin. This in the
opinion of the author accounts for a heavy decline in the lekin
annual receipts.
The revenue in the reign of Shun Chih was Taels
14,000,000. Last century it became about Taels 42,000,000.
Now it is about Taels 80,000,000.
SECTION FIRST. — GOVERNMENT REVENUE AND EXPENDITURE, 1893.
REVENUE, TAELS 83,110,008.
The sources of revenue are the ordinary taxes, such as land
tax, grain, and salt ; the new taxes including the foreign Customs
and lekin and additional contributions.
In the China Mail, October, 1898, it is said that the
ordinary taxes might be easily raised to 400 million taels. If
other financial reforms were adopted, it might be raised to 700
millions.
In the same journal it is said that in 1887 Taels
30,000,000 were set apart for the creation of a navy. The
battle ships Ting-yuen, Wei-yuen, Chi-yuen, Chen-yuen, and
King-yuen were paid for from this money. Later on it was
decided to spend Taels 30,000,000 on the construction of
railways. The railway built with this money was carried from
Tientsin to Shanhaikwan. It is now being gradually complet-
ed to Moukden.
Total receipts ^ $lj, ordinary fgf iff,
additional $BBL |j| jjfc '^ and extra
tax ............ Taels 83,110,008
Total expenditure, ordinary, addi-
tional fj| j£, supplemental pay-
ments and fjfc advances ... 73,433,329
Credit balance 9,676,679
BOARD OF REVENUE STATISTICS. 11
1. Receipts from, Ordinary Taxes.
ty f Land and personal Service Taels 23,329,533.9.4.7
M %% Miscellaneous taxes 1,732,318.7.2.8
Gold Taels 24.
Rents of State property — lands,...
houses, etc. ... ' 721,503.7.5.2
Grain tax collected in silver ...• 4,447,763.6.7.7
Hao-hsien silver exchange tax ... 3,036,735.9.0.2
This tax is partly to meet loss in ex-
change and in part to supplement expected
deficit in the treasurer's accounts. It is
an old Ming dynasty tax.
Salt tax 7,679,828.9.9.5
Native customs' collection ... ... 2,844,374.8.2.9
Taels 43,792,059.8.3.0
#. Receipts by Newly-imposed Taxes under two Heads.
(Lekin and Foreign Customs, 1893).
Lekin total collection Taels 14,277,304.2.3
Foreign Customs' collection 16,801,179.7.4.2
S. Receipts by Contributions or Subscriptions.
Subscriptions to purchase titles ...Taels 4,090,171.0.4.1
Postponed payment of taxes ... 2,093,992.5.1
Disbanding troops and other reduc-
tions in the expenditure of each
province cause an increase in the
amount received, that is, an
unexpended balance in hand is
credited to the Board .,. ... 2,055,301.4.2.2
Total revenue, silver Taels 83,110,008.7.7.9
REGULAR EXPENDITURE OP CHINA IN 1893, SILVER.
Imperial tombs ... ... ...Taels 92,219.3.5.1
Palace ' 280,000.0.0.0
Provincial sacrifices 255,112.6.8.7
Ceremonial functions in provinces.
Imperial Household, Banqueting
Court in Peking are included ... 45,069.4.8.8
Pensions in Peking and in the prov-
inces 3,845,116.0.0.7
12 REVENUE AND TAXATION.
Examinations 113,852.3.1.2
Army and army horses 18,495,269.8.5.8
Post courier service 1,830,905.8.9.4
Bursaries to undergraduates ... 117,113.6.1.7
Rewards and charities to widows
and orphans, etc 1,463,897.8.6.1
Repairs of buildings 3,300,316.2.1.1
Purchases 4,122,983.9.5.9
Imperial factories 1,400,388.4.5.7
Salaries 5,144,951.7.48
Miscellaneous expenditure 300,616.2.0.2
ffi $J Total expenditure, silver 39.807,914.6.5.5
NEW EXPENDITURE.
Army Boards in the provinces ...Taels 17,069,920.3.3.6
Expenditure of native custom houses
and boards . 3,181,741.0.6.1
Paid to foreigners for articles pur-
chased 3,598,449.8.2.2
if Jf Total 23,850,111.22.1
Additional Expenditure Taels 5,315,671.7.2.1
Advances 1,881,435.2.5.7
Total additional, with advances 7,197,106.9.7.8
Maintenance of Peking departments, Taels 2,578,196.2.7.1
New expenditure, with additional /23,850,11 1.2.2.1
and advances \ 7,197,106.9.7.8
Regular expenditure ... 39,807,914.6.5.5
Total expenditure, 1893 73,433,329.1.2.7
Board of Revenue balance in hand,
silver 9,676,679.6.5.2
Total revenue, 1893 83,110,008.7.7.9
Revenue collected in 1893 in cop-
per cash 5,050,568 strings 744 cash
719,779 „ 109
4,257,529 cash
3,208,633 strings 219
BOARD OF REVENUE STATlS'l 13
Expenditure in copper cash... 4.466,879 strings 189
4,823,179 „ 974
3,285,017 „ 117
Grain revenue ... ... 4,493,075 piculs 34 pints
Grain distributed from granaries, 4,239,624 „ 2,557
Remainder in granaries, 253,450 piculs 93
Hay and straw received ... ... 4,822,612 bundles
ditto 19,599 catties
Distributed 8,191,129 bundles
ditto 19,599 catties
Remainder in store, 3,368,517 bundles
Old silver remainders in the Board
treasury Taels 3,421,254
Four-tenths of foreign duties ... 232,459.56.6
Coast and frontier defence 3,288,967.1.9.4
Army expenses 3,670,000
Total of the above four items, Taels 10,612,681
Remainder resulting from saving by
change of scales Taels 939,456.8.0.7
CHIHLI.
Lutaesalt ^.^ Taels 88,411.7.0.7
do. army 437,157.7.8.2
Salaries returned to officers ... ... 4,000
Red paper and stationery generally... 9,218.4.7.4
Ha-ta-nien duties 100,864.4.8.2
Pa-keu duties 436.6.2.2
Ta-tsz-ken 145.3.5.4
K \vei-hwa-ch 'eng reductions ... 321.4.0.2
Sha-hu-ken 16,847.8.5.5
Urhada 1,322.4.1.0
Dolonor 14,163.0.6.1
San-tso-t'a 1,580.3.1.6
Tientsin customs ... ... ... 66,051.2.3.8
do. army of Peking ... ... 66,034.6.7.6
Shan-hai-kwan reductions ... ... 9,515.7.1.5
Additional military salaries ... ... 12,000
Total revenue received from ChihlH m * Q07 171 A Q i
, , r, } Taels o27,l / 1.0.9.4
by the Board of Revenue )
14 REVENUE AND TAXATION.
SHANTUNG.
The Board received in silver revenue Taels 1,143,702 1.2.4
Peking military expenditure ... 848,318.8.1.0
Ku-pen additional army expenditure 60,000
Salt .„ , 210,000
Chefoo Customs' troops 25,000
Lin-ch'ing customs 3,830,000.3.1.4
Remainder left in Shantung after
deductions. Total Taels 3,829,616.9.9.0
HONAN.
The Board received in silver re venue Taels 320,136.1.2.6
Peking military expenditure ... 84,000
Empress jubilee contribution ,.. 29,200
Silver received for grain .... ... 160,000
Duties ,. 11,936.1.2.6
Ku-pen pay for troops ... ... 20,000
Chefoo Customs' contribution as an
addition to salaries ... .... 15,000
SHANSI.
Silver revenue received Taels 1,088,887.7.9.4
Peking military expenditure ... 771,431.0.0.7
Province military expenditure ... 115,000
Additional bannermen expenditure... 200,000
Tax on native opium 2,456.7.8.7
SHENSI.
Peking military expenditure ... Taels 109,627.7.9.3
ANHWEI.
Silver revenue received Taels 983,038.4.4.9
Peking military expenditure ... 313,595.9.9.2
Silver for grain tribute 130,000
Additional returned salaries to officers 10,530.1.5.2
Wuhu Customs 311,236.3.2.1
Foreign opium ... ... ... 163,826.1.4.6
Feng-yang customs ... ... ... 53,849.8.4.0
NOTE. — In September, 1898, Anhwei sent 80,000 taels of silver packed in
wood to Shensi and Kansu to pay troops in those provinces. See Hu-pao,
September 8th, 1898.
BOARD OF REVENUE STATISTICS. 15
KlAXGSU.
Silver revenue received Taels 2,601,671.4.7.1
Peking military expenditure ... 1,011,595.6.4.5
Province military expenditure ... 45,000
Additional returned salaries toofficers 8,250
do (probably sent from Soo-
chow) 125,476.2.7.7
Salt subscription 500,000
Salt tax 370,000
Shanghai Customs' additional return-
ed salaries to officers ... ... 10,000
Shanghai Customs' duties 148,6427.9.1
Chinkiang Customs' additional mili-
tary salaries ... ... ... 42,500
Returned salaries to officers... ... 1,250
Customs 40.000
Yangchow Customs 30,000
Hwai-an Customs 120,000
By grain superintendent silver sent
in place of grain ... ... 26.456.7.5.8
Nanking bannermen added pay ... 222,500
KIANGSI.
Silver revenue received Taeis 1,422,621.3.2.1
Peking military service ... ... 400,000
Province pay to troops 19,663.2.9.9
Silver in place of grain tribute ... 690,000
Kiukian" Customs 132,445.7.1.4
Kung-chou native Customs ... ... 40,512.3.0.8
Lekin 50,000
CHEKIANG.
Silver revenue received Taels 1,107,701.4.9.7
Peking military expenditure ... 633,745.3.4.1
Salt 220,000
Ningpo foreign Customs 152,193.7.8.1
Silver for grain 19,226.6.0.9
Extra salaries for military ... ... 66,000
WENCHOW.
Foreign Customs Taels 16,535.7.6.6
FUKIEN.
Silver Taels 935,420.7.5.7
Troops of the province ... ... 65,000
16 REVENUE AND TAXATION.
Peking military expenditure ... 115.500
Salt 108,654.3.2.9
Foochosv Customs for Peking military
expenditure .,. ... ... 266,411.4.8.4
Foochow Customs' duties 192,000
Additional for military expenditure 26,000
Foochow copper freight 10,366.5.2.0
Duty on tea 151,488.4.2.4
HUPEI.
Silver revenue received ... ... Taels 1,472,589.4.2
Peking military expenditure ... 803,237.0.3
Military expenditure in the province 65,000
Silver for tribute grain 95,3523.9
Hankow Customs' duties ... ... 154,000
Hankow Customs by economies ... 5,000
Added salaries for military officers... 200,000
Salt and lekin 150,000
HUNAN.
Silver revenue received Taels 67,940.6.7.8
Peking military expenditure ... 430,490.9.1.1
Troops in the province ... .,. 60,000
Silver for tribute grain 148,915.1.6.7
Salt and lekin 40,000
CANTON.
Silver revenue received ... ... Taels 1,241,846.2.0.2
Peking military expenditure ... 230,000
Troops in the province ... ... 120,000
In the China Mail, October, 1898, it is said that the
Nankin revenue amounts to $240.000 a year. The Emperor
receives $20,000.
Bannermen ... Taels 118,489.3.8.3
Salt 305,165
Additional pensions and troops ... 117,800
Canton foreign Customs ... ... 224,000
Tai-p'ing Customs' (Macao) Peking
military expenditure ... ... 30,000
Additional returned salaries to troops 43,600
Macao Customs 5,279.1.8.2
BOARD OF REVENUE STATISTICS. 17
SZCUWEN.
Silver revenue received Taels 572,397.8.1.0
Peking military expenditure ... 431,600
Troops of the province ... ... 60,000
Additional returned salaries to troops 2,400
Chungking Customs 78,397.8.0.1
MOUKDEN PROVINCE.
Silver revenue received Taels 226,525.0.6.8
Economies 120,044.0.2.5
Salt and Lekin 106,481.0.4.3
Total from Provinces, Taels 14,732,742.9.9.5
Received four-tenths of the foreign
Customs' revenue from
Kiukiang Taels 126,086.3.2 4
Chinkiang 49,324.4.7.2
Total, Taels 175,410.7.9.6
COAST AND FRONTIER EXPENDITURE.
Kiangsu Taels 70,000
Kiang.si 130,000
Hankow Customs 70,000
Shanghai Customs 100,000
Chekiang 170,000
Kiukiang Customs 50,000
Anhwei 150,000
Shantung 170,000
Canton Customs 120,000
Foochow Customs 100,000
Hwai-an salt 120,000
Hunan 80,000
Szchwen 260,000
Canton 80,000
Hupei 90,000
Fukien 40,000
Shansi ' ... 100,000
Kung-chou Customs 9,597.1.3.7
Total, 1,909,597.1.37
18 REVENUE AND TAXATION.
MONEY FOR ARMY EXPENDITURE.
Fukien ... - Taels 80,000
Kiaiigsi 150,000
Canton Customs 120,000
Chekiang 460,000
Foochow Customs 120,000
Canton 200,000
Kiangsu 20,000
Anhwei 40;000
Hankow Customs 240,000
Shanghai Customs 140,000
Nanking ... 20,000
Total, Taels 1,590,000
SUBSCRIPTIONS, MISCELLANEOUS DUTIES, AND OTHER
MISCELLANEOUS SUMS.
Miscellaneous sums in various depart-
ments Taels 120,227.8.0.6
Subscriptions 270,996
New subscriptions for coast defence 93,416
Expenses for food, etc 136,370.0.6.7
Returned from the Granary Yamen 12,400
A sum intended to pay for copper
and lead, but transferred to the
regular expenditure fund to be
used in paying the Peking troops 500,000
Silver transferred from the grain
commutation amount to regular
expenditure fund 300,000
Silver transferred from the regular
expenditure fund to be used in
buying copper and lead ... 1,212,608.9.2.5
Silver of the coast and frontier de-
fence fund transferred to the
regular expenditure fund ... 600,000
Silver transferred from the regular
expenditure fund to fund for con-
gratulating the Do wager-Em press
on the occasion of her jubilee ... 132,024.7
Salt subscription of Hwai-an trans-
ferred to the regular expendit-
ure fund ... 100,000
Total, Taels 3,481,043.4.9.7
BOARD OF REVENUE STATISTICS. 19
Total sura received in the provinces. Taels 2 1, 888, 79 I. 4. 2. 7
BOARD OP REVEHUE TREASURY DISBURSEMENTS.
Western and eastern Imperial tombs Taels
Troops
Purchases and work — Chung-hwa-
kung and Household
Purchases and work — Porcelain tiles
Palace — Amount forwarded by Board
Outlay — Household. Amount peti-
tioned for and forwarded
Salaries — Household expenses
Purchases and work — Moukden felt
and thread g& Tjf *
Imperial clan records
Grand Secretariat — Pensions, Chinese
Additional pensions ...
Cabinet and salaries of the keepers
of the three treasuries ...
Cabinet rewards
Guards
Board of office salaries
Colour and silk and satin treasuries;
instead of colours and silk,
silver was given ... ' ...
Board of Ceremonies salaries
Board of Ceremonies rewards to
Corea
Board of War courier service — Hay
and beans
Board of Punishments — Return of
expenditure jj| fjjj*
Board of Works
Board of Works — Powder materials
Li-fan-yuen Tartar dependencies re-
wards
Tartar Li-fan-yuen courier service ...
do. pensions of Mongol Princes
and Dukes
do. Lamas ...
Additional to Lamas...
49,144.2.98
1,708.8.0.0
1,484,389.4.1.6
77,608.6.1.6
280,000
960,000
45,975
5,539.9.6.2
36,000
123,2151.1.9
1,000
31,316.1.4.4
3,000
10,000
10,000
606,927.0.4.7
3,500
3,186
12,266.4.4.7
6,000
147,180
30,723.4.6.5
55,699
85,000
130,907.5
29,107.4.6.5
1,420
* Sheng-king is the Manchu southern province. The prefecture named
Feng-tien-fu is the capital of the province.
20 REVENUE AND TAXATION.
Additional straw and beans, Li-fan-
yueri courier service ... ... 15,952.4.1.6
Metropolitan drilled soldiers ... 15,600
Board of Sacrifices 10,627.2.8.2
Banqueting Court ... ... ... 1,600
do. 32,941.6.9.5
Stables, pensions, east and west
wings 1,380
Stables, pensions, east and west wings 25,395
Imperial academy ... ... ... 8,400
do. banner schools ... ... 32,000
Carriage repository ... ... ... 214,510.8.9.6
Chief of police 579,453.3.9.5
do. silver for grain ... ... 6,566.6.7.5
Carriage depository ... ... ... 5,000
Canals 40,814.1.0.4
Tsung-li Yamen expenses ... ... 9,800
Navy Board „ 500
1,000
New coast defence subscriptions ... 275,559
Board for printing the statutes —
Paper 10,000
Household wheat commuted for silver 19,600
Eunuchs of the Eight Banners ... 63,500.4.2.0
Stables, pensions ... ... ... 442.5.0.0
do. straw 44,000
do. troops 12,759
Workmen in Metropolitan mints ... 196,216.1.9.2
Eight Banners' pensions of Princes
and Dukes 878,700.5.4.8
Metropolitan mints 39,883.5.8.4
Eight Banners' salaries 19,111.2.5
Army rewards ... ... ... 32,599
Eight Banners' military expenses ... 4,675,969.7.0.8
Iho* park rewards 57,142.5.0.0
Eight Banners' rice commuted to
silver 1,108,441.7.1.4
Shen-chi-yirig pay for troops ... 811,560
Arms 12,000
Chihli drilled troops 579,671.1.0.0
Chahar pensions, officers ... ... 57,694.8.6.9
do. soldiers 209,484
Mi-yiin troops, officers ... ... 25,439.1.4.9
do. soldiers ... 61,275.1.8.3
* Colloquial name Wan-show-shan. This park has for tlie time taken the
place of Yuen-miug-yuen as an Imperial residence.
BOARD OF REVENUE STATISTICS. 21
Jehol, officers 65,390.4.9.9
aoldiers 107,556.2.5.3
Horses 12,465.8.0.0
Shun-tien-fu and Chihli rewards ... 480,000
„ charities 145,000
„ soup kitchens ... ... 2,000
Feng-eh'en-yuen park expenditure ... 32,000
Purchaseof copper and lead for coining 1,718,094.6.1.1
Appropriation for purchase of ditto... 1,258,094.6.0.0
H wai-an salt contractors' subscription 100,000
Grain commuted to silver ... ... 300,000
Imperial kitchen 120,000
Board of Works 13,793.1.0.3
Buildings — Wages for work done ... 39,392
Amur province addition ... ... 22,476
Empress-Dowager's jubilee 129,813.5.1.0
Total of the above 81 items, Taels 18,928,686.6.3.7
As an illustration of the above payment to Jehol, it may be
mentioned here that in the Sin-wen-pau of September llth,
1898, the Jehol military authorities are said to have sent an
officer to Tientsin to take charge of Taels 15,000 of silver
forwarded by the Viceroy of Fukien and Chekiang from
Fooehow. It was taken from the foreign Customs' revenue at
that port and was entrusted to two native banking firms |£
$£ JfC Yu-t'ai-hoa, $g |f fpf Yuen-feng-jun.
Mi-yun-hsien is 140 li north, north-east of Peking.
The Chahar tribes are Mongols. They are scattered over
the grass laud beyond the Great Wall north and north-west
of Peking.
Kirin drilled troops (from T40ths
foreign Customs' receipts) ... 280,000
Frontier defence — Pei-yang pay to
troops 440,000
Kirin frontier pay to troops ... 836,572.8.3.0
Passed to regular expenditure account 600,000
Amur province pay to drilled troops 330,000
Navy Board subscriptions ... ... 1,369.1.9.0
Total of the above six items, Taels 2,487,942.0.2.0
22
REVENUE AND TAXATION.
Provision for troops' fund, Shun-tien-
fu charity Taels 100,000
Chihli, river repairs 100,000
Railway expenditure ... ... 700,000
Si-chih-men stone road* ... ... 300,000
Wan-shou-sz monastery buildings*... 134,739.9.0.1
Carriage repository, silver for boots
and shoes for the army ... 40,000
Total of the above six items Taels 1,374,739.9.0.1
Total expenditure ...... 22,791,368.5.5.8
BALANCE REMAINING IN THE BOARD TREASURY.
Regular revenue, grain commuted to
silver, and various items ... Taels 2,706,355.7.9.1
Four-tenths of foreign Customs' re-
ceipts ............ 127,870.3.6.2
Frontier expenditure ...... 2,990,622.3.1.1
Military „ ...... 3,885,260.0.9.9
Total 9,710,108.5.6.3
Remainder resulting from a saving of
six per cent, in expenditure by
change of scales to the Ching-
p'ing TJT
... Taels 586,992.3.6.2
SECTION SECOND.— GOVERNMENT RECEIPTS.
RECEIPTS IN SILVER.
LAND AND PERSONAL SERVICE.
Shengking
Fengtieu
Chihli
Shantung
Konan
Shansi
Shensi
Taels 31,240.6.4
75,496.4.2.1.7.4
2,150,838.0.4.6.8.7.3
2,986,895.1.9.5
2,813,414.8.9.9
2,751,792.7.4.7.7
1,314,130.9.3.3
* The ^ j^[ P^ road leads from Peking to I-ho.yuen. The Empress when
going there by this road Btops for luncheon at Wan-shou-sz, which is half
the distance.
BOARD OF REVENUE STATISTICS. 23
Kansu 204,180.3.6.9.1
Anhwei >0'J.:.7.:{
Kiangsu 1.700,214.4.:}.;-,
Kian»si 1,291,288.1.;-).:;
Chekiang l,!i.->s.i;s:;.r,. I .s. 7. 5.5.2
Fukien 1,006,727. 7.3.6.9
Hupei 862,673.1.6.1
Hunan 1,001,5:51.1.7.1
Canton 916,788.3.6.8.8
Kwjingsi 334,308.4.3.7.6
Szchwen 669,101.0.0.2.0
Kweichou 49,418.0.0.8.0
Ki.in 127,892.7.3.9.6.4.1
Suiyuench'eng ... ... 35,907.7.9
Total Taels 23.329,533.94.7.1.0.9.2
MISCELLANEOUS TAXES 3& IS.
Shocking Taels 133,271.9.3.8
Fengtien 387,748.0.3.3.7.5.7.7
Chihli 102,506.8.1.4.9.0.1
Shantung 14,946.1
Honan 154,8973.3.4
Shansi 67,539.9.9.7
Shensi 30,755.1.9.4
Kansu 22,164.6.8.6
*(Gold tax, Tls. 24.)
Anhwei 40,333.115
Kiangsu 193,4928.4.6.7
Kian«si 69,809.3.1.2
Chekiang 68,852.5.86
Fukien 51,130.0.8.2
Hupei 16,880.7.8.9
Hunan 7,3331.3.9
Canton 10,431.5
Kwangsi 31,328.9.3.1.6.7.5
Szchwen 194,593.5.0.8.4.3.6
Kweichow 1,928.3.7.3
Kirin 99,949.2.5.2.4.5.8.4
Heilungkiang 32,425.1.9.6.2
Total Taels 1,732,318.7.2.9 1.2.8.1
Gold tax, Taels 24
* Probably this came from Mahommetlan gold hunters.
24 REVENUE AND TAXATION.
RENTS AND PROFITS.
Under this heading are included lands, produce, and
houses which pay rents on account of their being owned by
the State as confiscated or otherwise.
Shengking ... Taels 41,545.9.8.4
Fengtien 84,9509.0.2.6.7.6
Chihli 329,527.1.4.7.7.4.2.9
Honan 3,653.1.4.0.9
Shansi 26,984.1.7.5
Shensi 12,417.4.3.4.5
Kansu 4,995.2.3.4
Anhwei 287.7.5.6
Kianusu 30,269.6.5.3.3
Kiangsi 1,100.4.8.7
Chekiang 15,488.7.8.7.5.1.5
Fukien 8,738.7.5.2
Hupei 1,147.9.2.2.6.9.5
Hunan ... ... ... ... 513.6.3.5
Kwangtung 25,356.2.2.4.88
Kwan-si 1,449.4.7.3
Szehwen ... 10,666.5.08.8
Kirin 111,134.7.8.5.2.2
Suiyuench'eng 11,275.7.4.8
Total Taels 721,503.7.5.2.2.2.89
SHENGKING %& TJV The Monkden commandant as Tsung-
tn receives a salary of Taels 8,000. The Vice-Presidents of the
five boards under him receive Taels 300 each. There is no
board of civil office at Moukden. The governor, under the
Manchu commandant, is the Feng-tien-fn-yin. This higher
kind of prefect, ffi ^ Fu-yin, receives a salary of Taels 6,000.
The Peking and Monkden Fu-yin are the only two in the
empire. There is a Mauchu commandant at Kirin who dis-
charges the duties of governor. There is another who presides
over the Hei-lung-kiaug province, and is also governor. The
Shengkiug military commandant is also Tsimg-tu of the three
provinces.
BOARD OF REVENUE STATISTICS. 25
REVENUE FROM GRAIN COMMUTED TO SILVER.
Shengking ... ... Taels 8,151.7.4.8
Fengtieu 1,001.3.5.8.1.0.3
Chihli 18,632.7.3.9
Shantung 87,139.7.1.2
Hormn 439,897.0.0.5
Shansi 6,058.7.1.0.9
Shensi 15,918.0.6.5
Anhwei 517,578.0.2.9.3
Kiangsu 786,785.7.2.5
Kiangsi 880,510.1.2.6
Chekiang 743,922.6.7.2.2
Hupei 512,318.1.2.2.2.7
Hunan 286,221.1.9.4.4
Kuangsi 33,090.3.7.1.2
Szchwen 754.7.6.5
Kweichou 28,135.0.1.4
Kirin 1,052.9.9
Hwilungkiiing 75,260.1.8.2.4.2.9.5
Sui)'uench'eng 5,335.0.5.7.8.5
Total Taels 4,447,763.5.8.7.6.5.2.5
MELTING AND SURPLUS TAX.
Fengtien Taels 52,474.6.6.2.8.9
Chihli 274,266.0.0.0.4.0.7.3
Shantung 429,567.5.5.0.7
Honan 353,729.8.4.7
Shansi 344,315.7.0.8.1
Shensi 193,889.7.1.5
Kansu 30,749.6.4.7.1
Anhwei 120,060.7.3.6
Kiangsu 180,140.9.7
Kiangsi 145,422.0.7.5
Chekiang 124,060.6.9.6.2.5.2
Fukien 145,052.4.9.2.2
Hupei 98,409.3.1.9
Hunan 109,573.4.0.5.8
Canton 198,808.1.1.6.9.3.2
Kwangsi 32,481.7.6.9.1
Szchwen 175,220.32.0.7.7.9.8
Kweichou 20,932.4.4.7
Kirin 6,179.5.5
Suiyuen 1,437.7.4.6
Total Taels 3,036,772.7.7.5.2.6.1.1
26
Chihli .
REVENUE AND TAXATION.
SALT REVENUE.
... Taels 851,223.3.5.2
Shantung
Honan
Shensi
Kansu
Kiangsu
202,116.0.2.1
1,884.6.9.6
15,627.5.6.2
9,219.7.9.6
4,185,292.7.3.9.8.5
Kiangsi
Chekiang
Hunan
Canton
Kuan<rsi
30.
357,512.7.3.0.7.5.
93,682.9.0.3
676,974.8.2.2.8.1.
72,979.9.2.7.2.9.
2.8
4
3 3
Szchwen
823,670.9.1.7.1.5.
46
Yunnan
389,613.5.2.7.4.0.
0.0
Total Taels 7 679,828 9.9.5.2.6
4 7
Fengtien
Chihli...
NATIVE CUSTOMS' COLLECTION.
...Taels 118,7893.0.2
351,165.8.2.7.9.7
4 5
Shantung
Shansi
Anhwei
Kiangsu
Kiangsi
Chekiang
Fukien
Hupei...
119,160.5.9.2
25,822.2.6.5
230,300.1.3.3.7
121,287.9.1.7.2
355,171.9.5.2.5
33,778.9.33
193,408.9.4.7
302,863.4.6.3.3
Hunan
Kuangtung
Kuangsi
Szchwen
16,964.6.7.6
531,284.2.8.4
178,130.8.3.9
72,076.8.6.3.5.7.
6
Yunnan
Kirin ...
90,576.2.2
... 81,255.96.99.2.
94
Suiyuen
22,336.6.4.3.3
Total Taels 2,844,374.8.2.9.4.7.
2.9
Ti • f/bv the Hweitien should be Taels 4,500,000
at\by the Boa.d Regulations Taels 3,661,000
Total of the above seveu\
tables of taxes ... J
Taels 43,792.059.8.3.2.6.9.9
BOARD OF REVENUE STATISTICS.
27
LEKIN COLLECTION.
Shengking
Fengtien
Chihli ...
Shantung
Honan ...
Shansi ...
Shensi ...
Kansu ...
Anhwei
Kiangsu
Kiangsi
Chekiang
Fukien...
Hupei ...
Hunan...
Canton . . .
Kuangsi
Szchwen
Yunnan
Kueichou
Taels
674
535,546
276,299
166,523
74,152
192,342
297,991
294,117
410.504
2,132,935
1,079,000
1,925,079
1,328,167
1,044,166
869,832
1,676,800
519,478
1,074,684,
252,394
126,612
.9.2.7
.0.0.59.9
.3.0.7.6.2.2.7
•7.0.5.5
0.6.3
5.4.3
1.5.5.7
5.5.5.7
2.5.0.5
8.3.3.3.4.2
2.2.8.5
6 5.6.2.8.3.5
6.2.S
5.3.3.4.9.3.4
5.29.1
1.6.7.6.9
8.1.5
0.9.7.1
7.0.7.3
5.2.5.3
Total Taels 14,277,304.2.3.5.1.2.1.6
FOREIGN CUSTOMS' COLLECTION.
Fenstien
Chihli
.Shantung
Shansi (Russian trade)
Kansu (Russian trade)
Anhwei
Kiangsu
Kiangsi
Chekiang
Fukieu
Hupei ...
Kuangsi
Szchwen
Sui3ruench'eng (Russian trade)
Taels 489,543.59.2.1.0.1.7
703,747.7.5.0.8.8.0.4
331,161.7.6.8
1,108.9.6
177.4.0.8.5
630,870.1.9.6
6,789.9436.0.6
1,031,531.1.7.2
1,480,472.5.7.5.1
2,846,485.3.0.7
2,305,287.9.0.1
10,252.8.6.8
179,188.4.5
1,408.1.8.7.5
Total Taels 16,801^79.7. 4.2.0.8.2. !
These, added together,!
give for Lekm and [Total Taels 31,078,483.9.7.2.2.0.3.7
Foreign Customs J —.-....• -.-.-.-
28 REVENUE AND TAXATION.
SUBSCRIPTIONS.
(N.B. — The Amount is fixed by the Board of Revenue.)
Board of Revenue treasury ... Taels 3,481,043.4.9.7
Chihli 15,938.4.1.8.0.5
Honan 29,475.1.4.2
Shansi 14,227.4.3.2
Sheusi 1,641.2.9.5
Kansu 52,062.4.1.9.3
Anhwei 2,994.1.5.9
Kiangsu 63,905.8.3.1.5.6.1.2
Kiangsi 39,996.1.1.6
Chekiang ... „. ... 332.5.8.9
Fukien 250,019.3.8
Hupei 16,409.3.4.5
Hunan 611.75.5
Canton 76,056.161.6
Kuangsi 1,264.4.1.9
Szchwen 20,715.4.2.5.6.2.2
Yunnan 18,700
Kueichow 1,253
Suiyuench'eng 3,523.8.3.5
Total Subscriptions 4,090,170.2.20.1.33.2
Money for special objects, snch as repairs of the Yellow
River embankments, are met by levying it upon rich salt
farmers or other men having large property.
POSTPONED TAXES.
Fengtien ... Taels 14,290.9.1.3.6.3.0.1
Chihli 91,526.8.1.3.7.7.9
Shantung 346,892.7.3.0
Honan 95,502.6.2.9
Shansi 224,956.0.3.71
Shensi 11,857.7.2.4.5
Kansu 1.373.1.9.8
Anhwei 97,326.9.8.4
Kiangsu 192,032.7.1.1.2.8
Kiangsi ... 65,977.1.6.3
Chekiang 388,861.1.2.6
Fukien .. 16,127.5.0.8.8
Hupei 148,882.9.5.7.5
Hunan 17,689.8.4.1.7
BOARD OF REVENUE STATISTICS.
Canton 177,015.1.0.5.3.5.8
Kuangsi 19,479.1.0.4.3.9.3.5
Szchwen 79,844.5.0.7
Kueichow 100,807.8.1
Suiyuench'eng ... ... 3,547.6.4.5
Total, Taels 2,093,992.5.1.0.3.0.2 S
PROVINCIAL SAVINGS DRAWN ON BY THE BOARD.
Shengking ... ... TaeKs 112,793.4.4.3
Fengtien 19,136.3.8.2
Chihli 27,342.0.8.2.9.4.8.5
Shantung ... ... 58,749.2.9.3.8.3.3
Honan ... ... 276,989.2.3.6.5.6
Shansi 257,705.8.4.7.8
Shensi ... ... 161,462.8.0.6.3.4
Kansu 273,448.5.5
Anhwei 58,304.2.2.4.6
Kiangsu 125,954.0.1.4.3.2.4.9
Kiangsi 5,152.0.3.2
Chekiang ... ... 20,816.6.89
Fukien ... ... 113,6936.3.1.4
Hupei 56,088.2.3.8.6.7.7
Hunan 49,125.1.3.5
Canton 19,7783.5.5.2
Kuangsi 35,842.9.6.8.3.5
Szchwen 82,352.6
Kueichou 20,372.8.4.9.4.2
Kirin 274,094.7.4.9.9.7.4
Heilungkiang 5,903.9.0.0.0.7.6.8
Suiyueuch'eng 194.3.9.1.4.8
Total, Taels 2,055,301.4.2.2,7,70.4
When reductions are made in expenditure in any province
the amount not expended is a snrplus on which the Board can
draw. The amounts in the preceding table are the amounts
thus drawn.
The total of the preceding three tables— (1) subscriptions,
(2) deferred taxes, and (3) reductions in expenditure, amounts
to Taels 8,239,464.9.7.4.2.0.0.2
30
REVENUE AND TAXATION.
The three totals— regular taxes, new duties, and ad-
ditional amounts, i.e., Oh'ang-li, Yang-k'wan, with Lekin
and the three tables just entered, amount in all to
Taels 83,110,008.7.7.9.0.1.9.8.
MONEYS RECEIVED FOR LOANS IN THE PROVINCES.
Chihli Taels
Shantung
Honan ...
Kiangsu
Kiangsi...
Fukieu ..
Hunan ...
Suiyuench'eng ...
799.4.2.3
20,037.0.5.0.2.4.0.8
503.5.2 6.8
155,237.5.4.6.1.0.8.5
182,462.1.3.2
781.4.5.4.4
125,134.9.8
1,300.3.00.7
Total received for loans in the\ Taelg 486256.4.1. 3.2.4.9.3
above eight provinces J
These loans are made from public money in one province
to another province. Advances are made by the treasurer before
the right time. In such cases the amounts advanced have to
be returned.
EXPENDITURE ON THE ARMY.
Fengtien
Chihli ...
Shantung
Honan...
Shansi ...
Shensi ...
Kansu...
Anhwei
Kiangsu
Chekiang
Fukien
Canton
Kuangsi
Szchwen
Kueichou
Taels
1,679,724
3,651,126
827,431
462,312
187,248
483,638
820,144
448,953
3,901,036.
903,921.
1,167,970.
993,423.
827,089
32,027
683,872
3.2.7.5.1.8.2
4.5.1.1.2.2.7
4.9.2.0.1.3.6
1.8.6.5.7.9.1
.5.1.9
.6.0.2
.7.5.4.5
2.3.0.4.5.9.5
8.0.3 2.7.1.9
2.9.9.0.8.6
2.9.9.6
1.5
.2.3.9.3.6
2.1.9.0.4.5
7.6.8.5.8
Total, Taels 17,069,920.3.3.6.9.1.2
BOARD OF REVENUE STATISTICS. 81
Receipts tmder the head Po $£ Shou J|fc. Instead of being
sent direct to the Board they are paid to another province by
order of the Board.
Shengking .„ ... Taels 176,913.4.8.6
Fengtien 553,742.7.9.9.3.6.6.8
Chihli 201,169.2.0.2.9.1.6,9
Shantung 108,013.8.7.3.9.4
Honan 150,165.1.4.6.5.2
Shansi 981,646.0.5
Kansu ... 76,999.4.7.2
Anhwei 240,289.1.0.1.6.2.0.6
Kiangsu 405,196.3.8.8.5
Chekmng .< 413,514.5.1.8.8.0.7.2
Fukien ... 1,118,309.0.6.7.7.8.8.9
Canton 444,739.4.2.1.8.2.2.0
Kuangsi 459.2.7.2
Szehwen ... ... ... 904.8005.7.9.2.2.7.5
Kueichou 683,872.7.6.8.5.8.0.0
Total, Taels 1,769,920.3.3.6.9.1.2
RECEIPTS FROM H &* OLD BALANCES IN EACH PROVINCE.
Treasury of Board of Re venue, Taels 10,612,682.6.9.6
Shengking 556,322.8.5.1
(Gold, 4,034.1.1.7)
Fengtien 779,893.8.1.6.9.9.1.4
Cliihli 4,204,696.5.4.9.6.5.5
Shantung 600,049.1.0.4.3.8.0.3
Honan ... ... ... 1,461,148.0.5.1.6.8.9.4
Shensi 1,027,027.6.1.9.5.1
Kansu 4,101,233.3.6.8.8.3.4
(Gold, 272.8.4.9.2)
(Gold ore unmelted, 5.4.2)
Anhwei ... 715,796.7.1.1.3.9.0.5
Kiangsu 3,478,632.0.7.6.8.0.4.2
Kiangsi 543,099.4.8.2.4
Chekiang 1,299,839.2.9.3.4.0.1.6
Fukien 1,162,111.6.2.4.5.1.5.4
* Example of old balances. — Viceroy Liu says in a despatch, Sin-weft^
August 12, 1898 : Chiu-kuau Taels 224,061 to the credit of the Ch'en-fang-
cha S| §# H, had accumulated from February, 1896.
32 KEVEN'UE AND TAXATION.
Hupei 1,115,374.7.2.9.7.2.7.8
Hunan 219,779.6.1.8.3.8
Kuangtung 891,642.2.3.2.0.8.3.2
Kuangsi 274,182.8.7.3.6.2.7.2
Szchwen 2,507,579.4.7.6.4.2.6.6
(Gold, 2.9.8)
Yunnan 83,802.6.0.7.84.2
Kueichou 792,616.5.8.8.9.5.8
Kirin 52,723.4.2,5.7.8.4.7
Heilungkiang 42,346.9.1.5.3.2.3
Suiyuench'eng 276,781.3.5.1.0.8.6
Total, Taels 39.906,248.1.3.0.0.1.0.3
Gold Taels 4,309.9.4,6.2
Gold ore Taels 5.4.2
RECEIPTS FROM OLD BALANCES WHICH SHOULD BE ON
IN THE PROVISOES.
Fenqtien ... ... Taels 9,204.8.6.6.5
Clnhli .......... 17,311.4.0.3.6
Shantung ......... 2,226.6.3.1
HOIKUI ......... 381,534.9.9.8
Shensi ......... 1,941,791.7.1.6.2.3
Kansu ......... 293,569.4.3.2.4
Anhwei ......... 81,308.3.2.6.1
Kiangsu ......... 1,684,721.6.3.5.7.8.7
Kiangsi ......... 2,780,231.7.3.5.8
Fukien ......... 448,852.2.9.2.4.9.6
Hunan ......... 9,411,921.0.6.5
Canton ......... 159,553.0.1.4.1.7.8
Kunngsi ......... 4,708.8.5.6
Szehwen ......... 3,086,763.0.9.6.6.2.0.2
Kueicbou ......... 7.554,566.8.0.9.2
Total, Taels 27,858,265.8.7.8.9.7.7 2
Supplemental receipts arising from the snrns fixed by the
board not being reached. ^ $ jfc fa literally, not agreeing
with the sum received.
Canton ... Taels 2,304.4.3.3.5
Total of the preceding sixl „
supplemental amoiuts j Taels 10-^3,413.1.6.4.7.8.6
BOARD OF REVENUE STATISTICS. 33
Total of Gold Taels 4,309.9.4.6.2
Gold ore unnielted ... ... ... 5.4.2
Total revenue in A.D. 1893, Taels 189.053,421.9.4.3.7.2.8.4
Gold Taels 4,333.9.4.6.2
Gold ore unmelted 5.4.2
SECTION THIRD.— GOVERNMENT EXPENDITURES
EXPENDITURE ON IMPKRIAL TOMBS.
Board of Revenue Taels 50,853.0.9.8
Chihli 41,366.2.5.3.8.3.5.9.5
Total, Taels 92,219.3.5.1.8.3.5.9.5
PALACE EXPENDITURE.
Board of Revenue Taels 280,000
EXPENDITURE ON SACRIFICES.
Board of Revenue Taels 10,627.2.8.5-
Sheugkiiig 2,241.9.9.1
Fengtien ... ... .. ... 16.
Chihli 4,357.4.29
Shantung 6,859.4.1.6
Honau 17,434.1.9.8
Sliansi -.. 10,196.7.1.3.9
Shensi 10,914.5.4.7
Kansu 7,413.4.1.7
Anhwei 8,555.7.1.4
Kiangsu 13,919.9.9.8-
Kiangsi 13,425.8.3
Chekiang 22,196.1.0.5
Fukien 11,825.7.6.3
Hupei 12,274.6.1. 6.2,5
Hunan 73,407.5.4.2
Kuangtung 14,922.8.8.7
Kuangsi 2,313.2.0.1
Szchwen 10,327.
Yunnan ... 283.2.2.9
Kueichou 1,018.4.2.2
Kirin 396.1.7.6
Suiyueneh'eng ... ... ... 184.5.1.7.7 .
Total, Taels 255,112.6.8.7.8.5'
34 REVENUE AND TAXATION,
PUBLIC FUNCTIONS.
Board of Revenue Taels 21,200.
Chihli ... 603.
Shantung , 178.5.8.5
Honan ... ... ... ... .., 519.
Shansi 15,637.5.3.6.1
Shensi 604.4.5.4
Kansu ... 149.6.2
Kiangsu ... ... ... 1,562.6.7.2
Kiangsi ... ... 1,070.8.6
Chekiang 1,986.9.0.3
Fukien. 623.7.5.2.8
Canton... , 447.6.3
Kuangsi ... 415.4.5.7
Szchwen 328.6.3.7
Kueichou ,. ... 132.
Suiyuench'eng 13.8.0
Total, Taels 45,069.4.8.8,9
The amonnt Taels 21,200 is made up of Nei-wu-fu Taeb
19,600 and Kwang-ln-sz Taels 1,600.
SALARIES.
Board of Revenue ... ... Taeis 1,783,518.6.0.2
Shengking ... ... 199,732.7.8.1
Fenstien 31,481.4.2.7
Chihli 56,708.8.6.1.5.5
Shantung • ... 256,559.2.1.4
Shansi 74,689.4.1.8.5
Shensi 103,009.2.1.6
Kiangsu 13,207.4.0.6.5
Anhwei 102,814.8.5.2
Kiangsi 92,395.4.6.2
Fukien 88,952.4.9.1
Chekiang 138,246.7.6.2.8.2.4
Hupei 88,8548.9.8.2.2
Hunan 62,416.0.6.9
Kansu 72,512.8.2.5.6
Szchwen 149,598.4.1 8
Kuangtung 114,934.4.9
Yunnan 38,403.6.7.6.9
Kueichou 29,251.05.5
Kuangsi 88,492.6.6.3
Sinyueneh'eng ,. 288.
Total, Taels 3.845,116.0.0.7.3.9^
BOARD OF REVENUE STATISTICS. 35
EXAMINATIONS.
Fengtien Taels 281.
Honan 5,120.9.6.4
Shantung 2,349.8.9.3
vShensi 11,000.
Kansu 11,662.8
Kiangsu 2,607.7.9.9
Kiangsi 20,859.0.5.9
Chekiang 10,608.2.5.6
Fukien 21,169.5.7.9.2
Hupei 7,970.3.4
Hunan 3,625.4.4.4
Kuangtung 9,436.3.1.2.1.1.1.2
Kuangsi 211.8.6.6
Kueichou ... ... ... 5,950.
Total, Taels 113,852.3.1.2.3.1.1.2
ARMY.
Board of Revenue Taels 7,322,245.9.1.2
Shengking 371,338.7.0.2
Fengtien 57,968.7.5.1.4.4.5.2
Chil.li 275,437.8.7.1.7.7.0.6
Shantung 503,124.7.6.8
Ilonan 335,652.4.8.3
Shansi 641,938.58.1
Kiangsu 775,942.4.4.0.0.6
Anhwei 99,571.5.5.4.3
Kiangsi 73,581.98.3
Fukien ... ... 975575.7.5.8.0.2.4
Chekiang 1,209,052.5.0.3.8
Hupei 1,122,532.3.7.5.8.8.2
Hunan 425,335.3.1.6
Shensi 523,893.5.0.6.2.2
Kansu 514,853.3.8.9.4
Szchwen 1,001,362.5.9.1.2.1
Kuangtung 953,523.1.8.1.8.6.8.7
Kuangsi ... ... 227,233.6.9.7
Kueichou ... ... 120,595.6.2.1
Kirin 530,072 1.0.3
Heilungkiang 208,564.8.3.7.4.4
Suiyuench'eng 225,971.9.3.1
Total, Taels 18,495,369.8.5.8.4.2.0.5
3C REVENUE AND TAXATION.
COURIER SERVICE.
Board of Revenue Treasury ... Taels 157,218.8.6.3
Shengking 27,443.9.9.9
Fengbien ... 6,753.4.9.4
Cl.ihli 5,707.3.4.3.0.4
Shantung 151,358.3.1.5
Honan 282,388.6.0.5
Shansi ... 191,939.4.2.6
Shensi 191,939.4.2.6
Kansu 144,097.3.6.7
Anhwei 63,720.7.2.9
Kiangsu 99,031.4.5.9
Kiangsi 69,371.4
Chekiang 64,226.1.8.2
Fukien 29,315.4.2
Hupei 114,293.0.7.8
Hunan 62,227.4.7
Canton 10,428.4.4.7
Kuangsi 3,461.3
Szchwen 34,784.8.2.4.8
Kueichou 61,316.6.2.4
Kirin 75,607.1.1.6.6
Heilungkiang 18,681.5.6.3
Total, Taels 1,830,905.8.9.4.6.4
BURSARIES TO ABLE BACHELORS OF ARTS.
Board treasury ... ... ... Taels 8,400.
Chihli 2,654.8
Honan 11,959.6.0.1.7
Shensi 11,052.1.7.7
Kansu 4,494.6
Anhwei 4,613.2.1.3
Kiangsu 19,887.0.8.2
Kiangsi 3,991.4.9.8
Chekiang 9,368.3.1.6
Fukien 13,551.3.4.0.4
Hupei t 5,409.1.8.5
Hunan 1,795.1.8.4
Kuangtung 5,514.4.0.4.4
Kuangsi 3,060.8.3.4.1.2
Szchwen 10,559.6.2
Kueichou 538.7.6.2
Heilungkiang ... ... 263.
Total, Taels 117,113.6.1.7.6.2
BOARD OF REVENUE STATISTICS. 37
REWARDS AND CHARITIES.
Board treasury ... ... Taels 854,484.
Shens?king 5,459.3.6.3
Fengtien 16,592.8.3.7.8.2.2.2
Chihli 36,479.0.9.5.0.1
Shantung 19,916.9.4.8
Honan 7,743.3.9
Shansi 215,659.2.4.3
Shensi 29,825.6.5.2.0.8
Kansu 7,348.6.8.1
Anhwei 8,204.4.2.6
Kiangsu 17,935.0.2.7.4.2.5
Kiangsi 19,340.0.4
Chekiang 51,734.1.8.5.3.0.3.8
Fukien 38,679.2.4.1.6
Hupei 15,481.1.4.9.6.9.5
Hunan 20,828.4.6.1
Canton 30,621.9.6.8
Kuangsi , ... 534.4.7.6.1.2
Szchwen 32,933.5.8.2.0.3.5
Kit-in 28,120.9.6.0.4
Heilungkiang ... ... 3,726.2
Suiyuench'eng 2,249.
Total, Taels 1,463,897.8.6.1.9.8.1.6
Among the rewards are the houoars decreed to officers
who have died in battle, j&ji £ Jlj $• chen-waug-yuen-pien ; gifts
of money to soldiers, ffi -Jj J£ J| chn-li-ping-ynng, and to
persons having hereditary titles, -ftf; H shih-hsi. Asylums for
the aged, for fonndlings, for widows, and gifts of food for the
poor and for beggars, are assisted from this fund.
REPAIRS OF WALLS AND PUBLIC OFFICES $j£ $§.
Shengking ... ... Taels 41,278.4.2.3
Fengtien 26,422.7.4.6.2.5.2.2
Chihli 404,920.4.5.9.9.6.5
Shantung 647,529.2.5.2
Honan 687,477.2.4.8
Shansi 712.1.4.6
Shensi 376.8
Kansu 1,419.4.5.1
Anhwei 28,396.5.7.4
3g REVENUE AND TAXATION.
Canton ......... 'n
Kuangsi ...... 10.1.64
Szchwen .........
Kirin ......... 84,520.6.5.5.5
Heilungkiang ...... 4,581.9.9.7.3.6
Suiyuench'eng ...... 1,396.7.3.8
Total, Taels 2,300,316.2.1.1.4.4.1.8
Charges to this account are made for repairs of city walls
and moats, magistrates' offices, temples to the dead, roads,
wayside booths, forts, river embankments, sea walls, and
bridges.
OFFICIAL PURCHASES, $; |Jf T'SAI-PAN.
Board of Revenue ...... Taels 2,792,134.5.1.1
Shengking ......... 10,863.6.3.1
Fengtien ......... 14,163.4.1.2.5.1.5.2
Chihli ............ 37,456.0.0.3
Shantung ......... 200,666.7.8.0.0.3.2
Honan ......... 43,836.0.0.3
Shansi ......... 20,779.1.2.4
Anhwei ......... 64,956.9.9.7
Kiangsu ......... 696,628.1.8.7.9.3.3
Chekiang ......... 16,146.5.7.1.5.5
Hupei ......... 77,746.5.0.6.7.7
Hunan ......... 29,992.0.1.4
Canton ......... 16,335.7.4.2
Szchwen ......... 65,122.9.6.1.6.6.3.7
Yunnan ......... 34,785.5.8
Kirin ...... 1,369.9.3
Total, Taels 4,122,983.9.5.9.4.6.3.9
The pnrchases of the Board of Revenue refer to materials
bought for the Imperial household. The building of the
palace called If; life "§£ Cheng-hwa-kung was very costly. It
was a residence for the inferior wives of the Emperor. The
expenditure was Taels 1,500,000. The manufacture of porce-
BOARD OF REVENUE STATISTICS. 39
lain tiles cost Taels 77,000. The manufacture of gunpowder
cost Taels 30,000. The repair of the road outside the west
city to Hai-tien cost Taels 300,000.
Soochow Imperial Factory, for silks and satins, Taels
1,081,425.3.3.8.9.
This sura includes the expense of the Nanking Imperial
Factory for satins.
Hangchow Imperial Factory for silks, 318,963.1.1.8.2.5.2.9
Total, Taels 1,400,388.4.5.7.1.5.2.9
OFFICIAL SALARIES.
Board of Revenue* Taels 227,552.8.9.4
Shengking, Salaries of Officers
at Moukden 8,141.5 2.4
Fengtien Prefecture, Moukden 245,822.9.4.2.6.3.1
Chihli 398,551.9.6.82.9.2
Shantung 157,253.2.6.5
Shansi 286,948.6.7.7.3
Honan 284,453.1.5.4
Kiangsu 365,984.4.6.3.4.6
Anhwei 183,381.4.7.1
KianSsi 147,743.8.1.9
Chekiang 285,599.3.8.9.5.7.5
Fukien 250,236.5.7.6.6
Hupei 192,809.8.2.9
Hunan 224,921.1.9.9.6
Shensi 205,461.0.2.7
Kansu 254,048.5.5
Canton 197,552.2.9.7.4
Kwangsi 153,210.0.0.7.4.5
Szchwen 588,415.1.8.3.8
Yunnan 337,404.9.9.8.5.0.8
Kweichou 40,229.0.4.9
Kit-in 74,313.6.1.7.0.2.6.8
Heilungkiang 24,049.8.7.2.8.6.0.8
Suiyueneh'eng 10,865.9.7.2.2
Total, Taels 5,144,951.7.4.8.7.2.8.6
* This is the cost of salaries for Peking officials.
40 REVENUE AND TAXATION.
MISCELLANEOUS EXPENDITURE.
Chihli ... Taels 16,302.2.4.4.2
Shantung 157,616.7.2.5
Shansi 38,553.0.27
Kiangsu 8,299.86.3
Kuangsi 673.6.0.6
Szchwen 65,262.9.9.4.8.8.1.2
Suiyuench'eng 13,907.7.4.2.0.6.6
Total, Taels 300,616.2.0.2. 1.4.7.2
It may be noticed here that one-half of the miscellaneous
expenditure belongs to Shantung, then governed by Li Piug-
heng, but afterwards by Chang Ju-wei.
Total of fifteen items ordin-"| _
ary expenditure, 1893. )Taels 39,807,914.6.5.5.8.8.9.6
SUBSIDIES TO BOARD OP REVENUE AND TO EACH PROVINCE
CONSTITUTING A SUPPLEMENTAL REVENUE.
Board of Revenue Taels 18,407,750.9.2.8
Shengking 461,953.0.5.2
Fengtien 41,320.9.6
Chihli 3,807,170.2.2.7.9.2.0.4
Shantung 270,108.8.6.4.4.8
Honan 8,000.
Shensi 3,529.0.8.4
Kansu 4,944,911.9.2.2
Anhwei 154,011.5.9.2.8
-Kiangsu 999,908.8.9.5
Fukien 307,5264.7.1.4.1.7
Hupei 122,800.
Kuangsi 148,262.5.4.8.8.6.2.5
Kueichou 1,714,413.7.4.8.3.0.5
Kirin 83,134.
Heilungkiang 119,000.
Suiyuench'eng 210,918.4.9.9
Total, Taels 31,804,720.7.9.3
These supplemental revenues in each province are accord-
ed to them by old rule. For example in Chihli there are
Hwang-ch'ai or imperial special duties requiring pecuniary
BOARD OF REVENUE STATISTICS. 41
outlay to support the persous appoiuted. Kansu receives a
large amount because it is a frontier province. Kueichon
receives a subsidy because it is thinly populated. The Board
of Revenue receives, in order to send forward, probably for the
Manchu establishment and the army, eighteen million taels.
The remaining thirteen are from the provinces.
LOCAL EXPENDITURE ON NATIVE CUSTOM HOUSES AND BOARDS.
Fengtien Taels 95,991.1.0.5.3.2
Chihli 865.667.1.3.4.4.7.7.9
Shantung 140,889.4.3.9.2.1.1
Shansi 8,932.
Shensi 39,842.1.3
Kansu 44,171.0.5-5.7
Anhwei 73,122.3.3.3.8.4.5
Kiangsu 612,950.8.1.2.7.0.2.6
Kiangsi 111,964.2.3.5
Chekiang 274,709.4.7.2
Fukien 152,938.8.5.8.7
Hupei 552,536.5.6.12.9.6.4
Hunan 2,115.5.0.7
Kuangtung 45,969.4.2.2
Kuangsi 46,819.3.0.5.2.1.6
Szechwen 48,513.0.3.1.1.9.8.8
Yunnan 51,947.3.1.7.6.1.7.8
Kweichow 12,661.3.4.0.7
Total, Taels 3,181,741.0.6.1.9.85.5
PAYMENTS IN EACH PROVINCE TO FOREIGNERS FOR ARTICLES RECEIVED.
This is headed ft & ^ Jj(.
Chihli Taels 59,214.6.3
Shantung 10,315.8.3
Anhwei 58,438.5.7
Kiangsu 1,390,294.8.9.3.6.4.7.2
Kiangsi 87,000.
Chekiang 311,996.5.8.5.3
Fukieii 1,356,785.8.1.8.3.0.9.7
Hupei 262,041.6.6.4.8.9
Kwangtung 62,361.8.3.0.2.4
Total, Taels 3,598,449.8.2.2.3.8.6.9
42 REVENUE AND TAXATION.
These payments are probably chiefly for artillery.
Total of three items of new j 23,850,111.2.2.1.2.8.4.4
expenditure, Anno 1893, j
PAYMENTS FROM EACH PROVINCE OP SUMS DUE.
These payments are headed ff j£ j£ %£, expenditure on
account of deficiency in previous years.
Cl.ihli... ... Taels 243,217.3.2.4.3.4.8.6
Shantung 274,486.8.2.2.9.4.6.1
Honan 33,952.3.2.9
Shansi 154,673.3.1.4.3
Shensi 3,824.1.8.5
Kansu 76,9852.5.3.8.8
Anhwei 136,020.4.0.1.7
Kiangsu 904,805.1.5.3.9.1.7.2
Kiangsi 477,755.6.9.8
Chekiang 616,255.3.9.1.2.0.1.8
Fukien 997.553.1.2.2.1.7.5.2
Hupei 207,531.47.5.8.3.6
Hunan 71,929.7.9.4
Kuangtung 106,393.8.1.0.8
Szchwen 770,677.3.7.9.7.5.0.8
Kweichou 239,610.2.6.4.4.1.2.9
Total, Taels 5,315,671.7.2.1.2.6.8.6
The Chinese system allows postponement in paying taxes
when there is inability to discharge the debt to the government
at the due date.
ADVANCES MADE BY THE PROVINCES TO THE GOVERNMENT.
Taels 14,247.7.1.2
Honan ............ 367,694.7.2.6
Shansi ... ... >t% ttt 22,324.1.4.7
Shensi ............ 60,055.4.4.0
Anl.wei ............ 381,611.3.7.2
Kiangsu ............ 143,526.9.2.5
Kiangsi ............ 128,423.2.2.1
Chekiang ............ 656,194.0.54
Hupei ............ 221.20.0
Hunan ............ 10,647.7.4.3
Kuangtung ............ 1,139.2.8.2
K«angsi ............ 4,900.7.7.6
BOARD OF REVENUE STATISTICS. 43
Szchwen 90,256.1.6
Kweichou 192.4.9.2
Total, Taels 1,881,435.2.5.7
. land|Total)Taels7>197)106 9 7 8 2 6 g
AMOUNT SENT PROM THE PROVINCES TO MEET THE EXPENSES OP
GOVERNMENT DEPARTMENTS IN PEKING.
Fengtien ......... Taels 28,188.9.6.0.9.2.5.6
Chihli ............ 171,022.1.5.3.8.8.0.4
Shantung ......... 138,861.6.1.9
Honan ......... 33,011.0.7.3.6.2.5
Shansi ......... 6,755.4.0.1
Shensi ......... 4,700.
Kansu ......... 23,226.7.1.3
Anhwei ......... 246,948.4.8.6
Kiangsu ......... 657,659.0.9.4.2.2.4
Kiangsi ......... 182,504.0.4.1
Chekiang ......... 152,931.2.3.5
Fukien ......... 705,629.3.1.6.5
Hupei ......... 71,542.0.5.9
Hunan ......... 3,704.9.5.1
Kuangtung ......... 136,560.
Kuangsi ......... 2,492.2.9.1
Szchwen ......... 9,050.6.8.9
Suiyuench'eng ...... 3,408.1.8.7.5
Total, Taels 2,578,196.2.7.1.7.5.5
The preceding four totals'!
make the expenditure [• Taels 73,433,029.1.2.7.1.9.7.6
for 1893 in all ...J i — ==
CONTRIBUTIONS FROM THE PROVINCES FOR THE PEKING
ARMY, j^ Tjf jfa CHI^-CHING-HIANQ.
Shengking Taels 120.
Fengtien ... ... 22,203.4.6.9.8.2
Chihli 278,471.7.7.8.9.7.6
Shantung 785,475.5.8.6
Honan 352,600.
Shansi 1,080,367.0.1
Shensi 75,623.8.9.1
Anhwei ... ... 1,208,657.6.0.3
44 REVENUE AND TAXATION,
Kiangsu 2,205,025.1.3.2.6,9.2
Kianosi 1,872,100.5.6.7
Chekiang 1,386,695.6.25.9.1.6
Fukien 1,256,046.8.7.4.9
Hupei 1,230,224.9.6.2.2.8.3
Hunan 639,409.7.4.7.9
Kuangtung 848,977.3.3.7
Szchwen 578,000.
Suiyuench'eng 202.3.9.1.4.8
Total, Taels 13,820,201.9.7.7.9.6.7.9
CONTRIBUTIONS IN AID FOE THE NATIONAL ARMY.
Board treasury Taela 1,941,452.8.5.3
Shengking 271,953.0.5.3
Fengtien 226,197.1.9.7.4
Chihli 138,453.0.3
Shantung 359,250.4.1.7.4.7.1
Honan 1,397,214.5.2.7
Shansi 2,868,207.1.5.7.3
Shensi ... 276,759.9.1.1
Kansu 3,565,192.66.7
Anhwei 504,844.1.5.4
Kiangsu 4,549,972.4.4.4.1
Kiangsi 631,612.9.1.5
Chekiang 914,409.6.3.5.8
Fukien 399,094.5.6.2.3
Hupei 1,159,789.1.29.4
Hunan 280,951.9.0.6.6
Kwangtung 320,488.5.5.6
Szchwen 531,800.
Suiyuench'eng 32,687.2.1.1.4
Total, Taels 20,370,328.6.0.7.9.6.9
AMOUNTS PROM THE PROVINCES TRANSFERRED BY
ORDER TO OTHER PROVINCES.
Board treasury Taels 7,341,680.5 4
Feugtien 9,213.6.5.0.5
^hlhl1 2,266,702.3.8.5.0.7.6
bhantung 343,132.8.0.2.7
Honan 336,767.9.0.5
bhansi - 930,392.4.7.3
BOARD OF REVENUE STATISTICS. 45
Shenai 2,481, 351. 1.0.5.2.1
Kan.su <>60.2.9.1
Anhwei 61,379.1. 7.6.1
Kian»su 1,633,750.6. -1
Kiangsi 3.990,578.5.7.4.8
Fulcien 395,140.5.6.4.3.9.6
Hupei 504,766.6.5.6.8.1.4
Hunan 10,148,470.05.0.1
Kuansitung 1,042.720.7.9.2.3.2.3
Szchwen 3,332,319.5.1.0.4.0.4
Yunnan 230,180.
Kueichou 8,301,841.4.7.7.4
Kirin ... 96,116.9.0.5.7.4
Total, Taels 43,782,165.5.0.8.7.7.3.6
In explanation of this system of transference of funds it
may be observed that Szchwen, a rich province, was ordered to
transfer Taels 180,000 of the salt and likiu collection to Kwei-
chou, a poor province. Kweichou has to maintain a large mili-
tary force. The collections from taxes, duties and likin amount
to Taels 395,000. Kweichon, according to Mr. Jamieson's
statistics, received in one year from Szchwen, Taels 350,000;
from Hunan, Taels 30,000; from Chekiang, Taels 10,000; from
Shantung, Taels 28,000 ; from the Shanghai Customs' collection,
Taels 320,000; from Kinkhmg Customs, Taels 58,000; from
Canton Customs, Tuels 10,000. Total, Taels 1,381,000. This
sum was expended in the province of Kweichou for salaries,
for the army, for the support of boards, and other requirements.
REVENUE INSUFFICIENT FOR EXPENDITURE.
Chihli ... ... Taels 1,800.
Kwangsi 146,895.1.2.8.4.6 1.8
Total, Taels 148,695.1.2.8.4.6.1.8
The preceding four totals — "]
Poking array, national
army, amounts trans- \ Taels 78,121,391.2.1.6.0.0.0.2
ferred, and deficiencies
— make in all ...
Grand Total, Taels 151,554,720.3.4.3.1.9.7.8
46 REVENUE AND TAXATION,
SILVER IN HAND IN EACH PROVINCE,
Board Treasury ... Taels 9,710,108.56.3
Shengking 584,294.6.0.2
(Gold, 4,034.1.1.7)
Fengtien 702,1186.9.5.3
Chiiili 4,453,695.9.7.3
Shantung ... 760,333.2.1.5.9.9.5
Ilonau 1,444,629.1.1.3.5.6.5.3
Shansi ... 1,245,431.6.2.3.4
Shensi 548,574.7.9.2.2.6
Kansu 4,425,821.6.1.7.8.5.4
(Gold, 296.8.4.9.2)
(Gold sand, 5.4.2)
Anhwei 599,784.2.3.1.6.0.6.6
Kiangsu ... ... 3,692,237.9.3.6.62.1.8
Kiungsi ... ... 533,701.5.8.2.4
Chekiang ... ... 1,457.081.9.1 0.7.7.0.1
Fukien ... 1,129,878.6.6.9.48.7.4
Hupei 977,276.7.9.4.5s
Hunan -211,136.9.4.9.1.8
Kuangtung 891,775.3.2.0.6.8 9.3
Kuangsi 189,887.4.6.7.2.9.0.1
Szchwen 2,530,582.8.0.4.9.5.4
(Gold, 2.9.8)
Yunnan 142,082 8.0.4.9.5.4
Kueichou 913,848.1.1.1.0.9.0.1
Kirin 56,390.1.33.3.7.3.7
Heilungkiang 15,500.7.2.3.1.6.8.5
Suiyuench'eng 282,528.7.0.3.5.7
Total, Taels 37,498,701.6.0.1.5.3.0.5
Gold Taels 4,333.9.4.6.2
Gold sand Taels 5 4.2
REVENUE RECEIVED IN COPPER CASH.
Board of Revenue 270,447 strings 174 cash
Good cash 1,099,696 „ 866
Shengking* 147,654 „ 621
Small cash ... ....1,309,695 „ 752
Fengtien, good cash 152,734 „ 815
small cashf 1,898,937 467
* la strings of 660 cash each.
t In strings of 330 cash each.
BOARD OF REVENUE STATISTICS.
47
Chihli ...
Shansi ...
Shensi ...
Anhwei
Kiangsu
Chekiang
Fukien ..
2,392 strings 809 cash
2.697
2,444
... 243,993
... 3,998,866
9,934
5,590
Hupei 2,997,134
Hunau 357,420
Kirin 15.300
Heilun»kiang 702,086
Lar»ecash 10,403
Suiyuench'eng... ... ... 1,556
Total, 5,050,568
286
855
749
933
719
320
377
585
300
446
527
744
Additional receipts in copper
cash ......... 719,779 strings 109 cash
Further receipts ...... 4,257 „ 529 „
Small cash received ...... 3,208,633 „ 219 „
EXPENDITURE IN COPPER CASH.
Board Treasury
Other receipts ...
Shengking, large cash*
„ small „ f
Fengtien, large -strings
„ small „
Chihli
... 195,246 str
... 1,263,491
... 133,835
... 1,309,639
... 210,219
... 1,975,377
1,666
ings 949
>»
, 230
, 752
, 288
, 467
, 740
, 857
, 909
, 369
, 890
, 600
, 285
, 701
, 671
, 226
, 116
, 584
430
Shansi ...
4,060
Shensi ... ...
7,439
Anhwei
Chekiang
Fukien ...
... 654,021
... 4,161,842
11,627
6,284
Hupei ...
... 2 290512
Hunan ...
... 340972
Kirin
15876
Heilungkiang ...
Strings of 660 each
Suiyuench'eng...
... 831,140 ,
9,573 ,
1,031 ,
cash
Total 4,466,879
* The large are in strings of 660 cash each.
t The small are in strings of 330 cash each.
89
48 REVENUE AND TAXATION.
Additional ... 848.683 strings 82 cash
4.823,179 „ 974 „
Strings of 330 each, 3,285,017 strings 219 cash
TRIBUTE GRAIN RECEIVED.
Fen^tien ... Piculs 101,041.00.2.0.2
Chihli 86,727.2.3.6.0.7
Shantung ... 345,462.9.1.3.8
Sliausi 87,841.1.5.1.8
Shensi 120,201.9.3.7.2.5
Kansu 383,191.1.8.03
Anhwei 241,141.2.1.3.3.9
Kiai^su ... 1,223,973.4.2.2.5
Chekiang ... ... 605,295.0.7.6.7
Fukien ... 91,031.3.7.92.1
Hupei ... ... 8,360.9.8.5.5
Hunan 82,441.1.6
Kuangtung 342,303.7.0.8.8
Kuangsi ". 89,832.6. 0.7. -~>.9
Szchwen 17,518.8.4.5.8.7
Kirin 43,163.5.1.9.6
Heilungkiang 28,231.6
Suiyuench'eng ... 9,065.8.0.2.4
Total, 4,493,075.3.4.8.7
TRIBUTE GRAIN DISTRIBUTED.
Fengtien Piculs 99,139.0.7.9.7
Chihli 81,701.7.0.2.2
Shantung 320,679.9.7.8.1
Shansi 77,143.3.7.6.3
Bhenai 141,754.1.5.4.5
Kansu 193,954.1.9.1.4
Anhwei 272,217.0.3.5.4
Kiangsh 1,223.973.4.2.2.5
K.ian«,'si 584,211.6.4.6.6
Chekiang 534,857.3.8.6.8
Fuk.en 88,457.1.1.5.3
HuPei 6,291.6.3.6.6
Hunan 81,515.6.6
Kuangtung 326,016.2.3.1.9
Kua"gsi 109,797.4.6.4.9
wchwen 11,509.8.7.4.8
BOARD OF REVENUE STATISTICS. 49
Kirin ... 43,268.9.1.2.6
Heilungkiang 30,844.2.8.2.8
Suiyueuch'eng 12,331.2.0.3.3
Total, 4.239,624.3.5.5.7
Tribute Grain in Hand, ... Piculs 253,450.9.9.3
HAY AND STRAW RECEIVED.
Fenetien 453.060 bundles
Chihli 685,483 „
Shansi 859 „
Sl.ensi 109,883 „
Kansu 3,573,327 „
Szchwen ... ... ... ... ... 19,599 catties
Total, bundles 4,822,612
Catties 19,599
HAY AND STRAW DISTRIBUTED.
Fengtien 261,031 bundles
Chihli 82,714
Shansi 856
Shensi 108,873 „
Kansu 7,737,655 „
Sechwen ... ... ... ... ... 19,599 catties
Total, bundles 8,191.129
Catties 19,599
Hay and Straw in Hand, Bundles 3,368,517
50 REVENUE AND TAXATION.
REVENUE AND EXPENDITURE.
VIEWS OP MENCIUS ON CUSTOMS' DUTIES.
Mencius advocated the abandonment of all barrier taxes
as being unrighteous exactions. In Book 3. part 2, chapter 8,
he states this in reply to Tai-ying-chii. This great officer of the
Sung dukedom said to him : " I am not able at present to be con-
tent with a tithe on the produce of land. I cannot abolish the
barrier and market tax, but I ask if you will approve of my
diminishing the tax in the meantime and wait for a year
before taking strenuous measures." Mencius said : " It is always
wrong to steal a neighbour's fowl. A good man will not say.
this year I will take only one fowl ; next year I will cease the
practice."
ORIGIN OP TITHES.
By the Hia statutes, B. C. 2000, every husbandman re-
ceived fifty mow of land and paid the produce of five mow to
the government. The Yin statutes, B. C. 1600, gave a ninth
part of 630 mow to each of eight husbandmen. The remaining
seventy mow were cultivated by the eight farmers for the
government. The Chow dynasty, B. C. 1 100, gave 100 mow to
one family. Ten families cultivated 1,000 mow and paid one-
tenth to the government.
TANG DYNASTY TAXATION.
In the year A. D. 763 there was an edict stating that when
there were three in a family two only should be taxed, and the
land tax was two pints of grain to the mow. If we assume
that two piculs represent the grain produced, it thus appears
that the tax was only one per cent, of the value.
From A. D. 763 and onward on account of the defects in
levying the three kinds of taxes known as Tsu-yung and T'iau
REVENUE AND EXPENDITURE.
51
an edict decided that a summer and autumn tax should be le-
vied on land according to area. In the next reign, A. D. 780 to 805,
when Yang Yen was minister, it was decided that the summer
tax should be levied in July and the autumn tax in December.
03
FIVE PER CENT. LOAN CONTRIBUTIONS IN 1898.
Prince Kung (deceased)
Prince Kung
Prince Su
Prince Ch'ing
Prince Twan
Lien, son of the Fifth Prince
Lan Kung
Yung Lu
Hsii Ch'ung
Kang Yi
Sun Chia-nai
Ching Sin
Wang Wen-shao
Ch'i Siu
Hsii Ying-kwei
Liao Shou-heng
Hsii P'u
Ch'ung Li
Chao Shu-ch'iau
Ch'ien Ying-p'u
Hwai Ta-pu
Hsii Shu-ming
Chung Kwang
Hsii Yung-i
P'u Shan
Li Shan
P'u Liang
Chang Ying-lin
T'ang Ching-ch'ung
P'u T'ing
Wen chih
Hsii Hwei-feng
Hsii Cheng-U
Shih Shu
Taels 20,000'
3,000
5,0(»0
20,000
6,000
3,000
1,000
10,000
2,500
10,000
2,000
10,000
20,000
10,000
2,000
4,000
2,000
10,000
1,000
5,000
2,000
1,000
10,000
2,000
1,000
10,000
2,000
1,000
1,000
1,000
1,000
1,000
500
5,000
REVENUE AND TAXATION.
Cham? Tsui ^ ^
Ch'ung Kung £1 &
Sun Ytt-wen & it 0C 1.000
Chang Shun -1 M 3,0t
Wen Lin £ $ 2,000
Hu Yii-feii fa m ^ 1.000
AVu T'ing-fang* ft g 3? 10,000
Lii Hai-hwant S $ ^ 6.000
Lo Feng-lut Ji M ^ 3'°°0
Yang Juf $ M 3,000
YiiKengt *g? J^ 3.000
Hsii King-ch'engf ft ^ JS 3,000
Weng T'ung-yii § Ml fe 10,000
LiTwan-fen ^ 18 |i 1.000
Chang Yin-heng ^1 1 M . 10,000
f4t ^ 243,000
Total 4 Officers of 1st, 2nd, and 3rd button
(£pap^T^t^m 35,500
Total — A ^ |g, Taels 278,500
The preceding are the amounts actually received in the
treasury of the Board of Revenue. Probably one-third of the
subscriptions are patriotic gifts. The remainder have been or
will be repaid. It was the indemnity to Japan after the war
of 1896 that led the government to make this appeal to the
nation. Interest at five per cent, was promised to all subscribers.
SPECIAL CONTRIBUTIONS IN THE PROVINCES.
Chihli ]j| H 316,200
Shansi (Ij |£ 130,000
Kwangtung jf j£ ffi gg £ ft 251,600
Fukien |g ^ 180,000
Hunan fa ffi 90,200
Kansu # jjf 100,000
Shensi j^ § 200,000
Honan jpj ^ 308,400
* iti $! ^C {S Minister abroad in America.
t ih ^1 ^>' E Minister abroad in Germany, England, France, and Russia.
REVENUE AND EXPENDITURE.
53
Yellow River Super-
intendent
Kwangsi
Shantung
Sinkiang
Grain Transport *1
Superintend- >
ency )
Hupei
Anhwei
Kweichou
Chekiang
Szchwen
Yunnan
Kiangsi
Chahar General
Foochow
K'ingchou
Canton
Amour
Kirin
Jehol
Moukden
Sian
w
34,000
48,700
130,600
154,300
80,000
73,900
50,ODi)
210,000
433,160
59,200
284,900
12,000
23,600
15,6'JO
4,900
27,150
112,650
7,300
250,000
7,000
Total H ^t J|£ f&, Taels 3,992,660
REVENUE IN 1899. — This is, \na.n.(Chung-wai-pao, Novem-
ber 17th) essay on the grain tax, stated to be
Land and personal service Taels 23,000,000
Foreign Customs 16,000.000
Likin 14,000,000
Salt, regular duties, miscellaneous")
melting and compensation, > 20,000,000
grain commutation ... ...J
73,000,000
In this, extra taxes $J #M& £ft are n°t» included. Also the
sums paid as taxes beyond what the law stated, and short pay-
ments of taxes due, are not taken account o£
54 REVENUE AND TAXATION.
CONTRIBUTIONS OF HWAI-NAN SALT MERCHANTS.
In the Shen-pao, April 29th, 1899, the Hwai-nan and
Hwai-pei merchants are stated to have undertaken to pay one
million taels for certificates. The time when this sum should
have been paid has passed. The commissioner M ft ll il fJ.
who resides at Yangchow, has received a despatch from Viceroy
Lieu stating that he learns from the Pay Office j£ H Jjj
of Nanking that the Soochow and Shanghai Likin Boards owe
to four foreign States Taels 92,500. The Shanghai Custom
House will not be able to continue for a long time to lend this
sum. They ask me to direct the Hwai salt commissioner to
pay back this loan out of the subscriptions of the Hwai-nan
salt merchants. The salt commissioner replied that the
amounts received under the head of subscriptions were quite
limited and altogether insufficient for this purpose. Could the
viceroy find the required sum elsewhere ? In this difficulty
the viceroy gave orders to the Pay Office (Chi-ying-chii) and
the Defence Board (Ch'ou-fang-chii) to undertake this respon-
sibility. They replied that out of the million taels' subscription
of the salt merchants two hundred thousand from the Hwai-pei
administration had been received and paid out by the salt
commissioner. Out of the eight hundred thousand due from
Hupei, Hunan, and Kiangsi only 180,000 had been advanced.
What of the remaining 600,000 taels ? The salt administration
of the three provinces mentioned should advance each a portion
of the sum, Taels 92,500. Let each be required to pay 20,000
Taels. Then the salt commissioner can apply for a proportionate
amount to the Anhwei salt department, and this, with the
collection due from the conveyance merchants ($ji ^ $f "$£),
will make up the deficiency, so that he will be able to send the
Taels 32,500 needed to the Shanghai Customs to pay the
foreign loan. The Shanghai Customs' department writes that
last year they had lent this money, and this loan could not be
continued. The result was that the salt commissioner at
REVENUE AND EXPENDITURE. 65
Yangchow found 30,000 Taels in the treasury and added two
thousand five hundred from elsewhere. He entrusted the
San-tsin transmission bankers with the amount for immediate
conveyance to Shanghai and wrote despatches to the viceroy
and to the Chi-ying and Ch'ou-fang offices informing them that
he had done so.
Sir N. J. Hannen estimated the annual revenue to
be: Land tax, 25,088,000; grain tax, Tls. 6,563,000; salt
gabelle, 13,659,000; likin, 12,952,000; Customs, foreign,
21,989,000 ; native, 1,000,000 ; duty and likin on native opium,
2,229,000; miscellaneous, 5,500,000. Total, 88,979,000, or
about £14,829,000.
Revenue and expenditure, 1896, about £14,850,000.
Total debt, 40,1)00,000 ; gross Customs' revenue, £3,751,023.
Yearly interest due, about £2,500,000.
Total imports, £33,764,999 ; total exports, £21,846,903.
Imports from the United Kingdom, £5,] 79,767.
Exports „ „ „ „ 2,684,722.
The public debt of England was £638,266,482 on March
31st, 1898. Less Suez Canal shares and other assets,
£25,241,799, it amounts to £613,024,683.
The Daily News of April 26th, 1901, states from the Chung-
wai-pao the following statistics of the revenue of China : —
1. Land and personal service of eighteen provinces, Taels
29,000,000. Of late years they do not exceed Taels 24,000,000.
2. Supplementary taxes from eighteen provinces should yield
Taels 3,000,000. The actual amount has been Taels 2,500,000.
3. Customs, Taels 1,600,000 have been collected.
4. Grand Canal traffic. — The amount levied should be
Taels 1,930,000 per annum. The actual amount has been
Taels 1,300,000.
5. The value of tribute rice on the Grand Canal should be
Taels 2,169,000. Actual receipts, Taels 1,800,000.
56 REVENUE AND TAXATION.
6. Salt taxes and additional salt likin.— Total receipts
have been Taels 13,400,000 per annum.
7. Likin, Taels 16,000,000.
8. Miscellaneous duties, Taels 1,000,000.
9. Ordinary Customs' duties, Taels 2,700,000.
10. Foreign opium duties, Taels 17,000,000.
11. Foreign opium likin. Taels 5,000,000.
12. Native opium likin, Taels 1,800,000.
Total, Taels 88,000,000 per annum received by the Chinese
government.
EXPENDITURE OF THE CHINESE GOVERNMENT.
1. Land and poll taxes retained in the eighteen provinces
for local expenses, Taels 5,450,000.
2. Supplementary taxes retained in the provinces for local
expenses, Taels 2,500,000.
3. Miscellaneous taxes and duties retained in the provinces
for local expenses, Taels 1,600,000.
4. Income on Grand Canal traffic deducted, Taels
1,300,000.
5. Value of tribute rice on the Grand Canal retained,
Taels 1,800,000.
6. Soldiers' pay for Manchu Banner men and Green Flag
regiments in the eighteen provinces, Taels 12,000,000.
7. Soldiers' pay for troops, specially raised for coast and
river defence, Taels 18,000,000 to 19,000,000.
8. Customs' duties retained for local expenses, Taels, 445,000-
9. Salaries of foreign Customs' staff, Taels 3,168,000.
10. Expenses of the Imperial Household, Peking, Taels
600,000.
11. Additional expenses of the Imperial Household, Taels
500,000.
12. Railway construction and maintenance, Taels 800,000.
13. Additional military outlay in Kansu, Taels 480,000.
REVENUE AND EXPENDITURE. 57
14. Manchurian provinces: — Salaries of officers and pay of
troops, Taels 490,000.
15. Peiyang and Nanyang imperial navy should be Taels
500,000. Actually expended, Taels 400,000.
16. Legations abroad. — Paid by the Customs, Taels
1,000,000.
17. Shantung coast soldiers' pay, Taels 600,000.
18. Yungting river repairs in Chihli, Taels 340.000.
19. Foreign loans, principal and interest, inclusive of
additional amounts to compensate for loss by gold exchange,
Taels 23,000,000 to 24,000,000.
20. Salaries and soldiers' pay : — Peking army expenditure,
8,000,000.
21. Frontier defence, Taels 2,500,000, inclusive of Taels
500,000 recently added.
22. Reserve for military expenses, Taels 200,000.
23. Board of War. — Salaries and pay for officers and men,
Taels 1,200,000.
24. Banner organizations, Taels 660,000.
25. Additional pay of Manchu troops, Taels 1,380,000.
26. Additional salaries and wages, Taels 260,000^
Total annual expenditure, Taels 101,400,000.
58 REVENUE AND TAXATION.
MEMORIALS ON REVENUE.
HU-PU MEMORIAL ON THE NAVY.
The Board beg to present a return of the ensuing year's
expenditure. In April, 1895, the naval administration prayed
the Emperor to direct that the payment of the officers of the
navy an I other items in the navy expenditure should not be
made separately. It is better that all money should come to the
Board. The Board can purchase ships and arms. The Board
can supply the Nan-yang and Pei-yaug expenditure and pay
the new-drilled troops of Hei-lung-kiang. This was ordered,
and we in a memorial prayed the Emperor to require the
viceroys, governors, and superintendents of Customs to send all
money for the navy to the Board. This new arrangement was
to begin with 1895. This does not affect the retention in the
provinces of a certain proportion by the system hitherto in use.
The sum formerly set apart for General Lni Cheng-kwan may
in the new heading be classed as frontier defence expenditure.
The amounts of subscriptions for coast defence in each province
and the native opium likin should now be transmitted to the
Board of Revenue. Out of the native opium likin the Board
will each year appropriate Taels 300,000 to the Feng-chen-
yuen* and other offices in the capital. In 1896 by edict we
were commanded to appropriate a sum for the Yuen-miug-
yueu repairs in addition to those at Wan-shou-shan. The
sums sent us to spend on naval administration since this
change took place have been few. In the provinces it appears
to have been felt that the naval department is practically
abolished and that the money of the Board remains unused
* The Feng-chen-yuen (^s Jg g|) is a yamen in Peking which is manned
by the Nei-wu-fu slaves. They supply requisites for the place, such as food
and clothing.
MEMORIALS ON REVENUE. 59
in the treasury. It is not considered in the provinces that
we give out sums to the military department. The military
expenditure is less than before, but the Atnoor province ex-
pense is not small. The drilled force there has to be paid as
before. The Board gives monthly pay to the ne\v Tientsin
land force in barracks outside Shau-hai-kwan. The Board
pays the Pei-yang Brigade (^ j|t). In all we pay Taels
2,000,000 a year in this way. The amounts sent from the
provincial custom houses would have been better able to meet
these calls had there not been a falling off during lute years
in Customs' receipts. We pray the Emperor to direct the
heads of the provincial administration in each instance as also
the Customs' superintendents to forward promptly the amounts
due to the Board for the year 1899 on account of the military
and naval expenditure of the Nan-yang and Pei-yang depart-
ment. We also pray that the superintendent of Customs may
be directed to distinguish carefully in returns the year and
the particular account headings to which the expenditure in
each case belong. Tuis will be a real aid to us in our system
of accounts.
APPROPRIATION OF LIKIN FUNDS.
The following arrangement was made for supplying funds
to the navy administration for 1899, including all amounts
now transferred to the Board : —
Kiaug-su likin collection, Taels 400,000, eight-tenths to
be forwarded to the Board and applied to the Nan-yang ex-
penditure.
Chekiang likin, Tls. 400,000, eight-tenths to be forwarded
to the Board for Pei-yang expenditure.
Kiaugsi likiu, Taels 300,000, to be forwarded to the Board ;
Taels 200,000 for Pei-yang expenditure, Taels 100,000, for
other uses.
Canton likin, Taels 300,000, retained in the province.
60 REVENUE AND TAXATION.
Fnkien likin, Taels 300,000, retained in the province.
Here follow the foreign Customs' accounts.
Kiang-su and Chekiang. Amount not fixed. Four-tenths
and a half are to be forwarded to the Nan-yang and Pei-yang
departments.
Shan-hai-kwan Customs. Four-tenths.
Chefoo. Amount not fixed. Pei-yang.
Canton and Swatow Customs. No fixed amount.
Fnkieu Customs. No fixed amount.
Chekiang Customs. No fixed amount.
Fukien foreign opium and likin, Taels 240,000. The
amount formerly forwarded for the New Laud Brigade (§f $?§£
j|£ 3g) is now to be applied to the New Volunteer Central
Brigade (ff JC tj* %L) to the extent of 100,000 Taels.
The remainder, Taels 140,000, is forwarded to the Board
treasury.
MEMORIAL OF MIN-CHE VICEROY REGARDING THE NORTH-
EAST FRONTIER DEFENCE.
In the Chung-wai, September 6th, 1899, appeared a return
of deficits in the contingents for North-east Frontier Defence
from various provinces. The deficit in Chekiang from 1883
amounted to Taels 690,000. The deficit in Fukien from 1882
to 1898 amounted to Taels 662,000. In 1894 the Fukien and
Chekiang viceroy in a memorial stated that the Fukien
province defence was important and the funds available for
military expenditure were deficient. He begged that the
deportation of funds to the north might be delayed. This
was in the time of the war with Japan. The Board of
Revenue supported his petition, which was granted. When-
ever there was a surplus it must be sent, so that the
required amount might be paid by instalments. At present
it ia needed, and the whole deficit ought to be forwarded.
MEMORIALS ON REVENUE. 61
MEMORIAL OF KIANGSU GOVERNOR.
Deficit in the amount due from the Kinkiang customs: —
The whole amount due from 1882 to 1895 was Taels 331,200.
In 1895 the governor of Kiaogsa iu a memorial pleaded for
delay. He needed to wait for a large collection of duties.
This was allowed. In 1898 the Board asked the Emperor to
require an investigation on the part of the governor into the
state of the provincial treasury. Could he or could he not pay
the deficit ? The governor's reply was that the Customs'
receipts were not sufficient to allow of the required payment.
The loans negotiated with four foreign countries had to be met.
There was also the payment of Aruhold, Karberg & Co.'s loan
to the Hanyang administration. A part were at four per
cent, interest and another part at 5^-ths per cent. The gov-
ernor asks that he may be permitted to delay the payment of
the amount due for the north-eastern frontier defence nntil
the foreign loans are paid. By the annual payment of the
Customs' receipts, whether they amount to more or less in a
year, he will be able to forward all that is due.
NATIVE CUSTOMS' REVENUE.
The Sin-wen-king-pao, August 17th, 1899, prints a memor-
ial of the Customs' Taotai for Hwai-an. The fixed amount is
Taels 254.363.6.0 1. The & & surplus tax is Taels 110,000,
The last superintendent from February 2nd, 1898, to May 30th,
that is,iu 120 days, received in the three custom houses — Hwai-
an, Hai-chow, and Su-chien — Taels 7,704.7.2. The present
occupant from May 31st to January 22nd, 1899, that is, in 240
days, received Taels 33,609.8.1.3. The tax remitted on account
of scarcity in Kiaoguan and Shantung was Taels 7,164.7.0.5.
In all, the Hwai-an Customs received Taels 35,635.5.1 in a year
and remitted Taels 5,90(1.4.7. The Su-chien Customs received
Taels 5,458.1.7.4 and remitted Tucls 1,258.2.3.5. The Hai-
62 REVENUE AND TAXATION.
chow Customs received Taels 220.2.4.9. The total receipts of
tiiree native custom houses were Taels 48,478.6.3.8. The
deficit in the fixed surplus was Taels 315,884.9.6.4.
Beside this the Hwai-au Customs' granary account has a
total collection of tea duty of Taels 13.3.9.4. The Hai-chow
Customs' tonnage on sea-going junks Taels 459.1.1.1. Accord-
ing to the Board regulations all that has been collected has
been forwarded to the Board.
The deficit on the surplus tax has been compensated by
drawing on the ordinary tax J£ J|| collection a sum amounting
to Taels 14,443.3.1. la 1897 the harvest was limited by
constant floods and drought. In addition, the Transit Passes
issued by the foreign Customs ^ |j| diminish the receipts at
the native custom houses and barriers. There is also ranch
smuggling at the towns named Tsing-er and Shao-pe. Through
the operation of these canses the Customs' receipts have fallen
off considerably. The memorialist, a Manchu, Kin Sheng}
regrets to be obliged to add that the weather in 1898 was
most un propitious. Such was the distress that viceroys
jiud governors united to ask for remission of duties and
likin. There was a great lack of money for traders to
nse, and business in consequence languished. There was
also a rebellion at "Wo-yang and Tang-shau which further
contributed to limit the receipts at these custom houses.
In Peking, says- the Hu-pao of October 27th, 1899, the
Customs' receipts are less by Taels 138,106 than in the previous
year. The amount was then Taels 176,858; collection counts
from the beginning of the Chinese year to the 1st of the
ninth month.
PRECIS OP REVENUE EDICT.
Ou July llth, 1899, an edict on revenue said that
corruption abounds in the Customs' (native) lekin and salt
departments. A remedy ninst be applied. Such was the Ian-
MEMORIALS ON REVENUE. 63
gnage of a former edict which required the Grand Secretaries,
Cabinet, Six Boards, and Nine Bureaus to consult and report
on this matter. Yesterday memorials were received which
said that a bold and insatiate spirit of corruption everywhere
prevailed. A way mast be found to terminate the present
habit of receiving presents and wrongful appropriation of funds.
Beside the united memorial there were separate memorials
by Sii T'ung, Chun Liang, Yuen Ch'ang, Kao Khe-hwei, I Kn,
and Chang Chung-hiu. Some recommend an increase in taxa-
tion ; others advocate some change of special importance,
A second conference took place, and some excellent suggestions
were made. (Such being the language of the edict it is clear
that in this document while the Emperor speaks, and the
Empress-Dowager approves, the ideas of the edict on revenue
are the result of the conference of the chief ministers and
their colleagues. When their ideas appear to the Emperor to
deserve separate consideration, they are separately stated and
approved or condemned. A common phrase to use at the end
of a memorial is, we beg the Emperor to carry out by edict
this suggestion.) This is a time when difficulties bristle in
our path. The army needs money to maintain it. Every
officer, high or low, should exert himself on behalf of the
State. But instead of this in the Customs, lekin, and salt de-
partments abuses are always on the increase. The officers
in those departments are influenced by selfish cupidity
and not patriotism. The Manchu generals, viceroys, and
Governors have their favourites, and gloss things over.
They are listless and care not for the welfare of the
State.
On account of the fertility and wealth of Kiang-nan,
Kang Yi was sent to improve the revenue in the three depart-
ments— Customs, salt and lekin. He will not fear the \
of calumny, and he will be able, in conjunction with the
Mauchu general, the viceroy, and the governors, to discover
64 REVENUE AND TAXATION.
the real facts. The actual amounts of collected taxes under
the treasusers, superintendents, and local tax offices, together
with subscriptions of traders, will be learned and all abuses
probed to the bottom. It will then become possible to
terminate the misappropriation of funds and to apply
all available money to aid the revenue. Within three
mouths memorials mast be sent from each responsible high
officer.
There is another feature. Though money does not go to
the State or to the trader altogether, it may go to companies.
This is adverted to by Sii T'nng. The companies intended are
the China Merchants' Company, the Telegraph Company, the
Kai-ping Mining Company. So long as their profits remain in
their own possession the State is not benefited. It is hereby
ordered that within three months these companies, especially
those managed by Sheng Siuen-hwai, shall present to us an
accurate statement of receipts and expenditure, with the
amount to be placed at the disposal of the government and
asking for the imperial decision.
In the same way the Chihli viceroy is hereby ordered to
prepare statements of the receipts and expenditure of the
Kai-piug coal mine and the Mo-ho and Chieu-au gold mines.
Mo-ho receipts have fallen off. Let this matter be set right.
Regulations for the new Chien-an gold mine should be drawn
up. The whole should be reported to us for decision. The
only railway that pays ia the Tsin Ln. But it is a short line,
and borrowed money has to be paid back before revenue is
available. The money used is partly official and partly
belongs to private persons, who must be reimbursed. The
great profit will be that of the Lu Han line when it is
finished.
Chun Liang thinks railway construction should be vigor-
ously prosecuted. We do not agree to this, for the present
at least. Yuen Ch'ang thinks the lekin needs to be collected
MEMORIALS ON REVENUE. 65
on new principles. He proposes six changes, of which
some can be accepted. The suggested extra expenditure
can be referred to the Board. Tlie collection at bar-
riers and various local offices can be made either by
government servants or by selected gentry, as the Manclm
general, the viceroys and the governors regard as most
advisable.
The Peking official memorialists have named Ch'eng I-Io
and other Taotais as snitable to take office. This may be
arranged by the high officers of the provinces to which they
belong.
I Ku recommends that there be an increase in the Customs
and salt duties and in the lekm. There is DO objection to
placing these collections in the hands of traders, so far as
the Lo-ti tax is concerned. But traders cannot manage the
collection of taxes ^on goods going to or coming from other
provinces.
I Ku and Chang Chnng-hin suggest an addition to the
taxes. To this proposal we say no. We will not be less
liberal than our ancestors for 250 years. The country prospered
with light taxation. We prefer to rely on the patriotism of
the people and the gratitude of the high officers who owe their
position to imperial favour. We look to them to do their
utmost to increase the revenue in the present crisis. Why
should they weary and vex the people by demanding more
from them than they now pay ?
The gentry and people should know our intentions. Let
the Manchn generals, viceroys, and governors inform them
by proclamations. The directors of companies and office
managers should assist in making this known. The
government does not wish to take all the fish in the lake and
leave none behind. What is required is that all balances
of money should be faithfully transferred to the State
treasury.
66
REVENUE AND TAXATION.
GERMAN STATEMENT OF PUBLIC REVENUE IN CHINA.
(From the King-sh'i-wen Sin-pien 8, p. 22.)
Actual amount
received.
Land tax.
Amount properly
due.
Chihli
3,029,644
Shantung ...
3,380,052
Shansi
3,056,407
Honan
3,250,263
Kiangsu
3,277,971
Auhwei
1,655,454
Kiangsi
2,077,645
Fnkien
1,248,200
Chekiang ...
2,794,340
Hupei
1,124,700
Huuim
1,162,736
Shensi
1,627,513
Kansa
231,104
Szchwen
668,482
Kwangtnng
1,279,903
Kwangsi
393,703
Ytiunan
210,531
Kweichow ...
31,581
Manchurian provinces
221,774
Total, Taels, fa ff
30,721,003
2,200,000
2,600,000
2,600,000
2,316,000
1,468,000
1,046,000
1,118,000
1,010,000
1,400,000
950,000
1,150,000
. 1,550,000
204,000
2,390,000
1,600,000
500,000
300,000
125,000
560,000
25,087,000
REVENUE OF CHINA.
1. Land tax j^ ^
E& *£ f a
t T 1 • J"1- '•"• **^
4. Lekm ... ... *| ^ «a
5. Maritime Customs' $ R ^
6. Native „ ± m ft
7. Opium lekm ... j- -^ ^
8. Miscellaneous duties m Jjf ifr
25,088,000
6,562,000
] 3,659,000
12,952,000
1,000,000
2,229,000
5,500,000
ft Total, Taels, dt j| ^ 88,979,000
STATEMENTS OF REVENUE. 67
RICE CHANGED FOR SILVER. }f f§ ^ fg.
Commutation Amount chang-
Kinds of grain. Rate. ed for silver.
nmtt
Coarse rice and
*• -» 4/| *-*-^
white rice.
Kianjrsn ^§ £l 3£
Changed for ail-
850,000 ver at two taels.
1,700,000
Chekiang \$ p jfc
450,000 do.
900,000
Kiangsi
600,000
Hnpci
270,000
Auhwei
750,000
Hnnan
240,000
Honan
300,000
Millet.
Shantung 4$i ?fc
200,000
280,000
Total, piculs, 1
,500,000
5,040,000
JAPANESE STATEMENT OF THE REVENUE OF CHINA.
INCOME.
Land tax Taels 24,000,000
Personal service commutation tax ... 2,500,000
Miscellaneous taxes in the provinces ... 1,600,000
Miscellaneous collections in the provinces 1,000,000
Grain commuted to silver ... ... 4,100,000
Salt 13,500,000
Lekin 16,000,000
Native customs 2,700,000
Imperial maritime customs ... ... 22,000,000
Opium tax 1,800,000
Total, Taels 88,200,000
EXPENDITURE.
Government 10,000,000
Manchu soldiers' pay 1,380,000
Palace ... 1,100,000
Administrative expenditure in the provinces 20,000,000
Land army 300,000
Navy 5.000,000
Legations abroad 1,000,000
68 REVENUE AND TAXATION.
Foreign Customs 3,600,000
Yellow River ... 940,000
Railways ... 800,000
Payment of forei-n debts 24,000.000
Special expenditure (f| fjg ft) ... 3,300,000
Total, Taels 100,112,000
MR. G. JAMIESON'S SCHEME FOR INCREASING THE
REVENUE OF CHINA.
(Shen-pau, September 12th, 1901.)
By abolishing the lekin and increasing the foreign customs'
collection the annual amount realized will be Taels 22,000,000.
If the Chinese native customs are administered by the
foreign customs' staff it will be expedient to limit the juris-
diction of each custom house. Thus Kiangsu and Chekiang
have one system of collection. The province of Kiangsi and
the vicinity of the Poyang Lake form the area of a second
custom house. The third custom house will have jurisdiction
over the Tung-ting lake and the provinces of Hunan and
Hupei. Szechwen forms a sufficient area for the collection of
duties by one custom house.
Customs' Collections by Land: — Custom houses are es-
tablished and customs' collections made on three principal
routes : 1. From Poyang Lake to Kwangtuug. 2. From
Hunan to Kwangsi. 3. From Kiangsu to Shantung. If rail-
ways do not pass out of the area over which the custom house
has jurisdiction, they should not pay taxes.
Imports, Tls. 167,380,000= Duties, Tla. 5,730,000 Additional Duties, Tls. 20,836,000
Opium = „ 5,477,000 „ „ 5,477,000
Export* 147,037,000= „ , 5,405,000 „ „ 5,9C1,000
Total Tls. 16,612,000 Total Tls. 32,274,000
By the absorption of the native customs in the foreign
Imperial Maritime Customs the revenue of the latter will be
increased.
HUPU DEFICIT.
69
Imports, Tls. 68,000,000,
Native opium
Exports
Re-exports
Tonnage
Likin
Native customs
Duties, Tli. 1,184,000
„ 477,000
2,901,000
1,717,000
612,000
14,000,000
20,500,000
Total Tls. 39,003,000
Additional Duties, Tls. 8,600,000
„ „ 477,000
612,000
6,000,000
47,S<>3,000
PAYMENT OP HUPU DEFICIT IN 1899.
(The Chung-wai-pau, June 28th, 1899.)
Hupei Province. — Smuggling prevention
expenditure, amounting to (sent to
Wuchang to await orders from the
Board) Taels 50,000
Increased tax, on Chang-lu salt, to be levied
from July 8, 1899. (This will yield,
if seven-tenths are assigned to the
revenue) 200,000
Chekiang. — No addition is made to the
salt tax. Traders offer as a free gift
(pau-hiau) fg $fy for 1899 60,000
After 1899, by instalments spread over
five years, traders will give ... ... 150,000
Shensi. — The addition to the salt tax
amounts to 80,000
The Sheng-king pawnbrokers' tax for 1897,
still due, will yield 32,300
The same tax for 1898 will be 28,520
In 1897 the grain tax outside of Feng-t'ien
province, after subtracting the di-
minished soldiers' pay appropriation
and three-tenths of the magistrates'
salaries, amounts to ... ... ... 5,211
In paying the regular amount for frontier
defence to the Kirin Taotai, the
Board deducts (being the remainder
due to the Board still in the hands of
the said Taotai) 24,490
In Hei-lung-kiang, when soldiers' pay for
autumn is asked for, the sum to be
deducted on account of tobacco tax
and brokers' license tax amounts to 40,684
70 REVENUE AND TAXATION,
The Hnpei fixed contingent of tribute grain ia piculs
30,000. The tribnte grain Taotai should send it. The value,
with estimated expense of conveyance, is Taels 70,000. This
amount has, on account of the Board of Kevenue treasury
being empty, gone to pay foreign loans. The tribute grain
Taotai prays the viceroy and governor to memorialize the
throne, asking that further time may be granted him for pay-
ment. (Chung-wai-pao, August 26th, 1899.)
EXPENDITURE IN A.D. 1558.
In the year 1558 it was ordered that one million taels
of silver should be given over for the use of the palace, in
addition to the Emperor's special expenditure. This was the
result of the influence of the eunuchs at that time. In
addition there were 400,000 taels, the confiscated property
of delinquent officials and penalties for offences against
customs' regulations. The eunuchs grew bold. They would
send despatches to the Board of Revenue for silver, and they
did not take the trouble to say for what purpose or to what
amount silver was required. This is stated in the history
about 1567. To this the Board objected. They petitioned
the Emperor to check the eunuchs, but without success.
Shen Tsung came to the throne A. D. 1573. In his eighth
year (Wan-li 8) the treasury was yearly receiving Taels
4,500,000 of silver, (Ming History 79, 10,) Taels 200,000 beyond
the amount recognized as suitable in A. D. 1436. Soon after
Taels 70,000 were added for feed of horses, and the treasuries
of the Board of Revenue, that of the Imperial Banqueting
Court, and of the Imperial stud, were nearly empty.
The Board of Works had a treasury for the produce
of silver mines. The president of the Board paid workmen
with this silver. The Emperor rebuked him and ordered him
to replace the amount so used by other silver. From this
EXPENDITURE. 71
time all the silver of this treasnry was applied to palace
expenditure. The eannchs at this time were conrt favourites.
They were of low origin and without Confucian education.
Their cleverness pleased the Emperors and aided them in many
ways. There was always a feud between them and the Con-
fucianist class. They cast covetous looks on the silver that
was now fast being added through foreign trade and the
working of mines to the stores accumulated by the Mongols in
their wars.
The salt administration in the Ming dynasty is connected
closely with the history of the currency. According to the
method pursued at the close of the fourteenth century, salt
farmers manufactured salt within fixed territorial limits.
Each salt certificate, or yin, represented 200 catties, and this
was equivalent to one hundred catties of rice. It is singular
that at present (July, 1897) twenty-five copper cash will buy
one catty of rice and in places half a catty of salt, but salt is
usually much cheaper than this. Thus, at Canton salt and
rice are nearly equal in price, because Canton is on the sea
where salt is cheaply manufactured, whereas on the river at
Hankow and beyond it, in fresh water districts, the people
suffer from a too heavy taxation of an article so necessary as
common salt. I am told that at Nanking the price of rice
and of salt is much the same per catty. Beyond this up the
river westward the expense of conveyance adds to the price
of salt
A certificate 51 yin means 675 catties (Giles). At Tien-
tsin one large bag of salt, carried by four bearers, weighs 640
catties. Such bags are made of rus]^ mat. In A. D. 1436
the Kiangsu salt was sold so far away as Kweichow, but a
few years later, 1465, the salt of Pakhoi, on the Canton coast,
was carried to the cities of Hunan. At the same time
the Kiangsi cities near Canton province made use of
Canton salt.
72 REVENUE AND TAXATION.
MILITARY EXPENDITURE IN 1898.
In the Shen Pao, January 6th, 1898, the governor of
Chekiarig sends a return of the estimated expenditure for
1899 for Manchu and Chinese troops, the garrisons at Hang-
chow and Chapu, the gnard of the governor, general, major,
and colonel, as also the Imperial factory, Taels 761,861.1.7.2.
To meet this the,re are only Taels 85,000 and another 5,000.
The governor asks that the Board of Revenue will send
the remainder, with the required rice amounting to 150,962
piculs, 4 teu.
PEIYANG MILITARY EXPENDITURE.
There are three brigades under the Peiyang administra-
tion. Forty regiments (^ ^ i-chitin) are commanded by
General Sung Ching *fc jg, the Szchwen provincial general.*
Thirty regiments of the new land force (§| JJL) are com-
manded by Yuen Shi-kai |£ •{£ fft.f
Thirty regiments of the Chihli land force are commanded
by the Chihli provincial general, Nie Shi-ch'eng H ^ j$.
The normal number of each regiment is 500 men. They
compose therefore an army of about fifty thousand men,
raised since the Japanese war.
This army is additional to the ordinary army. It was
commenced in 1883, on account of the war with France in
1881. In 1889 Yii Lu mentioned in a memorial that the
amount to be annually expended was decided upon.
In Chung-wai, November 17th, 1899, a memorial of Yii
Lu, the Peiyang viceroy, states that to meet the Peiyang
expenditure Taels 1,100,000 are contributed by the lekin
of Kiangsi and Chekiaug and from the foreign Customs at
Shanghai, Ningpo, and Chefoo. Of this amount 800,000
have been actually received.
" For many years he has been stationed at Shan-hai-kuan.
t He was formerly minister to Corea and is now Viceroy of Chihli.
EXPENDITURE. 73
To this should be added three-tenths of the Chihli
coast defence fond, that is to say, Taels 400,000. Total, Taels
1,200,000.
Expenditure. — School, torpedo reg-
iment, batteries, dock, arsenal, Total Taels 700,000
To meet the naval current expendi-
ture there is a remainder of ... „ 500,000
To meet the expense of thirteen new
vessels we need... ... ... 1,000,000
and only the 500,000 are to be depended on. We need 500,000
more. The China Merchants, telegraph, and mining companies
might advance Taels 300,000 toward onr naval expenditure. I
propose that 120,000 should be applied from Hwai army
reduction fund, and 80,000 from the drilled army reduction
fund. [The Emperor grants these requests.]
NAVAL EXPENDITURE TAELS 4,000,000.
(Chung -wai, January 27th, 1900.)
The name Hai-chiliu-sm-tseng-ching-fei fj$ jf[ $fc tfl f£ f|
is now changed to Sin-kien-lu-chiiin $f $g |£ ^. The amount
is one million taels, made up in the following manner : —
Shanghai opium lekin ... Taels 260,000
Kiukiang 160,000
Chinkiang 80,000
Canton, Swatow, Kiungchow, and Pakhoi 300,000
Cowloon and Kungpei 200,000
For 1899 these sums, after subtracting amounts used on
Nanyang, Peiyang, and provincial account, are to be forwarded
to the Board.
1. General Lei's appropriation. — He was T'i-tn for Shensi
and Kansn. He died last year in Shansi, and was called
Ku-ynen [g ^ t'i-tu, because he resided at the city of that
name. His appropriation is placed under the heading Naval
Administration Expenditure.
Kiangsu Taels 20,000 monthly.
Chekiang ' 9,000 „
74 REVENUE AND TAXATION.
These amonnts are to be sent monthly to the Board.
2. Subscriptions for 1899 due to the Board, with two
exceptions. The brigade of Nie Shi-ch'Sag ^ ± )fc is to be
paid in accordance with Chihli memorial. He is Chihli T'i.tu.
The famine relief is to be reserved in accordance with Kansn
memorial.
3. Native opium duty and lekin for 1899 is all due to the
Board. Of this sum Taels 300,000 are appropriated by the
Board to the Feng-chen-yuen and Wan-shou-shan. The
remainder is applied to Ynen-ming-yuen expenditure. Feng-
chen-ynen is a Yam£n within the Tung-hwa-men.
The money which supports the river, military, or naval
expenditure is collected at eight lekin stations. See Shen Pao^
August 10th, llth, and 12th, 1899, which gives 900,000 as the
amount needed to support the J| f£ ?K SB £f ffa Chang-kiang
river naval expenditure. This amount is given in a memorial
by Yung Ch'ang, on reforms in the native customs and lekin.
He says the use of transit passes seriously diminishes the
receipts of the lekin stations. The collections diminish while
the foreign customs' collection increases. The remedy is found
in a return to an old system. Barriers are set up in busy
market towns at two, three, or four places in each district.
The head lekin office at the provincial capital appoints
upright scholars or rich traders to contract for so much a
month. They collect a goods tax and examine the books
monthly of the leading shops, exacting five per cent, on the
profits. In reporting to the Board of Revenue the system,
commenced by Tseng Kwo-fan and Tso Tsnng-t'ang is followed.
To prevent illegal charges a tariff of taxes is posted in public
places in each city. The memorialist recommends that the
lekin charge may be lightened, so that it may compete with
the foreign customs' passes. He adds that successful and
honest collectors should be rewarded, and those who are faulty
punished by the provincial treasurer.
EXPENDITURE. 75
NANYANG ARMY.
The Tsz-lin Hu-pao, Angast 10th, 1899, says that Kang
Chnng-t'ang has memorialized the Empress, saying that
100,000 soldiers will be needed for the southern army — twenty
thousand guard Woosnng; twenty thousand are stationed
at Fu-shan, fifty miles np the river from Woosnng;
twenty thousand are stationed at Kiangyin and twenty
thousand more at Chinkiang. Beside these, about 20,000 are
stationed between Hwai-an and Tsing-kiang-pu on the Grand
Canal.
RELIEF DISTRIBUTION.
The treasurer of a province, in cases of drought and flood, is
in communication with the Board of Revenue, That Board
authorises famine distribution for a certain limited time.
If the distress continues beyond the limited time the treasurer
asks the Board to allow an extension. In the Shen-pao
of January 12th, 1899, it is stated that in Hupei drought had
lasted three years. The limit was the China New Year of
1899. The treasurer, feeling assured that there will be great
distress in the spring, consulted with Viceroy Chang. They
agreed to ask the Board to allow another year. To this the
Board consented.
The Shen-pao of May 6th, 1899, mentions that at Kiu-
kiang a Weiyuen inspector of ships of war died in great
poverty. The superintendent subscribed $30 for his burial
expenses. To this friends added other sums.
HU-PU MEMORIAL ON THE THREE OFFICIAL COMPANIES.
Sii T'nng,* President of the Board of Revenue and Ta-hio-
sh'i, in his memorial printed in the Shen-pao, August 5th, 1899,
* Committed suicide, when the foreign army captured Peking, at Pao-
ting.fu in August, 1900.
76 KEVENUE AND TAXATION.
says the Steam Navigation Company, the Telegraph Company
and the Railway Administration are flourishing. Yet they pay
nothing to the State. They ought to share their profits with
the government. He asks that Director-General Sheng and
Yii Lu be required to present within two months a clear state-
ment of railway accounts : also that the Steam Navigation
C6mpany and Telegraph Administration, as well as the
Mining Companies prepare returns of receipts and expendi-
ture within two months for presentation to the Emperor.
He observes that the China Merchants' Company can
compete with Messrs. Butterfield & Swire and with Messrs.
Jardine, Matheson & Co. in prosperity. Why should not
the State share in the profit ?
PAYMENT OP THE HUPU DEFICIT.
The Chung-wai-pao of June 26th, 1899, publishes the
replies of the fourteen subordinate departments of the Board
of Revenue to the demand of the president as to what
measures should be taken to increase the revenue and diminish
the expenditure of the Board. The deficit amounts to Taels
20,000,000.
Chekiang department. — The import duty on foreign wine,
cigars, cigarettes, instead of being 10$ ad valorem, might be
20 # ad valorem. This would amount to Taels 10,000,000.
The Cbekiang imperial factory might, compared with the
sum expended about 1864., expend Taels 100,000 less on silk
and satin fabrics for the use of the court. The expenditure on
maintaining the sea wall of Chekiang province may be reduced
to the extent of three-tenths. This will add to the revenue
Taels 50,000.
The expenditure in the form of travelling expenses allowed
to civil and military graduates proceeding to Peking to the
final examination, may be temporarily withheld.
EXPENDITURE. 77
Honan department. — The miscellaneous taxes may, by
investigation and revision, be made to yield many thousand
Taels more than at present. By diminishing the postal
charges mauy thousand taels may be saved. Also the
surplus tax (han-sien) remaining in the treasury. This will
amount to 50,000 or 60,000 taels.
The Chang-ln salt department should send each year to
Honan, for Yellow River repairs, Taels 8,000. This is the
result of money put out at interest. This sum should go to
the Board of Revenue. Several regiments of the drilled
troops might be disbanded. There are seven in all. The
volunteer defence regiments cannot be disbanded. Mauy
thousand taels may be saved by disbanding drilled troops.
The seven regiments are not all required.
The allowance for the Yellow River repairs, Taels 120,000,
might be placed at the disposal of the Board.
Canton. — The profit from sand field taxes, amounting each
year to Taels 200,000, might go to the Board.
Six-tenths of the deed tax surplus for sales of land
and houses should go to the Board . and four-tenths
remain for the salaries of military officers. The regulation
amount is Taels 100,000. The Board should receive Taels
60,000.
The Lo-ti, or import local tax surplus, amounts by the
regulation rate to Taels 50,000. Six-tenths should go to the
salaries of civil officers and four-tenths be at the disposal
of the Board.
The lekin tax on all goods must amount annually
to Taels 2,000,000. The collectors must be so diligent
in their duty that there may never be a less collection
than this. The lekin office has hitherto applied one-tenth of the
collection to office expenses. We propose that the Board
reduce this expenditure to six-hundredths. The saving will
amount to Taels 80,000 a year.
78 REVENUE AND TAXATION.
The money lent by the Board of Re venae to the Tientsin
telegraph office has been long since returned in full by the
payment of messages. We recommend that beginning from
this year there be no more payment for messages sent by the
government. The trader still pays for his messages and
loyally aids the government by his support of the telegraph
service. The raoney lent was Taels 3,000,000. It was in
response to a memorial of Li Chung-tang, about the year
1863, that the two empresses, then ruling, approved of this
expenditure.
There may be a reduction of two-tenths in the salaries of
the (Wei-yuens) managing officers of the Peiyang and Nan-
yang arsenals, the Tientsin pay office, the Canton coast defence
office, and the Canton Shan-how office. This will amount to a
saving of Taels 2,000,000.
Szchwen. — The Hupu department for Szchwen replies to
the president that the deed tax for sale of houses and land
might yield Taels 1,000,000 if an order were sent to that
effect. Independently of two-tenths left in the province
treasury for expenses and Taels 180,000 contributed each year
as hitherto, there would then remain Taels 600,000 which
could be credited to the Board.
The same department recommends that orders be sent to
the Szchwen province to modify the lekin returns sent
regularly to the Board. Instead of a return in one round
sum each lekin office throughout the province should report
what its rules and its tariff are and the duties collected, great
and small, should all be accurately stated, so that the Board
may be able to decide what additions can be made to the
revenue.
The Kiangnan department of the Hnpn, in its reply to the
president, first refers to the lekin collection. The amount
collected each year has been calculated at 1,500 or 1,600 cash
a tad. The Board may order the lekiu management to
EXPENDITURE. 79
calcnlate the cash at 1,200 or 1,300 to thetael of silver. Each
year the snm stated in silver will be increased by Taels
40,000 or 50,000. The lekin on salt may also be increased
by Taels 80,000 or 90,000. In each province throughout the
empire it will also be possible to make a large addition to the
revenue by estimating lekin receipts in cash at the current
rate in silver. This should be done in the case of the lekiu
tax on ordinary goods, on salt, and on the additional charge
specially made on each catty of salt ; orders should be promul-
gated requiring this to be done in every province.
Two years ago the order was given that from 1897 and
onward the Nanyang expenditure on war vessels propelled by
steam should be reduced by Taels 1,600,000 each year. la
1899 the saving in fact amounted to Taels 360,000. The
Nauyang administration memorialized the Emperor asking
that this amount should be retained to be applied to the
construction of swift steamers and steamers adapted to ram
other vessels. But this expenditure would not be required at
once. When the time came for these new vessels to be built
and paid for the Board could make the appropriation.
In 1897 the governor of Auhwei stated in a memorial
addressed to the emperor that measurements having been made
to determine the proper amount of land and grain tax, the
addition to the revenue in that province would be Taels 60,000 ;
after the second year an addition of Taels 100,000 would be
reported. At present it will then be possible to obtain an
increase in revenue at the rate thus indicated. The Board can
direct this amount to be used in a way to be stated by them.
The provinces of Kiangsn and Auhwei have each several
boards, some of which are not needed. The Board for manu-
facturing silver dollars may be abolished and silver dollars
may be obtained from other provinces ; or the mint board
of Kiangnau may be amalgamated with the arsenal of Kiaug-
nau. The Nanking and Shanghai mints may both be abolished.
g() REVENUE AND TAXATION.
The same economical change may be made in other provinces.
Auhwei is near Hnpei, and can obtain dollars from Wuchang.
[September, 1901.— At Shanghai, no dollars are made at
present. At Nanking the mint is still working.]
In the year 1897 there was a redaction in the number
of picals of rice seut from Kiaugsa to Peking, amounting to
piculs 300,000. The silver value was Taels 900,000. This
amount of silver was used in paying a foreign debt. In 1898
the amount due on account of foreign loans is not great.
What we propose is that 300,000 piculs less of grain be sent
from Kiangsn as in the year preceding. Less will be
required to pay for loans and a remainder of rice will be
in the granaries. This will be at the disposal of the Board.
The Kiaugsi department of the Board of Revenue sent a
very brief reply. Each province keeps back a certain pro-
portion of the regular and miscellaneous grain tribute. The
salaries and pensions of officers have to be paid, but some
officers are degraded, and there are punishments, fines, and
vacancies. The amount thus saved in the expenditure ought
to be credited to the Board. In all the provinces the same
rule should be followed.
During the summer of 1899 certain secretaries of the
Hnpu, acting for the provinces of Kiangsi, Hukwang, and
Fukien, reported on the taxes in those provinces available for
the needs of the treasury in Kiangsi. In this province a
balance in hand of the grain and miscellaneous grain taxes,
of salary and pension allowances and of fines for misconduct
may be applied.
At Wuchang four taels tonnage is paid by each vessel 25
feet in length, and a waste tax of Taels 0.4.0. If the vessel is
24 feet long the tax is Taels 3.7.0, waste tax taels 0.3.7. The
Board may secure a share.
Hukwang. — The Hukwang department reports that iu
the Hupei lekiu there is what is called the Shen-ch'wen & j&
EXPEXDITUKE. 81
cash to the number of 6,000 strings which are set apart for
use in rewards each year. This may be applied to the revenue.
Hupei Broker's License Contribution. — Of this a very large
amount is due. It is called $f fy fa $| Ya-t'ie-kiuen.
Hupei Small Pawnshops. — They can all be required to
pay the pawnbrokers' license tax just as it is levied on the
large pawnbrokers and becomes one of the miscellaneous
taxes in the treasurer's (Fan-tai) returns.
In Hunan and Hupei the field tax, house tax, pawn-
broker's tax, and miscellaneous tax may be made the subject
of inquiry, and an exact report being presented the collec-
tion of these taxes may be increased through the two
provinces.
Hunan Lekin. — -There is an annual remainder of Taels
30,000 not forwarded. Tlie whole of this may, in each year's
return of taxes, be added to the public revenue. Besides, the
rule has been in Hunan to expend ten per cent, on local needs.
This may be made eight per cent, as it is in Hupei. This will
be equal to a saving of Taels 20,000 a year.
Fukien. — This department replies that recently each year
there has been an appropriation of 1,000,000 and more tael8
for the Board of Works for the Imperial Household, or it
may have been several hundred thousand taels. What we
propose is that the Household Department omit calling on
Fukien for payment.
Fnkien owes Taels 180,000 to 190,000 grain tax, not yet
paid for each of several years past. The payment may be
claimed and a limit of time fixed.
Jehol. — In the hunting park near Jehol the people owe
for personal service and grain tax one million and several
hundred thousand taels. Excepting the amount from which
the tax payers have been exempted by edict, we propose that
to help the present need of the government the sum due be
paid withiu a certain limit of time.
82
REVENUE AND TAXATION.
THE PEACE PROTOCOL.
Indemnity of Taels 450,000,000.
News was, early in 1901, received by telegraph from Peking
that the Peace Protocol had been signed by the Plenipoten-
tiaries of the Powers and of China. The following is a transla-
tion of the French text : —
Final Protocol.
The Plenipotentiaries : —
Of Germany : His Ex.
Of Anstro Hungary : „
Of Belgium :
Of Spain: „
Of U. S. of America :
Of France : „
Of Great Britain : „
Of Italy :
Of Japan : „
Of Holland:
Of Russia :
A. Mnmm de Schwarzenstein.
Czikanu de Wahlborn.
Mr. Joosteus.
Mr. B. J. de Cologau.
Mr. W. W. Bockhill.
Mr. P. Bean.
Sir Ernest Satow.
Marquis Salvage Raggi.
Mr. Jutaro Komura.
Mr. F. M. Kuobel.
Mr. de Giers.
and
Of China: His Highness I Kuang, Prince of the first rank ;
Chins:, Presideut of the Ministry of Foreign Affairs ; and His
Excellency Li Huns*-chaug, Count of the first rank, Tutor
of the Heir Presumptive, Grand Secretary of the Shuu-ho-tien
Hall, Minister of Commerce, Superintendent of Northern
Ports, Governor-General of Chilili, have met in order to
establish that China has announced her agreement to the
satisfaction of the Powers, with the condition which are set
forth in the note of 22nd December. 1900, which were ac-
cepted as a whole by His Majesty the Emperor of China by an
Edict of 27th December, 19UU (annex 1).
Article la.
By an Imperial Edict of 9th June of this year (annex 2)
Tsai Feng, Prince of first rank, Chun, was appointed Ambas-
sador of H. M. the Emperor of China, and in this capacity was
commanded to express to H. M. the German Emperor the
regret of H. M. the Emperor of China and the Chinese
INDEMNITIES. 83
Government f >r the death of the German Ambassador, His
Excellency Baron von Ketteler.
Prince Chun left Peking on the 13th Jnly of this year to
carry out the commission entrusted to him.
Article Ib.
The Chinese Government has announced that it will erect,
on the spot of the murder of His lOxcellenry K.-irou von
Ketteler, a memorial monument corresponding to the rank
of the deceased, with an inscription in Latin, German, and
Chinese, which shall express the regret of H. M. the Emperor
of China for the murder done.
Their Excellencies the Chinese Plenipotentiaries have
informed their Excellencies the German plenipotentiaries by a
letter of 22nd July of this year (annex 3) that an arch will be
erected across the entire breadth of the street on the spot
mentioned and that the work was begun on the 25th June
of this year.
Article %a.
Imperial Edicts of the 13th and 21st February, 1901
(annexes 4, 5, and 6) pronounce the following punishments
upon the chief culprits for the attacks upon, and crimes
against, the friendly governments and their subjects : — .
Tsai Yi, Prince Tuan, and Tsai San, Duke Fu Koo, were
condemned to death at the autumn session, and it is further
determined that if the Emperor thinks their lives should be
spared, they shall be banished to Turkestan and there shall be
imprisoned for life, with no possibility that the punishment
will ever be revoked.
Tsai Kin, Prince Chuan, Ying Min, President of the
Censorate, and Chao Rhu-chiao, President of the Ministry
of Justice, shall be condemned to commit suicide; Yii Hsien,
Governor of Shansi ; Chi Hsien, President of the Court of
Ceremony ; Hsu Chien-yu, formerly Director in the Ministry
of Justice, shall be condemned to death.
Degradation after death was pronounced against Kang
Yi, assistant member of the Grand Secretariat and President
of the Ministry of the Interior; Hsii Tung, member of the
Grand Secretariat; and Li Ping-heng, formerly Governor-
General of Szechnan.
An Imperial Edict of 13th February, 1901 (annex 7),
re-instated, after death, in their titles and offices of honor the
g4 REVENUE AND TAXATION.
President of the War Office, Hsu Ynug-yi ; the President of
the Ministry of Finance, Li Shan; the Director of the Ministry
of the Interior, Hsii Ching-cheng ; the Vice-Chancellor in the
Grand Secretariat at Hieii-yuan ; and the Director iu the Court
of Sacrifices, Yuan Chang," who were executed because they
protested against the hitherto nnheard of oft'euces against
international right which took place during the last year.
Prince Chuan committed suicide on the 21st February,
1901; Yiug Mm and Chao Shu-chiao on the 24th ; Yii Hsien
was executed on the 22nd February, 1901; Ch'i Hsieu and
Hsu Chien-yii on the 26th.
The General of Kansn, Tnng Fn-hsiancr, was deprived
of his office by Imperial Edict of 13th February, 1901,
until it shall be decided what final punishment shall be
pronounced against him. Imperial Edicts of 29th April,
1901, and of later date have pronounced suitable punish-
ments against provincial authorities who confessedly were
guilty of crimes or murder during the course of last
summer.
Article 2b.
An Imperial edict (annex 8) has ordered the suspension
of the official examinations during five years in all provinces
where foreigners have been murdered or subjected to harsh
treatment.
Article 3.
In order to make suitable amends for the murder of Mr.
Sngiyama, Chancellor of the Japanese Legation, H. M. the
Emperor of China, by an Imperial Edict of 18th June, 1901
(annex 9), appointed the Vice-President of the Ministry of
Finance, Na Tung, an Extraordinary Ambassador, and com-
manded him in particular to convey to H. M. the Emperor of
Japan the regret of H. M. the Emperor of China and his
government for the murder of Mr. Sugiyama.
Article 4-
The Chinese government has undertaken to erect an
expiatory monnment in each of the international cemeteries
which have been desecrated, or iu which monuments have been
destroyed. To this end it has been arranged with the repre-
sentatives of the Powers that the Legations concerned will
indicate what is necessary for the erection of these monuments,
INDEMNITIES. 85
with the undertaking on the part of China to bear all the
costs, which are fixed at 10,000 taels for the cemeteries in
Peking and its neighbourhood, and 5,000 in the provinces.
These sums have been paid, and the receipt is herewith
acknowledged (Appendix 10).
Article 6.
China has agreed to forbid temporarily the importation of
arms and ammunition, as well as of all material exclusively
employed for the mannfactnre of arras. An Imperial Edict
was published on 27th August, 1901 (Appendix 11), which
forbids such importations for two years.
Further Edicts can be promulgated in future, in order to
extend this period every' two years, in case the Powers, deem it
necessary.
Article 6.
In an Imperial Edict of 29th May, 1901, H. M. the
Emperor of China has undertaken to pay the Powers aa
indemnity of 450 million Haikwan taels.
This sum represents the total of the indemnity for the
States, societies, individuals, foreigners, and Chinese which are
mentioned in Article 6 of the note of 22nd December.
(a.) These 450 million taels form a debt in gold in which
the rate of the Haikwan tael is calculated in the gold currency
of each country in the following manner : —
1 Haikwan Tael = Mark 3.055
Austro-Hungarian Krone 3.595
Gold Dollar 0.742
Francs 3.750
Pound Sterling, Shanghai 0.3.0
Yen 1.407
Dutch Gulden 1.796
Gold Rouble 1.412
This sum in gold shall bear interest at the rate of 4 per
cent, per annum and the principal is to be reimbursed by
China in thirty-nine years on the conditions indicated in the
plan of amortisation annexed hereto (Appendix 13). The
capital and interest will be payable in gold or at the rate
of exchange corresponding to the dates of the different
payments.
The operation of the amortisation will commence on the
1st January, 1902, in order to end at the expiration of the
gg REVENUE AND TAXATION.
year 1940. The amortisations will be payable annually; the
first date of maturity being fixed as the 1st January, 1
The interest will be calculated to begin from the 1 ;t July,
1901 bat the Chinese government will have the privilege of
freein" itself in a period of three years, commencing on 1st
January, 1902, of the arrears of the first half-year ending 31st
December, 1901, on the condition, however, of paying interest
at fonr per cent, per annum on the sums of which the payment
will have been thus deferred.
The interest will be payable half-yearly; the first maturity
being fixed for the 1st July, 1902.
(6.) The service of the debt will be effected at Shanghai
in the following manner: —
Each Power will be represented by a delegate in a com-
mission of bankers, which will be charged with the collection,
of the amount of the interest a»:d the amortisations, which
will be paid by the Chinese authorities designated for that
purpose. The delegates will divide this among those interested
and give receipts for it.
(c.) The Chinese government will remit to the doyen of
the Diplomatic Corps at Peking a lump coupon, which will be
subsequently exchanged for notes provided with the signa-
tures of the delegates of the Chinese government designated
for that purpose. Each operation, and all those which are
connected with the establishment of the titles, will be effected
by the aforesaid commission conformably to the instructions
which the Powers will send to their delegates.
(d.) The product of the sources of revenue applied to
the payment of the coupons will be paid monthly into the
hands of the commission.
(e.) The sources of revenue applied to the guarantee of
the coupons are enumerated herewith : —
1. The balance of revenues of the Imperial Maritime
Customs after payment of the interest and the amortisation of
the previous leans pledged on these revenues, augmented by
the product of the raising to an effective five per cent, of the
actual tariff on maritime imports, including articles which
have hitherto entered free, with the exception of foreign rice,
cereals, and flour, as well as gold and silver, coined or uncoined.
2. The revenues of the native Customs administered in
the open ports by the Imperial Maritime Customs.
3. The total of the revenue of the salt gabello, excepting
the fraction previously guaranteed to other foreign, loans.
INDEMNITIES. 87
The raising of the actual tariff on imports to an effective
five per cent, is couseuted to on the following condi-
tions : —
The putting In operation of that increase will commence
two months after the date of the signature of the present
protocol, and there will be only exceptions for merchandise en
route, at the latest six days after that date.
1. All the duties on importations levied ad valorem will
be converted into specific duties as far as it is possible to do so
and with the least delay. This conversion will be established
as follows: The average value at the time of their disem-
barkation during the three years — 1897, 1898, 1899 — will be
taken as the basis of the valuation, that is to say, the
value on the market, deduction being made of the import
duties and the accessory expenses. Until the result of that
conversion is known, the duties will be imposed ad valorem.
2. The course of the Peiho and the Whangpoo will be
improved with the financial participation of China in the
expense incurred.
Article 7.
The Chinese government has agreed that the quarter
occupied by the Legations shall be considered as a quarter
specially reserved to their usage and placed under their ex-
clusive police, whore the Chinese shall not have the right to
reside, and which may be put into a state of defence. The
limits of the quarter have been drawn on a plan as in
Appendix 14 : —
I. — To the west, lines 1, 2, 3, 4, 5 ;
II.— To the north, lines 5, 6, 7, 8, 9, 10;
III.— To the east, Ketteler Street, lines 10, 11, 12;
IV. — To the south, lines 12 — 1; drawn along the foot of
the exterior of the Tartar wall, in following the bastion.
By the protocol annexed to the letter of 16th January,
1901, China has recognised that each Power has the right to
retain a permanent guard in the said quarter for the defence
of its Legation.
Article 8.
The Chinese government has consented to have the Takn
forts razed, and those which could prevent free communication
between Peking and the sea. Arrangements have been already
made to raze the forts.
gg REVENUE AND TAXATION.
Article 9.
The Chinese government has recognised that the Powers,
by the protocol annexed to the letter of the 16th January,
1901, have the right to occupy certain points to be determined
by agreement between them, in order to maintain free com-
munication between the capital and the sea. The points
occupied by the Powers are : Whang-ts'un, Lang-fans, Yang-
ts'uu, Tientsin, Kiiiu-liang-c'heng, T'ang-ku, Ln-t'ai, T'ang-
shan, Lan-chow, Chang-li, Chin-wang-tao, Shan-hai-kuan.
Article 10.
The Chinese government has engaged to post and publish
dnring two years in all the towns of the district concerned the
following Imperial Edicts (Appendix 15): —
(a.) Edict of the 1st February, 1901, perpetually for-
bidding, under pain of death, membership in any anti-foreign
society.
(6.) Edict of July 31, 1901, containing the enumeration
of the punishments which have been inflicted on the guilty.
(c.) Edict suppressing the examinations in all the towns
where foreigners have been massacred or have been subjected
to harsh treatment.
(d.) Edict of 1st February, 1901 (Appendix 16), de-
claring that all the Governors-General, Governors and func-
tionaries, provincial or local, are responsible for order in their
districts, and that in case of new anti-foreign troubles, or even
of other infractions of the treaties, which are not immediately
repressed, and of which those guilty shall not have been
punished, these functionaries will be immediately removed,
and shall not be called to new functions nor receive new
honours.
Later the posting of these Edicts is to be extended pro-
gressively through the whole empire.
Article 11.
The Chinese government engages to negotiate amend-
ments judged useful by the foreign governments in the
treaties of commerce and navigation, and other subjects touch-
ing commercial relations, with the view of facilitating these
commercial relations with foreign countries.
From this fime aud in consequence of the stipulations
included in Article VI on the subject of the indemnities, the
INDEMNITIES. 89
Chinese government has engaged to co-operate in the ame-
lioration of the conrse of the rivers Peiho and Whangpoo, as
set oat below : —
(a.} The "works of amelioration and of the navigability
of the Whungpoo, commenced in 1898, with the co-operation
of the Chinese government, have been recommenced nuder
the direction of an international commission. As soon us
the administration of Tientsin shall have been remitted to the
Chinese government, that government may be represented
in that commission, and shall pay each year a sura of
sixty thousand Haikwan taels for the maintenance of the
works.
(6.) A River Council is now created, charged with the
direction and control of the works of the Whungpoo and
of the amelioration of the conr.se of the river.
This Council is composed of members representing the
interests of the Chinese government and those of foreigners ia
the maritime commerce of Shanghai. The expense neces-
sitated by the works and the general administration of the
enterprise has been estimated at the sum of 460,000 Haikwan
taels during the first twenty years. This sum will be furnished,
half by the Chinese government and half by the foreigners
interested. The details of the stipulations in connection with
the composition, the attributions, and the revenues of the
River Council are the subject of Appendix 17.
Article 12.
An Imperial Edict of 24th July, 1901 (Appendix 18)
has reconstructed the OfSce of JToreign Affairs (Tsuug-li
Yamen) in the direction indicated by the Powers, that is to
say, has transformed it into a Ministry of Foreign Affairs
(Wai-wn-pu), which takes rank before the other six Ministries
of State ; the same edict has named the principal members
of this office.
An accord is also established on the subject of the
modification of the ceremonial of the Court relative to the
reception of the foreign representatives, and has been the
subject of several notes from the Chinese Plenipotentiaries
named in a memorandum herewith annexed (Appendix 19).
Finally, it is expressly understood that, for the declarations
above named and the documents attached emanating from the
Foreign Plenipotentiaries, the French text is alone to be taken
as authentic.
90 REVENUE AND TAXATION.
Tha Chinese government baviug thus conformed to the
satisfaction cf the Powers, to the conditions enumerated in the
aforesaid note of 22ud December, 1900, the Powers have
acceded to the desire of China to see the situation created by
Borders of the snmmer of 1900 come to an end. In con-
sequence the Foreign Plenipotentiaries have authorised the
declaration, iu the name of their governments, that, with thq
exception of the Legation guards mentioned in Article VII,
the international troops will completely evacuate the city of
Peking, the 1901, and, with the exception of the
places mentioned ia Article IX, will retire from the province
ofChihli.
The present final protocol has been written out in twelve
identical copies and signed by all' the Plenipotentiaries of the
contracting countries. A copy will be remitted to each of the
foreign Plenipotentiaries and a copy will be remitted to the
Chinese Plenipotentiaries.
Peking, the
certified copy.
(Signed) A. VON MUMM.
M. CziKANy.
JOOSTENS.
B. J. COLOGAN.
W. W. ROCKHILL.
BEAU.
ERNEST SATOW.
SALVAGO RAGGI.
TlNTARO KOMURA.
F. M. KNOBELL.
M. DE GIERS.
Secretaries : A D'ANTHOUARD.
B. PRONOSENSKY.
REGINALD TOWER.
G. BOHLEN HALBARD.
PEACE PROTOCOL AND INDEMNITY.
The foreign indemnity requires the payment of Taels
25,000,000 annually, and in addition the new indemnity of
450,000,000 taels involves also the need of paying Taels
18,000,000 each year. To meet this indebtedness it has been
INDEMNITIES. 91
agreed that the salt revenue shall pay yearly Taels 11,000,000.
By the effective a>l ralorcm five per cent, duties there will be
available Taels 2,000,000 to 3,000,000. Also the native easterns
will yield Taels 4,000,000 to 5,000,000. The foreign 'cnstoms
establishment has no control over the salt department. If,
however, the Emperor were asked to order the governors of
the provinces producing salt from October llth onward to
transmit the amount agreed upon to the Shanghai Taotai for
payment by him to the various banks which receive money for
the foreign powers this would be more satisfactory.
REMARKS UPON THE INDEMNITY 02? 1901.
On June 22nd at Tiingcho'.v the prefect paid to Dr. D. Z.
Sheffield Taels 16,000, and Taels 10,000 had been already
paid. This amount, Taels 26,000, is an indemnity for destroyed
property belonging to native Christians. It is assessed on
certain villages which actively supported the Boxers in the
spring of 1900. This indemnity does not cover any destroyed
property of non-Christian owners, and they have no prospect
of securing an indemnity.
Chung-wai-pau, July 12th, 1901. — The indemnity, the
promise to pay which secures the departure of the foreign
troops from Peking, is Taels 450,000,000. It will be paid in
full in, forty-four years. The signatures are not yet affixed,
but an understanding has been arrived at between the
Plenipotentiaries and the foreign Ministers. Half the Chinese
revenue, or forty million taels, will be required annually to pay
all foreign debts.
Sin-wen, August 2nd, 1901. — Extract from the memorial
of the Plenipotentiaries regarding indemnities in Peking to
French, American, British, and Russian claimants. Taels
10,000 is allowed to each of seven cemeteries desecrated by the
Boxers. The tombs of Schaal and Verbiest, who were in office
as Imperial astronomers, are amoug the desecrated oicmuuieuts.
02 REVENUE AND TAXATION.
We reqnest an edict to grant Taels 70,000 to be given into the
hands of the respective foreign Ministers. Each nation will
repair the monuments as they desire to do. This item of
expenditnre shou'.d not be charged to the public indemnity, bat
should be paid at once. The French ask to be paid at once
for Roman Catholic losses and for losses of native Christiana,
. Taels 500,000. A similar claim for the American Methodists,
the American Congregationalists, the American Presbyterians,
' and the London Missionary Society amounts to Taels 1,105,009.
The claim was urged that payment in part should be made to
enable the distressed Christians to find homes for themselves.
In all Taels 2,000,000 are required, which the memorialists
earnestly request may be sent soon. Beside this sum the
amount of Taels 48,000 and Taels 25,600 is required for the
American Mission at Pan-ting-fu for buildings and indemnity
to native Christians. The memorialists recognize that at
Tientsin and in various localities in the province of Chihli the
same principle of indemnity for losses should be carried out
loyally.
Shen-pau, August 2nd, 1901.— Tientsin indemnity to
mission property destroyed and to native Christians, Taels
250,000.
The amount of indemnity to missions in Peking to be
charged to the 450 million taels indemnity is Taels 1,981,478.
MODE OP PAYMENT.
The payment of the indemnity of 450 million taels of
silver has been arranged by the Plenipotentiaries with the
foreign Ministers : —
1901 to 1910 inclusive the yearly payment shall be
Taels 18,829,500. The total for nine years will be Taels
109,465,500.
1910 to 1914 inclusive the yearly payment will be Taels
19,899,300.
INDEMNITIES. 93
The total for four years will be Taels 79,597,200.
1915. — For this year the interest and principal will be
Taels 23,283,300.
1U16 to 1931, in all sixteen years, the yearly payment will
be Taels 24,483,800. Total for sixteen years, Taels 391,740,800.
1932* to 1940, in all nine years, Taels 35,350,150. Total
Taeis 318,151,350.
Grand Total during thirty-nine years, principal and inter-
est, Taels 982,238,150.
The Spanish Consul being doyen, has sent this statement in
a despatch to the two plenipotentiaries. The interest is four per
cent, and it is to be counted as due from April 1st, 1901, and
the silver is to be of the Huikwan scale. The value of silver
on April 1st, 1901, is to be taken as tbe standard value. The
payments are to commence with January 1st, 1902, and to ter-
minate in 1940. On January 1st, 1902, it will be only necessary
for China to pay the interest for six months of 450,000,000
taels. This reduction of three months is made out of considera-
tion for the low state of Chinese finances at present. See
Shen-pao, August 22nd, 1901.
Indemnity in Shansi. — The Chung-wai-pao, September
12th, says the combined rich men of Shansi province pay Taels
1,700,000 for the Roman Catholic and Protestant indemnities.
Out of this amount Tai-ku, hitherto reported a rich city, pays
, Taels 170,000.
The indemnity for burned buildings belonging to the China
Inland Mission is notasked for. Chung'Wai-pao,September 13th: —
Mr. Hoste has made an agreement with the Shansi Board of
Foreign Affairs. Three copies of the agreement are made; one for
the governor, one for the Foreign Board, and one for the mission.
Chung-wai-pao, October 3rd, 1901, states that the .Roman
Catholic claim for Taels 2,500,000 has been agreed to in
Peking by Viceroy Li. The Protestant claim for Taels
200,000 has been agreed upon in Shansi.
94 REVENUE AND TAXATION.
TIIK TERM OF FORTY-FOUR YEARS.
In 1901 the iiulemnity for the siege of Peking was fixed
by the foreign ministers at Taels 450,000,000. The whole is
to be paid in forty-four years. Each year 22,000,000
will be paid. This is not exactly what is required. In fact
if the whole, including interest, were paid in thirty-nine years,
Taels 23,OUO,000 would need to be paid each year. This
would yield a total of Taeis 894,950,000. The indemnity is
doubled by the interest at 4 per cent, to be paid each year.
The Sben-pao of July 22nd, 1901, says that China will
from 1902 to 1905 inclusive pay 18,000,000 a year on
indemnity account. From 1906 to 1909 inclusive China will
pay each year Taels 18,750,000 on the same account. In
forty-four years she will pay altogether Taels 1,075,000,000.
The Chuiiy-u-ai-pao of July 12th, 1901, says the plenipoten-
tiaries have arranged with the foreign ministers that in forty-four
years the indemnity and other foreign debts will all be paid
in full. Half the revenue of China will be needed to pay this
sum each year. The entire revenue is about Taels 80,000,000.
The Chung-wai-pao, July 9th, 1901, says the plan proposed
by England for paying Taels 450,000,000 has been adopted.
PLAN FOR PAYMENT IN SEVENTY YEARS.
The Chnny-wai-pao of June 27th, 1901, gives details of a
plan for paying the indemnity in seventy year?. Taels
22,000,000 is as much as China can pay in a year. The
guarantees are the foreign and native customs' collections, with
the salt and lekin. If required, the lekin tax can be increased.
.Many countries increase import and export duties. In the
proposed remodelling of the customs' tariff in China it will be
necessary to nmke five per cent, ad valorem the standard in
all cases of imports. But this is not yet settled. The salt
and lekin will yield 10,000,000, the native cn.-toms 3,000,000
t;iels. These may be depended on.
INDEMNITIES 95
The same journal, of June 17th, says China is now paying
to Western countries every year Taels 24,000,000. By the
addition of this indemnity 18,000,000 a year are needed. The
amount required will be 42,000,000 taels. The whole
may be paid in forty-five years. In order that this may be
done the native customs should be under foreigners. It would
then be possible to raise Taels 5,000,000. If five per cent, ad
valorem were made uniform for all imports and if lekiu were
made free, Taels 6,000,000 could be raised. Salt and lekin
might amount to 10,000,000. The remaining 8,000,000
might be raised through the lekiu.
REDUCTION OP ARMY EXPENDITURE.
SiH-wen-pao, September 21st, 1901. The viceroy and
governor of Hupei have ordered the Taotais in charge of the
lekin, the licensed brokers, the Shanhow and other col-
lectors of taxes to meet them at the viceroy's yamen to take
into consideration the payment of one million taels towards
the foreign debt. The Taotais said that they had collected
ull they could in the form of taxes on sugar, wine, houses,
shops, tobacco, deeds of sale, opium. No more could be collected.
The viceroy saw that it was really so. He then decided to
dismiss two-thirds of the troops at Ichang, Sha-shi, and Siaug-
yung. Also he decided to reduce the monthly allowance of
ammunition and arms to the navy in the province by oue-half.
The Taotais present undertook to carry out his instructions.
The viceroy is anxious to save the people from further
exactions and to reduce the expenditure on the army and
navy. In this he is greatly to be admired.
CHIHLI PAYMENT OF FOREIGN LOANS.
On December lHhT 1898, appeared in the Gazette a
memorial from Yu Li, Viceroy of (Jhibti, reporting the native
96 REVENUE AND TAXATION.
opium collection to October 6tb, 1896. The former Treasurer
Yu Ch'ang and the Acting Judge T'ing Yang have presented a
retnrn of the collection from October 7th, 1896, to September
29th, 1897. The port dues, or lo-ti duty, on native opinm
amounted to Taels 25,294, with a remainder. The treasurer
and judge asked leave to retain 15 per cent, for expenses,
that is to say, Taels 3,794 which has been used in the manage-
ment. The remainder, Taels 21,500, has been forwarded to the
Board. On the occasion of the fifth time of making a return
the amount was Taels 19,118. On occasion of the fourth
return it was Taels 8,229.
21,500
19,118
8,229
Tuels 48,847
This amount was forwarded to the Board in April, 1898.
Fifty thousand taels were credited to the customs at Shanghai
to pay back the amount due to Russia, France, and Germany
from Chihli province. This amount had not been made up by
the former acting Viceroy Yuen Shih-kai while he was in
charge here.
KIANGSU PAYMENT.
The Chung-wai-pao, July 8th, 1899, states that the Kiang-
nan Viceroy reported payment of Russian and French loan
for 1898, amounting to Taels 5,001,143.
PROPORTIONAL PAYMBirra TO LOAN or 1898.
The following example may be adduced of provincial
payments to the native loan of 1898 : The Hwai-pei salt
merchants have recently contributed Taels 200,000. The
Hwai-nan contribution was Taels 680,000. The sellers' ($ jg)
Ch'aDg-shang contribution was Taels 100,000. The merchants at
INDEMNITIES. 97
the ports of consumption contribute Taels 200,000. The Ch'ang-
sluuig are engaged in salt business at the place of production.
This money was to be paid in the 6th, 9th, and 12th mouths of
the 24th year of Kvvaug Hsu.
MILITARY EXPENDITURE IN WEST CHINA.
In the year 1826 the Hwai-an salt farmers were called
on to contribute two million taels. It was applied to use in
quelling a Mahommedan rebellion in Western China. The
subscription would be levied on a similar principle at that
time as now. A large number of merchants, great and small,
pay each the amount fixed in Peking by the Board of Revenue.
DETAILED STATEMENT OF FOREIGN LOANS.
In the Sin-icen-pao, February 23rd, 1900, there is a me-
morial of the Hupu giving details regarding payment of foreign
loans. Through a rise in the value of gold the amounts con-
tributed by the provinces need to be increased. Otherwise
the amounts before arranged for will be insufficient.
The Russian and French loan requires each year,
21,154,752~'francs, or Taels 5,000,000, as it was at first
calculated.
The English and German loan requires each year £966,952,
or Taels 6,900,000.
Since the memorial of the Board of Revenue in June, 1896,
containing these data the various custom houses in the prov-
inces have forwarded their respective amounts accordingly
and reported that they had done so. In 1896 one tael of
silver was equal to four francs, but now it is necessary to pay
one tael two mace for four francs. In paying the English aod
German loan in 1896 six taels were equal to one pound gold,
but at present seven taels and six or seven mace are equal to
a pound. The deficit each year amounts to Taels 2,400,000 or
Taels 2,500,000.
98
REVENUE AND TAXATION.
The additional amounts which need to be forwarded by
the provinces are calculated in the following table at 2i-teuths
in each instance.
Russian and French
Loan.
Amount to
be paid as
fixed in
1896.
Additional
amount to
be paid as
flxed in
1900.
Russian and French
Loan.
Amount
fixed in
1896.
Additional
amount
fixed in
1900.
Taels.
Taels.
Taels.
Taels.
Canton
240,000
60,000
Shanghai customs
400,000
100,000,
Kiangsu ...
200,000
50,000
Canton ,,
360.000
90,000*
Szchwen ... ...
200,000
50,000
Foochow ,,
160.000
40,000
Chekiang
160,000
40,000
Ningpo ...
160,000
40,000
Hupei ... ..,
160,000
40.000
Chinkiaug*
220,000
55,000
Honan «. ...
140,000
35,000
Kiukiang
180,000
45,000
Chihli
120,000
30,000
Hankow ... ...
160.000
40,000
Shantung ...
120,000
30,000
Ichang
80,000
20,000
Shansi ... ...
120,000
30,000
Chungking
40,000
10,000
Anhwei .„
1-20. (MM)
30,000
Mengtsz
40,000
10,000
Kiangsi ....
100,0'JO
25,000
Wenchow
40,000
10,000
Hunan ...
100,000
25,000
Tientsin .... ...
120.000
30,000
Fukien
100,000
2.5,000
Chefoo
30,000
7,500
Shensi ... ...
100,000
25.000
Newcbwang
40,000
10,000
Kwangsi ...
70,000
11,500
Wuhuf ...
20,000
5,000
* Including Taels 160,000 from YYuhu.
t This is additional to Taels 160,000 of the Chinkiang amount.
English and German
Loan.
Amount
fixed in
1896.
Additional
amount
fixed in
1900.
English and German
Loan.
Amount
fixed in
1896.
Additional
amount
fixed in
1900.
Taels.
Taels.
Taels.
Taels.
Canton ... ...
Kiangsu ... ...
Szechuen ... ...
380,000
320,000
320,000
95,000
80,000
80,000
Shanghai customs
Canton ,,
Foochow... .„
600,000
520,000
240,000
150,000
130,000
60,000
Chekiang ...
IT •
220,000
55,000
Ningpo ... ...
240,000
60,000
Hupei
Honan
Chihli
Shantung ...
Shansi
220,000
190,000
170,000
170,000
170,000
65,000
47,500
42,500
42,500
42,500
Chinkiang ...
Kiukiang ...
Hankow ... ...
Ichang
320,000
260,000
240,000
120,000
80,000
60,000
60,000
30,000
Anhwei ... ...
170.000
42,500
Kiungsi ...
Htinan ... .„
Fukien ...
Shensi ... ...
Kwangsi ...
140,000
140.000
140,000
120,000
100,000
35,000
35,000
35,000
30,000
20,000
Wuhu*
Chungking
Tientsin ... ...
Chefoo ... ...
Newchwang
40,000
80,000
180,000
50,000
60,000
10,000
20,000
45,000
12,500
15,000
' This is additional to Taels 240,000 to the account of Chinkiang.
INDEMNITIES. 99
The English and German, and Rnssian and French loans
require payment each year amounting to Taels 12,000,000.
This is met by Taels 2,000,000 derived from additions to the
salt tax, to the pension tax, and the Canton lottery. The
foreign customs contributes Taels 10,000,000. Together these
snriis make up the necessary annual payment. The addition
now needed to meet the increased value of gold is Taels
2,500,000, and this is taken from the foreign customs only. No
addition is made to the contributions of the native customs' collec-
tions, the salt tax, the official pension tax, or the Canton lottery.
The payments for loans are made quarterly. For example,
Wnhn pays Taels 240,000 in a year in quarterly instalments
of Taels 60,000. Sin-wen-pao, January 14th, 1901 : — Wuhn has
forwarded Taels 60,000 in payment of foreign loan. Shen-pao,
February 14th, 1901: — Chekiang forwarded in the eighth month
Taels 7,500, half being taken from the duty on foreign goods
and half from the duty on goods of native origin. Chekiang
pays in all each year 24,000 taels and 6,000 additional. This is
levied upon the customs' revenue and "the opium lekin, and is
transmitted by the banking firm Yauir-yuen-feng.
The Shcn-pao of March 19th, 1901, has a memorial of
the Chekiaug governor Hwei, which contains a return of pay-
incuts made by the N ingpo customs 011 account of the debt to
France and Russia. The amount, Taels 160,000, has been paid —
in April, Taels 96,000 and in October, Taels 64,000. By order
from the Board of Revenue, from 1900 and onwards Taels
40,000 were to be paid in addition. In October, 1900, the
sum of Taels 80,000 should be sent. The receipts in that
custom house were deficient in the department of duties,
opium lekin, etc. Forty thousand was all that could be paid.
The former governor had arranged that the Haugchow
customs should contribute Taels 40,000. In this way the
required amount being raised, it was sent by transmission
bankers to Shanghai and delivered to the customs there.
100 REVENUE AND TAXATION.
CHIHLI PAYMENTS BY CITIES AND DISTRICTS.
Chung-wai-pao, August 20th, 1901. — Ynng Lu was ordered
to inquire what sums could be obtained from Chihli to meet the
claims of the indemnity for the destruction of Christian
churches. The viceroy stated the figures as nnder : —
The Province, Taels 2,900,000.
Siuen-liwa-fa, Taels 1,600,000. Of this amount upwards
of 600,000 will be charged to the national indemnity fund.
The remainder will be paid by the prefecture.
Ho-kieu-fu. — The prefect states the sums due for seven
districts and sub-prefectures.
Hien-hien, 200,000 strings of cash.
King-chon, 170,000 strings of cash, half to be paid by the
foreign indemnity fund.
Tung-kwang-hien, 40,000 strings of cash, half to be paid
by the foreign indemnity fund.
The other three cities will pay 2,000 or 3,000 strings or a
few hundred strings according to their ability.
PAYMENT BY EACH PROVINCE.
Chung-wai-pao, October 22nd, 1901.— The proportion to be
paid annually by the various provinces towards the indemnity,
principal and interest, is here given :
£hihli Taels 800,000
2,500,000
1,000,000
900,000
900,000
900,000
'... 600000
300,000
... 400,000
800000
INDEMNITIES. 101
Szechwen 2,200,000
Canton 2,000,000
Kwangsi 300,000
Yunnan 300,000
Kweichow „ ... 200,000
Total, Taels 18,800,000
ARNHOLD AND KARBERG LOAN.
In the Cfiung-wai-paot January 6th, 1901, a Wohn corre-
spondent says, the date for payment of Arnhold and Karberg's
loan is January 1st, 1901. The llth payment of capital and
interest together amounts to 960,134 marks. The viceroy has
ordered the treasurer and superintendent to forward this sum
in their several proportions to the Shanghai Superintendent
of Customs, who will pay it to Arnhold and Company.
ENGLISH AND GERMAN LOAN.
In the Sin-wen-pao of January 12th, 1901, it is stated that
the Nanking viceroy has decided to pay the amount due on
account of the English and German loan in part with Nanking
customs' receipts. The customs' receipts at Hankow and
Tientsin are less than usual on account of the troubles in
the north. By applying the money in hand at Nanking the
difficulty will be met and the amount paid will be sufficient.
Ewo LOAN.
The Hupu has written to the Shantung governor, Yuen
Shi-kai, that it is necessary to expend Taels 210,000 of Shan-
tung funds towards the payment of the debt incurred by the
Jardine and Matheson Loan. This sum is made up out of the
customs' revenue, salt tax, and lekin 300,000.
MODE OF ESTIMATING INDEMNITY FOR HOUSES DESTROYED.
The value of property destroyed is, in the claims of the
Protestant missionaries, estimated on the principle that a
102 REVENUE ANU TAXATION.
kien or compartment of a house is worth fifty taels and the
property in it another fifty taels.
Taels 26,000 have been paid for loss of property in houses
and furniture by Christians in Tnugchow. This was paid in
Jane, 1900, and the amount was assessed on villages.
THE CHINA MASSACRES OP 1900.
The Rev. J. W. Stevenson, Director of the China Inland
Mission, has compiled for the North-China Daily News the
following complete list of the Protestant missionaries who
were killed, or who died from injuries received, during the
Boxer nprising of 1899 and 1900 ; the Societies with which
they were connected, the provinces in which they were
located, and their nationality.
Society. Adults. Children. Total.
China Inland Mission 58 20 78
Christian and Missionary Alliance. .< 21 15 36
American Board of Commissioners
for Foreign Missions ... ... 13 5 18
English Baptist Mission 13 3 16
Sheoyang Mission ... ... ... 11 2 13
American Presbyterian Mission
(North) 5 3 8
Scandinavian Alliance Mongolian
Mission ... ... ... ... 5 — 5
Swedish Mongolian Mission ... 3 1 4
Society for the Propagation of the
Gospel 3 — 3
British and Foreign Bible Society ... 2 3 5
134 52 186
Province.
Shansi and over the Mongolian
border 112 45 157
Chihli 13 4 17
Chekiang 8 3 11
Shantung ... ... ... ... 1 1
134 52 186
INDEMNITIES. 103
Nationality,
British 70 28 98
Swedish 40 16 56
United States of America 24 8 32
134 52 186
ORIGIN OP INDEMNITIES AND LOANS.
Want of money is felt when the government pays
indemnities arising out of foreign wars. Opium-smoking has
led to depletion of the currency. From these canses foreign,
loans have originated. The provinces have to pay their
proportion to loans contracted for by the central government.
Such facts as have now been collected regarding loans are
therefore placed here.
Famines and short harvests lead to local want of cnrrency.
There is no sale of food to attract money to the markets. One
province when rich lends or gives money to another province
which may be poor. The richest provinces are those which
have plentiful harvests and export manufactured goods and all
sorts of saleable articles. The treasurer of a rich province
can lend money to poor provinces, and this he is required
to do by order from Peking when occasion calls for snch
loans.
POVERTY OF KANSU.
The poverty of the province of Kansn is snch that the
expenditure exceeds the receipts. Assistance is afforded by
Kiangsu, Chekiang, Auhwei, and Hnpei. At present, said the
Hit-pao of November 16th, 1898, the debt to Kausu amounts
to Taels 300,000. These four provinces have to pay a share
to the foreign debt and navy expenditure for drilled troops
and for schools. The writer asks how they will meet the
difficulty ?
104 BEVEN0S AND TAXATION.
THE YELLOW RIVER.
The repairs of the Yellow River need Taels 600,000 a
year. This was fixed as the amount that most not be exceeded
by advice of Hii Chen-wei a few years ago when he was chief
manager of the Yellow River, Ho-tnng-ho-tao Tsnng-tn. }pj
jff refers to the province Houan. He became in 1893 governor
of Canton and lost his post when the emperor abolished that
and two other governorships. He is now no longer living.
This sum is paid by the Board of Revenue.
In 1806, Taels 400,000 were needed for the river repairs.
The Chihli viceroy asked the emperor to direct that one cash
more on each catty should be levied on the Lu-t'ai salt
merchants. The emperor refused this and said it had been
levied for a brief period, but the- Tientsin salt farmers could
not bear the burden. Tung-hoa-ln, ch. 7, p 22. Among the salt
farmers, who are at Tientsin very numerous, Hai-chang-wn is
the richest. The emperor's reference is to the poorer salt
merchants.
The chief manager of the Yellow River ftf ^ fcj jj| $| |f>
has charge of it in Honan and Shantung. His guard (piao)
consists of eight regiments, that is to say, 4,000 or 5,000
soldiers. These soldiers, it is said, are merely for display.
They do no real work. The Tsung-tu receives 8,000 taels
salary, which is small compared with the Nanking viceroy,
who has Taels 18,000 and with the governor of Kiangsn, who
has Tls. 12,000.
THE INDEMNITY IN CANTON PROVINCE.
Sin-wen-pao, 6th October, 1901.— A foreigner's letter from
Swatow says the viceroy and governor of Canton having to meet
calls for the foreign indemnity, have issued a proclamation saying
that in both provinces five per cent, mast be added to each
class of taxes. At Tengchow the magistrate called a meeting
INDEMNITIES, 105
at his yam&u of headmen to consider the question of a honse
tax. Only six headmen responded. This was not a sufficient
number. Later the magistrate went to a commercial meeting
where they were discussing trade. They said, let ns wait
to see what the headmen at Canton will do in this matter.
We will do as they do. "We now hear that the magistrate is
collecting the house tax, and in the case of prosperous house-
holders he collects five per cent, more to meet the road and
police expenditure. The gentry are not pleased, and there will
probably be a change in the mode of procedure.
SHANSI INDEMNITY FOR CHRISTIANS MURDERED.
Sken-pao, 19th November, 1901. — Letter from Shansi.
There are four sources of payment of the indemnity :
1. Addition of two candareens to each tael of land tax.
2. Loans from traders. 3. Addition to opium tax, salt tax,
and salt tax in Mongolia. 4. The rich traders will be
invited to subscribe.
PEKING PAYMENTS ON IDEMNITY ACCOUNT.
French eastern cathedral, Taels 500,000.
French cemeteries, five in all ; Russian Cemetery;
British cemetery. All these cemeteries are in and near
Peking. Total for seven cemeteries, Taels 70,000.
French Roman Catholic murder of Christians in Peking.
American Congregationalist converts murdered.
American Presbyterian converts murdered.
British converts of London Mission murdered.
Russian Greek church converts murdered.
Total indemnity, Taels 1,097,009.
Plan for raising Taels 2,000,000 (Sin-wen~pao, October
24th, 1901) to pay this indemnity for destruction of Christian
life and property in Peking;— Kiangsu, and Chc-kiaug, Taels
106 REVENUE AND TAXATION.
1.3(30,000 silver saved by change of grain tribnte to silver
payment; Shantung, Taels 110,000 from funds saved by silver
payment ; Kiangsn diverted Taels 220,000 from army fund
newly subscribed ;Ichang custom house, Taels 100,000; Anhwei,
Taels 110,000 diverted from the amount due for grain tax;
the merchant's bank j§ "jg H ft, due for military guard jj£ ff
^, Taels 10,000.
LOANS VOR THE SUPPORT OP THE ARMY.
Before 1895 no loans were required for the support of the
army. The receipts and expenditure were sufficient to meet
army expenses. In 1896 it was necessary to borrow; native
capitalists contributed Taels 215,000. During five months of
1898 native capitalists had contributed only Taels 500,000,
which was far short of the amount required. Each year Taels
2,000,000 are required for the army according to the rate fixed
by the Board. The deficit iu the amount forwarded is very
large.
In 1897, Taels 1,300,000 were forwarded. This was less
by 700,000 than the sum fixed at that time ; a despatch stated
that only Taels 440,000 could be forwarded. The deficit then
amounted to Taels 800,000. When the amounts coming from
the Coast Defence Subscriptions, the Hankow foreign customsj
and the Hankow duties are received, the amount required for
the army will still be far from sufficient.
DESPATCH OP YUNG Lu.
Yung Ln stated in his despatch (Shen-pao, Angnst 13th,
1898) that for the brigade under the Chihli general-iu-chief
the annual amount of Taels 1,500,000 from the lekin collec-
tion is not now available. To meet the expense of supporting
twenty regiments and the three armies of drilled troops special
funds will be required. The lekia collection is set apart
INDEMNITIES. 107
to pay the foreign loans and cannot be drawn upon for
army pay.
PROPORTION OP PROVINCES IN PAYMENT OF FOREIGN LOANS.
A foreign loan is paid for by dividing ont certain amounts
among the foreign custom houses. Thns in the Sin-wen-pao,
October 15th, 1898, it is stated that the Wuhu superintendent
sent 10,000 taels of silver to the Shanghai customs, being the
share of Wuhu in payment for the English and German loans
due in September. He also sent Taeis 14,000 to Shanghai as
the share of Wuhn towards the repayment of the French and
Russian loan for 1897.
NEW RULE IN REGARD TO FOREIGN LOANS IN THE PROVINCES.
In the Ilu-pao, October 15th, 1898, it is stated that Taels
2,000,000 silver had been received by the Board of Revenue
as the result of subscriptions to the native loan. The amount
still expected by the Board was Taels 1,100,000.
On November 25th, 1891, it was stated in the Shen-pao
of November 4th, 1898, that it was decided by edict on the
recommendation of the Hapn, conjointly with the Tsnug-li
Yamen, that when, loans were negotiated with foreigners by
Chinese officers of whatever rank, high or low, the foreigner
who lends must first ask through the minister of his nation
for permission. Such foreign minister will state the matter in
a despatch to the Yamen. When permission is given by the
Yarnea the foreign capitalist can lend the money. If this
mode of procedure is neglected the government is not bound
to pay back the sum lent, whether the document is sealed or
not sealed. The government must first have consented to the
loan. The approval of this mode of procedure by the emperor
was notified to the foreign ministers resident in Peking that
they might communicate the new rule to their nationals.
108 REVENUE AND TAXATION.
COAST DEFENCE SUBSCRIPTIONS.
These subscriptions entitle the subscriber to enter the
official class, the prizes consisting of rank and titles which
are in some cases mere titles with ting-tsz (button) and pu-kica,
with civil or military heraldic breast plate. In other cases
they give him a post as district magistrate or prefect. Chung-
wai-pao, July 31st, August 1st, 1899. The Hnpa statement of
subscriptions from December, 1889, to June, 1899, is here
appended : —
1899, May. Taels. Cash.
Subscriptions of fifty-five persons. 31,644 4,219,200
Fees paid by four persons for ex-
emption from examination
on appointment to office ... 990 132,000
Fines paid by eight persons for
passing the limit of time .... 750 99,800
Purchase by twelve persons of
higher rank ......... 3,060 408,000
Purchase of office by thirty persona 1,334 177,400
37,778 5,036,400
Thirty-two names, Total 10,769
Metropolitan new coast
defence subscrip-
tions Taela 2,199,401
Provincial new coast
defence subscrip-
tions : —
Chihli ...
Shansi
Kiangsi ...
Kiangsu ...
Shensi
Shantung...
Honan
Hupei
K^angtung
Taels 0,845,668. lessT^th, Taels, 68,456.6.8
102,737. less Tjrth, 1,027.3.7
371,412.8
135,535.7
180,540.
3,300,557.9, less expenses 3,305.579
179,351.3
455,448.6.6
659,243.8
INDEMNITIES. 109
Anhwei Taels i>74,%0.3 less expenses 2,749.6.3
Cheki.-iiig 274, Gsi;. I
SzKchuen 148,885. <S
Ksinsu 106,3:50. s
Kiangning ... 191,709.1.3 less expenses 1,917.0.9
Hunan 2SO,7r>3.4 less expenses 190.9.4
Fukien G7S,91 1.3.6
Yunnan 257,288.3.2
Kweichow ... 97,2(is.i
Kwangsi 208,752.1.4 less expenses 2,087.5.1
Heilungkiang ... 136.8
Kirin 10,693.2 less expenses 765.6
Sinkianq 76,880.8.9.6
Total from 1889, Dec.,
to May, 1899, Taels 16,042,791.0 0.6
Less expenses of sub-
scription office,
Taels 109,465.1.3.7.9
SECURITIES ON LOANS.
The securities ou foreign loans are, for example : 1.
Requisite control of some part of the revenue. 2. Right
conceded to make some railway, e.g., British loan under dis-
cnssiou, December 30th, 1897, Railway from Burmese frontier
to Yaugtsz valley. 3. Guarantee in case of a British loan that
no territory in the Yaugtsz valley will be conceded to any
other power. 4. Some treaty port to be newly opened. In the
British negotiations Ta-lieu-wan was mentioned. 5. Greater
freedom of internal trade. 6. Freedom of foreign goods from
lekiu in the Treaty Ports.
RUSSIAN FOUR PER CENT. LOAN AT NINETY-THREE AS
THB PRICE OP ISSUE.
Russia offered China a four per cent, loan at ninety-three
as the price of issue, guaranteed by the Russian government.
The security demanded was Chinese laud tax and lekin, The
REVENUE AND TAXATION.
advantages claimed were the financing, construction, and
control of all railways in Manchuria and North China and
that a Russian should be made Inspector-General when the
p,.st became vacant. December 22nd, 1897. This loan was
stared at the time by the British government to be com-
mercially not likely to succeed and therefore not to be
thouht of.
BRITISH LOAN AT FOUR PER CENT.
The British loan of twelve million pounds sterling was
offered January 8th, 1898, at four per cent, to be repaid in fifty
years, principal and interest. The securities were to be the
maritime and native customs, salt tax, and lekin. The ports
were to be open to foreign salt. Lekin was understood to
include all taxes paid on merchandise in transit from one
place to another on arrival and at the place of prod action.
The revenues named as securities were to be audited by an
Englishman, and in case of default to be placed under English
control. The securities agreed to by the Chinese government
were the remainder of the maritime customs' revenue, lekiu,
salt, and native customs. They also agreed to the appoint-
ment of English inspectors to be probably taken from the
foreign customs' staff. These inspectors were to examine
accounts and prepare monthly reports or periodical statements
of lekin and salt tax.
On January 21st, 1898, the Chinese government wished
•that the loan should be for £16,000,000. New advantages
were asked for, that is to say, that Nan-ning and Siang-tan
should be opened to trade. Any British Consul on applica-
tion shall be supplied with information from the provincial
authorities upon the imports levied on goods en route to any
specified place in the interior.
On January 24th, the British government declined to
e offered loan beyond twelve millions,
INDEMNITIES. ill
On January 28th, the Chinese government proposed to
divide the loan between Russia and England.
REFUSAL OF LOAN HY CHINA.
February 4th. — The loan was refused by China.
HONGKONG AND SHANGHAI BANK LOAN AT FOUR
AND A HALF PER CENT.
The Hongkong and Shanghai Bank signed a loan for
£16,000,000. The lekiu was to be under Customs' control.
Date of signature February 10th. The Bank was allowed ten
days for definite acceptance. The interest was four and a half
per cent.
The seven lekin offices which pay the English and German
loan are Kien-kiang, Eastern Chekiaug, Ichaug, Soochow,
Shanghai, Wuchang and Anhwei.
In the Shen-pao of August 8th, 1899, the Wuchang
correspondent .says that according to rule a million taels was
due from the salt lekin collection to be sent to Peking under
the heading T£ f^j (king-hiang) and to other provinces under the
heading (hie-hiang) ^ fjfij, but since the appointment to pay
this amount to foreign loan account, it was not available. The
Viceroy Chang Hiaug-t'ao prayed the emperor to order the
Board of Revenue to find the money elsewhere or diminish
the demand from Hupei. But a telegram came from the
Board saying that this year the whole million was indispensa-
ble. The Board prays the Emperor to order the viceroy to
send the amount. The viceroy accordingly consulted with
the acting treasurer and with the grain and salt Taotais as
well as with the Customs' Taotai. The result of inquiry was
that no more than 300,000 taels were obtainable. But the
viceroy told them they must rind some way to obtain the
money required to complete the million.
112 REVENUE AND TAXATION.
COMMISSIONER HIPPISLEY'S STATEMENT OP THE ANNUAL PAYMENTS
BY CHINA FOR FOREIGN LOANS, FROM 1901 TO 1943.
1901 to 1908 annual payment Taels 24,500,000
1909 to 1912 23,500,000
1913 to 1914
1915
1916 to 1931
1932
1933
1943
23,000,000
20,500,000
19,200,000
13,100,000
6,000,000
1,000,000
NATIONAL LOANS.
The Corean treasury is without fnuds. Shen-pao, Decem-
ber llth, 1901. The treasurer has resigned on account of the
want of money to pay demands. The new treasurer pays no
salaries, nor does he give out money for the army. He has
none to give. Many magistrates report that taxes are in
arrears. A new law has been made that if arrears of taxes
amount to Taels 10,000 in the accounts of any magistrate he
is to be dismissed and punished. These facts show how a
loan becomes necessary and a nation can borrow because the
land belongs to the State and ultimately the loan can be
repaid.
In the Chnng-wai-pao of May 1st, 1899, and subsequent
days, the loans of the present time and the payments
which need to be made are stated as calculated by native
bankers.
FRENCH FIVE PER CENT. LOAN.
The French five per cent, loan, dating from May 1st, 1899,
was announced in the money article of the Times of the 12th
of April, 1899, in the following manner: —
The Chinese Imperial government has arranged with the
Banque de Paris et des Pays Bas and other French financial
institutions for the issue of a Chinese five per cent gold loan
INDEMNITIES. 1 1 3
for 112,500,000f. (or abont £4,500,000) in 225,000 bonds of
500f. each. The first issue consists of 133,000 obligations,
and the price of issue is 96^, or 482*50f. for each bond of
500f. Interest will be payable as from May 1st, 1899. The
subscription will be opened in Paris, Brussels, Amsterdam,
and Geneva on Wednesday, April 19th. The loan is issued in
virtue of an Edict of his Majesty the Emperor of China signed
on August llth, 1898, and the loan, we observe, is expressly
described as the " Chinese Five per Cent. Gold Loan of 1898."
The loan will be repaid at par in twenty years by drawings to
commence in 1909. The Chinese government undertakes not
to increase the sinking fund, to repay the loan, or to convert
it before September 1st, 1907. The bonds are exempted for
ever (<i tout jamais) from all Chinese taxes, present or future,
as well as from any other exaction on the part of China. The
money is to be employed in building a railway from Lukou-
chiao, near Peking, to Hankow, in the province of Hupch,
on the Yaugtzekiang. The Franco-Belgian syndicate
known as the Societe d'Etudes de Chemins de fer en
Chine will have full control over the construction and
working of this line, which is nominally in the hands
of a company called the Compaguie des Chemins de fer
Chinois.
NATIVE SUBSCRIPTION LOAN OP 1898.
The native subscription loan known under the name Hg (g
will be fully repaid, principal and iuteresr, in twenty years.
The certificate has on it the dragon border. There are upon
it twenty divisions, one of which is torn off each year when
the principal and interest for that year are paid. This loan
was settled by an edict of February 4th, 1898. The interest
is five per cent. The certificates can be sold. It can be used
in payment of taxes and salt dues. One million copies were
issued and offered to the patriotic feeling of the country.
Viceroys and governors are urged in the edict to be prominent
in purchasing certificates as an example to the mouied classes.
Those who subscribe liberally will be rewarded with honorary
titles.
114 REVENUE AND TAXATION.
PAYMENT OF INTEUEST ON LOANS.
Shen-pao, Jaunary 5th, 1901. — Prince Chiug telegraphed
to Viceroy Lin at Nanking saying that the interest for the
British and German loan of £900,000 must soon be paid, and
asked him to make the necessary preparations. Also the
Director-General of Railways, Sheug Hang-sun, telegraphed
saying that by December llth, the interest dne to the
Hongkong and Shanghai Bank, with the capital, amount to
£290,000. This is in silver, Taels 2,030,000. In May, the
Board of Revenue arranged payment in the following manner:
Canton lekin and salt gabelle remainders, Taels 1,600,000;
Auhwei remainder of the province expenditure fund, Taels
70,000 ; Kwangsi remainder from the province expenditure
fund with the payment to be made from the external expendi-
ture board in the prefectures and districts, Taels 40,000 ;
Kiangsi duties and lekiu, together with the addition made in
Hnpei, Anhwei, and Hwaiau to the lekin, Taels 213,000;
remainder from Chekiaug duties — lekiu and salt revenue —
Taels 105,000. Also, December 19th, the interest due on
Jardine and Matheson's loan (^ $|), £30,000. This is in
silver, Taels 210,000.
INDEMNITY TO THE PEKING MISSIONS.
The mission houses and other property of Roman Catholic
and Protestant societies in Peking were destroyed by the
Boxers, except the cathedral, protected by Bishop Favier and
the native Christians. The Chinese government agreed to
pay an indemnity of two million taels. This amount
was assessed on certain provinces, ports, and commercial
companies.
Kiangsu and Chekiang grain tribute
commute.d Taels 1,360,000
Shantung grain tribute commuted ... HO 000
INDEMNITIES. 1 1 5
Kiangsu new contribution for the army... 220,000
Ichang customs' collection ... ... 100,000
Anhwei grain tribute, amount due and
still unpaid ... 110,000
International Bank, amount due for the
. Wu-weianny.. 100,000
Taels 2,000,000
In 1899 it was decided on the recommendation of Kaug Yi
that the International Bank conducted on foreign principles,
the China Merchants' Navigation Company, and the Telegraph
Company should pay annually a contribution to the revenue.
— Sin-wen-pao, October 24th, 1901.
RETURN OF CHINESE LOANS, 1887 TO 1898.
This return of money due by China on account of foreign
loans was prepared by the Customs' Bank and was printed
in Chinese in the Chimg-wai-pao newspaper, May, 1899^
The amounts are in Hai-kwan taels. Taels 1QO are
equivalent to Shanghai taels 106.6.
[See Table next page.]
REVENUE AND TAXATION.
RETURN OP CHINESE
1887
1894
1895
1895
Year of
the reign
of Kwang
St>.
Year Anno
Domini.
German loan
five million
marks,
5i per cent.
Hongkong
andShangha
Bank, Taels
10,900,000,
7 per cent.
Jardine and
Matheson,
one million
pounds
sterling,
0 per cent.
Arnhold,
Karberg
and Co.,
one million
pounds
sterling,
6 per cent.
25
1899
213,000
689,800
436,400
436,000
26
1900
203,100
do.
do.
do.
27
1901
193,300
do.
906,900
906,900
28
1902
183,500
do.
877,100
877,100
29
1903
Paid in full.
do.
848,700
848,700
30
1904
do.
819,600
819,600
31
1905
1,675,100
789,200
789,200
32
1906
1,606,100
761,500
761,500
33
1907
1,537,200
732,400
732,400
34
1908
1,468,200
702,500
702,500
35
1909
1,399,200
675,400
675,400
36
1910
1,330,200
646,000
646,000
37
1911
1,261,300
615,300
615,300
38
1912
1,192,300
586,900
586,900
39
1913
1,123,300
557,800
557,800
40
1914
1,054,300
528,000
528,000
41
1915
Paid in full.
499,600
514,200
42
1S16
Paid in full.
°aid in full.
43
1917
44
1918
45
1919
46
1920
47
1921 '
48
1922
49
1923
50
1924
51
1925
52
1926
53
1927
54
1928
55
1929
56
1930
57
1931
58
1932
59
1933
60
1934
61
l !»:{.-)
02
1930
63
1987
64
1938
65
1039
6(i
1940
67
1041
08
J942
69
1943
INDEMNITIES.
117
LOANS, 1887 TO 1898.
1895
1895
1896
1898
Total.
Hongkong
arid Shang-
hai Bunk,
three million
pounds
sterling,
6 per cent.
Russia and
MB,
400 million
Fnuics loan,
4 per cent.
English and
in loan,
si.xi •
million
pounds
sterling,
5 per cent.
English and
i '« rnian
later loan,
sixteen
million
pounds
sterling,
4} per cent.
Amount due
in r.u-h vt-ar
from 1899
to 1943
in Ilaikwan
Taels.
Deficit and
Surplus.
Deficit.
1,309,100
19,191,700
22,276,200
1,808,300
2,7f;3,600
do.
23,720,900
3,253,000
2,676,400
do.
•J 4.. -.04,900
4,097,000
2,589,100
do.
24.408,200
3,940,300
2,501,800
do.
24,080,700
3,612,800
2,414,500
do.
23,!I.V,.2oo
3,467,300
2,327,300
do.
24,772,500
4,304,600
2,240,000
do.
2 4.. -,(50,700
4,092,800
2,152,700
, do.
L'4,:U6,300
3,878,400
2,065,500
do.
24,130,400
3,662,500
1,966,700
do.
23,908,300
3,440,400
1,890,900
' do.
23,704,800
3,236,900
1,803,600
do.
23,487,100
3,019,200
1,716,700
da.
23,274,400
2,806,500
1,626,100
do.
23,056,700
2,588,800
1,541,800
do.
22,843,800
2,375,900
Surplus.
Paid in full.
do.
20,205,500
2(32,400
do.
19,191,700
1,276,200
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
da.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
Paid in full.
7,032,400
6,074,400
13,106,800
7,361,100
Paid in full.
do.
6,074,40(1
14,393,500
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
do.
1,012,400
Paid in full.
1,012,400
19,455,500
REVENUE AND TAXATION.
INDEMNITIES, OLD AND NEW.
Sin-wen-pao, January 8th, 1902.
The total amount, Taels 450,000,000, is divided into five
sections : —
§ 1. Taels 75,000,000, to be paid from 1902 to 1940, in thirty-
nine years. This amounts each year to T-xvsth of
seventy-five millions,
§ 2. Taels 60,000,000, beginning from 1911; in all thirty
years. Each year TVA- Before 1911 only interest will
be paid.
§ 3. Tuels 150,000,000, beginning from 1915; in all twenty-
,six years. Each year the payment is u-'.&V Before 1915
interest only will be paid.
§ 4. Taels 50,000,000, beginning from 1916 ; in all twenty-five
years. Each year ^t?i> Before 1916 interest only will be
paid.
§ 5. Taels 115,000,000, beginning with 1932; to be fully paid
in nine years. Each, year ?}-$•$?. Before 1932 interest only
will be paid.
PAYMENTS m SUCCESSIVE YEARS, 1902 TO 1940.
A.D. 1902. § 1. Principal and interest, Taels 3,829,500. § 2.
Interest, Taels 2,400,000. § 3. Interest, Taels 6,000,000.
§ 4. Interest, Taels 2,000,000. § 5. Interest, Taels
' 4,600,000. Total, Taels 18,829,500.
A.D. 1903 to 1910. § 1. Principal and interest, Taels 3,829,500.
§ 2. Interest, Taels 2,400,000. § 3. Interest, Taels
6,000,000. § 4. Taels 2,000,000. § 5. Taels 4,600,000.
During each of these eight years the total payments are
Taels 18,829,500.
INDEMNITIES. 119
A.D. 1911. § 1. As above. § 2. Principal and interest, Taels
3,469,800. §§ 3, 4 and 5. As above. Total payments,
Taels 19,899,300.
A.D. 1912 to 1914, § 1. Principal and interest, Taels 3,829,500
each year. § 2. Principal and interest, Taels 3,469, 800. §3.
Interest, Taels 6,000,000. § 4. Interest, Taels 2,000,000.
§ 5. Interest, Taels 4,600,000. During each of these three
years, total Taels 19,899,300.
A.D. 1915. §§ 1 and 2. As above. §3. Principal and interest,
Taels 9,384,000. §§ 4 and 5. As above. Total, Taels
23,283,300.
A.D. 1916. §§ 1, 2 and 3. As above. § 4. Principal and
interest, Taels 3,200,500. § 5. As above. Total, Taels
24,483,800.
A.D. 1917 to 1931. During each of these fifteen years : § 1.
Principal and interest, Taels 3,829,500. § 2. Principal and
interest, Taels 3,469,800. § 3. Principal and interest, Taels
9,384,000. § 4. Taels 3,200,500. § 5. Interest only, Taels
4,600,000. Total daring each of these fifteen years, Taels
24,483,800.
A.D. 1932. § 1, 2, 3 and 4. As before. § 5. Prin-
cipal and interest, Taels 15,366,350. Total, Taels
35,350,150.
A.D. 1933 to 1940. § 1. During each of these eight years China
will need to pay principal and interest, Taels 3,829,500.
§ 2. Taels 3,469,800 in each of eight years, principal and
interest. § 3. Taels 9,384,000 ; conditions as under
§§ 1 and 2. § 4. Taels 3,205,000. § 5. Taels 15,366,350.
In these two sections conditions as above, principal and
interest. Total in each of the eight years, Taels
35,350,150.
Grand Total in 1940, Taels 982,238,450.
120 REVENUE AND TAXATION.
The payments on account of the old and new indemnities
will be found in the following table : —
New indemnity, prin- Outstanding loans, prin- Total debt
cipal and interest. cipal and interest.
A D 1902 Taels 18,829,500 Taels 23,600,000 Taels 42,429,500
1903 18,829,500 23,300,000 42,129,500
1904 18,829,500 23,300,000 42,129,500
1905 18,829,500 24,100,000 42,929,500
1906 18,829,500 23,900,000 42,729,500
1907 18,829,500 23,700,000 42,529,500
1908 18,829,500 23,400,000 42,229,500
1909 18,829,500 23,400,000 42,229,500
1910 18,829,500 23,200,000 42,029,500
1911 18,899,300 22,800,000 42,699,300
1912 18,899,300 22,600,000 42,499,300
1913 18,899,300 22,400,000 42,499,300
1914 18,899,300 22,100,000 41,999,300
1915 23,283,300 19,400,000 42,683,300
1916 to]
1930 24,483,800 18,500,000 42,983,800
each yearj
1931 24,483,800 18,400,000 42,883,800
1932 35,350,150 7,500,000 42,850,150
1933 35,350,150 6,800,000 42,150,150
. 1934 to")
1940 35,350,150 5,900,000 41,250,150
each yearj
The new indemnity amounts, as stated
above, to Taels 982,238,450
The old loans constitute a debt amount-
ing to 672,700,000
Taken together in January, 1902, the .
debt of China amounts to ...Taels 1,654,938,450
This debt of about £230,000,000 China has the prospect
of paying off in forty years, or she may borrow again from
new creditors in order to discharge the obligations she is under
to creditors who have already lent her money daring the last
twenty years.
HUNAN SHARE OF INDEMNITY.
Chwig-wai-pao, January 12th, 1902,-^Hunan share of
indemnity,— Huaaa has to pay Taels 700,000. To raise this
INDEMNITIES.
121
amonnt four cash a catty will be charged on Hwai-an salt.
The gentry say in their petition to the governor, who in Houan
manages the salt tax, that by adding four cash a catty
from January 24th, 1902, onward they can raise Taels
500,000.
KIANGSU ADDITIONAL INDEMNITY PAYMENTS FOR 1902.
The salt of Hwai-air is taken to four pro-
vinces. Under the new arrangement
the salt merchants contribute annually
a certain sum. The Yangchow gran-
aries will now add to the price. This
is collected by the Hwai-an salt com-
missioner. Yearly collection
By the new lekin the officers, on account
of increase in the salt tax, will collect
in Hupei
Hunan
Kiangsi
Anhwei
Annual collection at Cheng-yang-kwan ...
The salt Taotai at Nanking will collect
annually additional salt duties from
granaries under his jurisdiction
The salt board of Hwai-pe has four gran-
aries under its control, and will
collect each year ... •
The deputy salt commissioner at Hai-chow
will collect additional duties each year
amounting to .
Taels 230,000
210,000
230,000
140,000
110,000
70,000
8,000
10,000
192,000
Total 1^200,000
This amonnt will be sent by monthly installments to the
Shanghai Taotai. — Chung -wai-pao, January 16th, 1902.
KIANGSU PROPER SHARE OP INDEMNITY PAYMENTS, 1902.
The Viceroy (Chung-ivai-pao, January
16th, 1902) lias stated that Kiangsu
will pay each year Taels 2,500,000
122 REVENUE AND TAXATION.
Salt, increase in price ... ... Taels 700,000
Chekiang salt joined with Hwai-an salt
will, by the increased price, yield to
the Soochow treasurer ... 800,000
The Nanking treasurer will receive from
salt through the increase in price ... 400,000
The Nanking; custom house will supply ... 100,000
The salt merchants will, from the increase
in the salt tax and special contribu-
tions, supply 200,000
The lekin salt administration will furnish 300,000
Total, Taels 2,500,000
These amounts are transmitted to the Shanghai Taotai
from a new board of management in Nanking, which is
directly snbject to the viceroy and is named $fc f$ ^
p'ai-pan-ch'n. The treasurer at Nanking does net manage
the salt revenue.
FIRST INDEMNITY PAYMENT IN 1902.
The disposition of the first indemnity payment is arranged
by the international commission of bankers, but this arrange-
ment is only temporary; the commission being not yet
definitely constituted or instructed: Russia, 29 per cent.;
Germany, 20 ; France, 15.7 ; Great Britain, 11 ; Japan, 8 ;
United States, 7 ; Italy, 6 ; Belgium, 2 ; Austria Hungary,
1 ; Holland, 0.2 ; Spain, 0.1. Total, 100.— North-China Daily
News, January 23rd, 1902.
Honan share of the indemnity. — A sum of Taels 300,000
will result from an increase of one mace to each tael in the
land and personal service tax and by adding one-tenth to the
deed tax. — Ghung-wai-pao, January, 1902. This will enable
the treasurer of Houan province to discharge his debt to the
indemnity for a year.
INDEMNITIES. 123
TRANSLATION OP PROCLAMATION
Issued by Ts'en, Governor of Shan-si, on the 39th day of the 8th
moon, 27th year of Kuang-hsil (llth October, 1901).
The Governor hereby notifies by proclamation that, in the second
paragraph of the agreement made by Mr. Hoste with tne Foreign Office at
T'ai-yuen Fu, it is stated that the China Inland Mission wishes no indemnity
for the chapels and dwelling houses that h:ul been erected or bought in the
following fifteen cities, viz., P'ing-iao, Kiai-hsiu, Hsiao-i, Sih-cheo, Ta-ning,
Kih-cheo, Ho-tsin, K'iili-u, Lin-fen (P'ing-iaug Fu), Hong-tong, loh.iang,
Ch'ang-ch'i (Lu-an Fu), T'un-liu (U-u), and Lu-ch'eng; also the city of
Ta-t'ong, to the north of the province, all in Shan-si, whether they have been
burned, destroyed, or partly destroyed, and the same applies to the articles of
furniture, miscellaneous goods, books, etc.; it being already agreed by the
said Mission that they will themselves effect repairs and replace lost property.
In the 6th article it is stated that the Mission requests the Governor to
issue a proclamation to be hung up in each of the church buildings for the
erection of which no indemnity has been asked, stating that the Mission in
rebuilding theee churches with its own funds aims in so doing to fulfil the
command of the Saviour of the world that all men should love their neighbour
as themselves, and is unwilling to lay any heavy pecuniary burden on the
traders or on the poor. In this the object of the Mission is not in any way to
seek the praise of men. The Mission asks that the proclamation stating these
things muy be pasted on a wooden hoard, varnished and hung up in each
building for worship, in order that henceforth there may be perpetual peace in
its vicinity. These statements are supported by the despatch of the Foreign
Office enclosing the agreement.
I, the Governor, find then, having made myself acquainted with the facts,
that the chief work of the Christian religion is in all places to exhort men to
live virtuously. From the time of their entrance into China, Christian
missionaries have given medicine gratuitously to the sick and distributed
money in times of famine. They expend large sums in charity and diligently
superintend its distribution. They regard other men as they do themselves,
and make no difference between this country and that. Yet we Chinese,
whether people or scholars, constantly look askance on them as professing a
foreign religion, and have treated them not with generous kindness, but with
injustice and contempt, for which we ought to feel ashamed. Last year the
Boxer robbers practiced deception and wrought disturbance. Ignorant people
followed them spreading everywhere riot and upro'ar. They did not distinguish
country, or nation, or Mission, and they, at the will of these men, burned or
killed by sword or spear with unreasoning and extreme cruelty, as if our
people were wild savages. Contrasting the way in which we have been treated
by the missionaries with our treatment of them, how can anyone who has the
least regard for right and reason not feel ashamed of this behaviour ?
Mr. Hoste has arrived in Shan-si to arrange Mission affairs. He has
come with no spirit of doubtful suspicion, hatred, or revenge; nor does he
desire to exercise strong pressure to obtnin anything from us. For the
churches destroyed in fifteen sub-prefectures and districts he asks no
indemnity. Jesus, in His instructions, inculcates forbearance and forgiveness,
and all desire for revenge is discouraged. Mr. Hoste is able to carry out these
principles to the full ; this mode of action deserves the fullest approval. How
strangely singular it is that we Chinese, followers of the Confucian religion,
should not appreciate right actions, which recall the words and the Discourses
of Confucius, where he says, " Men should respond with kindness to another's
124 REVENUE AND TAXATION.
kind actions." By so doing we allow (hose who follow the Christian religion
to stand alone in showing what is true goodness in our time. Is not this most
dishonourable on our part ?
On the whole it appears that while the Chinese and foreign religions have
different names, they are at one in exhorting men to be virtuous. The
Chinese and the foreigner are of different races, but they are the same as to
moral aims and principles.
From this time forward I charge you all, gentry, scholars, army, and
people, those of you who nre fathers to exhort your sons, and those who are
elder nous to exhort younger brothers, to bear in mind the example of Pastor
Hoste, who is able to forbear and to forgive as taught by Jesus to do, and at
the same time, to exemplify the words of Confucius to treat with kindness the
kind acts of others.— £( !j,f. $& $|.
Let us never again see the fierce contention of last year. Then not only
will our country be tranquil and happy, but China and the foreigner will be
united and enjoy together a prosperity which will, by this behaviour on the
part of the people, be more abundantly displayed.
To enforce this on all persons, soldiers, or people, is the aim of this
special proclamation, which let all take knowledge of and obey.
To be posted up in the preaching halls of the above mentioned places.
The Governor is a native of Kiang-si and son of the
former Viceroy of Yunnan and Kuei-cheo, His name is Tsen
Chun-ts'inen.
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126 'REVENUE AND TAXATION.
TAXATION IN THE CHINESE EMPIRE.
REVENUE OP 1899.
Peking Gazette, May 12th, 1901.
Land tax.
Grain Tribute. ,*g*L
Native
Customs.
Shengking Taels 31,500
Fengtien 75,500
Taels 8,200
1,000
499,500
118,900
Chihli 2,151,000
18,600
632,500
351,100
Shantung 2,987,000
87,200
405,400
119,800
Honan 2,813,500
439,900
Shansi 2,752,000
6,000
1,100
26,000
Shensi 1,315,000
15,900
80,500
Kansu 204,000
300
231,300
Anhwei 985,000
517,600
680,600
231,300
Kiangsu 1,700,000
786,800
7,294,800
111,300
Kiangsi 1,300,000
880,500
1,136,200
348,600
Chekiang 1,959,000
743,900
1,416,100
33,500
Fukien 1,010,000
1,625,000
192,800
Amoy
984,300
Hupei 863,000
512,300
1,803,800
303,100
Hunan 1,065,000
286,200
114,200
16,100
Canton 917,000
3,856,200
523,500
Swatow
1,405,100
Kwangsi 335,000
33,000
10,100
175,600
Szchwen 670,000
800
99,800
72,000
Yunnan
70,400
89,500
Kweichow 500,000
28,100
Kirin 128,000
1,000
81,000
Heilungkiang
75,300
Suiyuench'eug 36,000
5,300
21,600
Total, 23,797,500
4,447,600
22,035,400 2,
906,400
Including opium
lekin,
4,965,300
RIGHT OP TAXATION.
The right to tax is solely vested in the Emperor, and
nnder the Emperor the Board of Revenue exercises supreme
authority. The viceroys and governors, powerful as they
TAXATION IN THE CHINESE EMPIRE. 127
are, cannot impose legally any tax. Bat they can petition the
Emperor to make additions or dimmish taxes, and their
advice may be followed.
The taxes are the land and personal service tax, the
miscellaneous taxes, the grain tribute, the waste and surplus
tax, the salt tax, the native customs' duties, the lekin, the
foreign customs' duties, and the subscriptions occasionally
levied. There is a tax on land where reeds grow, a tax on
wine and oil lime, on opium, on silk, and on various other
products. The $£ J& f& Lo-ti-shui is a sort of equivalent to
our port or wharfage dues.
Six CANONS or TAXATION.
The four canons of taxation, according to Adam Smith,
are: economy, equality, certainty, and convenience. To these
may be added ability to bear the burden on the part of the
people and also their willingness.
In Adam Smith's time there was a duty of five shillings
a ton on the export of coal from England or fifteen shillings
a Newcastle chaldron. This coal duty was repealed in 1834.
In 1845 Sir R. Peel imposed an export duty of four shillings
a ton. The dissatisfaction expressed was so strong that it was
repealed the same year. Since then in England there have
been no export duties on coal. Hence it is plain that one
canon of taxation is the willingness of the people to be taxed.
TAXATION FORMS.
A taxation form is sent to ratepayers in which the
amount of the tax is written in a blank space.
Hu-pao, October 9th, 1901. — A Peking letter says the
Hatamen custom house has hitherto collected the tax and
impressed a stamp on the goods or upon the invoice if there
was one. The trader did not know how much of what he
128 REVENUE AND TAXATION.
paid was the tax. No taxation form was given him. Lately
we hear that a priuter has received orders to prepare a blank
form of a duty receipt to the extent of several ten thousands
of copies. This tax paper, after payment of duty, will be
stamped. It states the amount of tax, so that the trader is in
no danger of being asked to pay too much. [N.B. — This
custom house is now ruled by Su Ts'in-wang as chief super-
intendent and by the President of the Board of Punishments,
King Sin, as second superintendent. Blank forms were origin-
ally invented in China for collectors of taxes and for bankers,
and probably date from the Tang dynasty.]
REVISION OF TAXES.
The result of Kang Chung-fang's revision of the Kiangsn
taxes may be seen in the following statement in the Peking
Gazette (Chung-ivai-pao, February 22nd, 1900). Viceroy Lin
in a memorial says the taxes on grain and land for the
prefectures of Soochow and Chiukiaug in thirteen district8
(cities) amount to Taels 211,740, after correction for the land
tax, and 149,420 picnls of grain tribute.
OFFICES FOR COLLECTION OF TAXES AT AND NEAR SHANGHAI.
When a new office for tax collection is established by any
governor it is placed under the control of the treasurer. la
Shantung to raise more money for the public service a ff $>
Jg Ch'en-kw'an-chu was instituted. In 1901 this office
collected duties on wine dealers, on opium shops, on opium
lamps, and on shop signs. By these four kinds of taxes it
was possible to raise in one year Taels 500,000.— Chang-
wai-pao, July 29th, 1901.
In 1901 there were eight tax collecting offices in Shang-
hai and Woosuug. They were : —
1. Shanghai tax office, ± ^ jf ffi jg Hwo-kiuen-chii.
TAXATION IN THE CHINESE EMPIRE. 129
2. Shanghai tax office for cotton cloth and grass cloth, _£
^ # $ J0J Pn-kiuen-chii.
3. Woosnng tax office, J% •]$ ^ J| Jjj Hwo-kiuen-chu.
4. Woosung office for collecting taxes from jnnks trading
to the northern ports and also from fishing jnuks, Jj^. j$ jp ffj
${J Jf] Sha-tiau-ch'ir.en-chii.
5. Shanghai sugar tax office, J: $$ $f $| Jg Tang-kinen-
chii.
6. Shanghai northern office for collecting silk and tea
taxes, ± jg f$ £$k -fc Sz-ch'a-pei-ch'ia.
7. Shanghai office for managing grain transport by sea
$£ jg ^1 ^, Hai-yiin-ha-chti.
8. Lekiu office for Sangkiaug and Shanghai, ^ ifl M fi
Jp] Li-kiaen-chii.
AMOUNT OP TAXES IN CHINA.
In the reign of Kang Hi the revenue was Taels 36,000,000,
the expeuditnre was also the same. Memorial of Yuen Ch'ang,
Sken-pao, August 10th, 1899: — In the reign of Chien Lnng,
1745, the expenditure for troops was 24,000,000. In 1711
the remainder in the treasury was Taels 70,000,000.
In the year 1881 the revenue amounted to Taels 42,486,028.
This amount included land and personal service, surplus,
grain commutation, other grain taxes, miscellaneous taxes,
customs, salt, land — in all nine sorts of taxes. The lekin in
that year was Taels 18,580,444. This includes a remainder
from the preceding year. The foreign customs revenue was
Taels 14,990,276. In 1887 the opium tax yielded Taels
6,000,000.
REMISSION OP TAXES.
During the present dynasty, because the population has
increased enormously, the distress in times of famine is propor-
tionately greater than in earlier times. The greater the
130 REVENUE AND TAXATION.
number of people the greater the difficulty of providing food m
famine years. There were no taxes remitted at the beginning
of the Chow dynasty. In the Ohow-kwan, an ancient manual
of laws and administration, nothing is said of the remission
of taxes. The people gave labour and were fed only. There
was occasional relief from labour. To labour for the prince was
then common, and to be relieved from it was an acceptable act
of grace on the part of the sovereign. Persons were excused
when old or maimed or otherwise invalided. la the Han
dynasty the favour of the sovereign was shown in remission of
taxes, and this act of grace has been granted since and has come
to be a regular principle in times of drought and flood.
Remission of taxes in these circumstances has been a marked
feature in the Chinese system of government nnder the
present dynasty. The oppressive weight of taxation on the
poor is felt more acutely now when the population is large
than in former ages, when the people were scattered thinly
over the land. The common people had more land then than
now and needed hired labour to a larger extent, because each
farmer would possess more land than one man could cultivate.
PRINCIPLE ADOPTED IN THE LEVY OP LAND TAX.
Chinese taxes on land and grain are estimated on the
principle that seven mow of land, or an acre and one-sixth,
will support a man with his family. Many persons have less
land than this and some have none. Still the normal quantity
is in the eye of the law as here stated.
LAND TAXATION AT DIFFERENT PERIODS.
The gross amount of land tax in 1893 was Taels
23,329,533. This is distributed unequally in the provinces.
The taxes are all decided upon in Peking. The viceroy and
governor carry out the rule which is sent them m the form
TAXATION IN THE CHINESE EMPIRE. 131
of an edict or of an order from the Wai-wn-pn, or Cheng-
wn-ch'n.
In the feudal period, the Tsiug-t'ien ^ H or well
arrangement was adopted. A square piece of land was
divided into nine eqnal parts, each containing 100 mow. The
central square of 100 mow belonged to the government
Eight families cultivated each their own square. The govern-
ment square was cultivated by all. In the spring and
autumn annals of Confucius it is said, under the year B. 0. 592,
that a laud tax was then for the first time levied on the mow
of land. This probably means that the old practice went out
of use and was replaced by a regular annual tax on the land.
See Legge Chun-tsien, p. 329. But Legge thought that in
Confucius' time two-tenths of the produce went to the State.
See the Lun-yii 12, 9, 3. Pere Zottoli says there were two
taxes — that of the Tsing-t'ien and that of the emperor's
inherited land. In both, a tenth fell to the State.
The fact is worthy of note that in Corea the establishment
of the Tsing-t'ien taxation is ascribed to Ki-tsi', who went over
in the twelfth century before Christ and founded the Corean
civilization. The preference of the Coreans for white clothing
is referred to the origin of their civilization in the Shang
dynasty, which honoured white colour. In those days the Baby-
lonian colour philosophy was strongly held in China. The
white, red, black, and yellow colours were adopted by the Yin,
the Chow, the Ts'in, and the Han dynasties respectively.
Under the Han dynasty the payment to the government
was one-fifteenth of the produce. Later it was made one-
thirtieth. In the Sung dynasty one-tenth of a pical was
required on each mowr which is about the twentieth. In
the 14th century four teu, four sheng were collected on each
mow. It amounted to twenty-two hnndredths of the produce.
At present, in the prefectures of Chinkiang and Ch'ang-chow,
the tax is fifteen or sixteen huudredths of the produce of a
132 REVENUE AND TAXATION.
mow. In the prefectures of Soochow and Snngkiang the land
tax amonnts to thirty-six or thirty-seven hundredths of the
produce. The Wu district of Soochow prefecture contains
646,100 move. See Soochow Fn-chii 14 44. It is divided for
taxation into twenty-one portions called flj tse, a word which
has here the sense of kind or type. Three portions are rice
land cultivated by irrigation. Here the tax is TWoths of the
produce of each mow. The laud which is irrigated and bears
this taxation amounts to 402,207 mow. A tax of TVWths of
the produce is levied on 1,072 mow. A tax of one-tenth of a
picnl is levied on 4,570 mow.
In the case of land not irrigated, eighty-five hnndredths
of a picnl are levied on 4'58 mow ; thirty hnudredths are
levied on 2,573 mow ; twenty-eight hnndredths are levied on
15-73 mow ; twenty-five hnudredths are levied on 1,699 mow;
twenty-three hnndredths are levied on a lot somewhat less
than a mow ; two hundredths are levied on 2,245 mow ; six
hnndredths of a picnl are levied on 56,465 mow ; five
hnudredths of a picul are levied on thirty-eight mow ; one
and a half per cent, of a picnl are levied on fourteen mow.
In the case of hilly land 5'3 per cent, of a picul are levied
on 31,059 mow, while 32 per cent, of a picul are levied on
22,735 mow and 1-5 per cent, of a picul on 4,704 mow.
In the case of marshy land fWhs of the reeds produced
on it are levied on 1,066 mow. On one mow and a third, one-
tenth of the reeds is required. On ninety-seven mow 5 per cent.
of the reeds are required. On 257 mow 3 per cent, of the reeds
are required. Ou 21,705 mow 3 per cent, of the reeds are
expected. These numbers are taken from the last edition of
the Soochow History, A.D. 1877.
The amoout of rice levied on the Wu district is 149,155
picols. How is this made up ? There are of rice and beans
74,182 picnls. The amount in the intercalary month is 236
piculs. Changed for silver the amount i» Taels 56,365,
TAXATION IN THE CHINESE EMPIRE. 133
Waste and surplus tax, Taels 2,818 ; intercalary addition,
Taels 784 ; duty on lime and for conveyance, etc., Taels 193.
The public accounts state the whole amount of the
produce of the land in this district in rice. Whatever else is
produced there it is so much rice ad valorem. The whole is
labelled taxes on land. Rice is the basis of taxation.
If we reckon one picnl of rice a mow as the amount of
produce in the country round Soochow the land tax amounts
to three ton, four sheng, or stated iu silver $2'064. This is the
tax if we take the rice to be worth three taels, six mace, or
$6. To this is to be added one-fourth as waste tax. But the
produce may be two or three piculs. The tax will be one-
ninth if the produce be three pieulg.
If the land yields two picnls the tax amounts to one-
sixth. The amount of taxation is greatest in those years that
are distinguished by unfavourable harvests. The amount of
taxation varies according to the nature of the soil and the
crops. The amounts are all fixed in Peking. The governor
merely carries out the Peking decisions. A new edition of the
topography of any city contains the latest corrected statement
of the land taxes.
At Shanghai the tax at present is 29| hundredths
of a picul on each mow of good land. Since a picul of
rice is worth about $5 and the harvest may be two piculs,
the tax on one mow is about $1.50. On inferior land
the tax Tooths, is $1.25. Land outside of marshes is liable to
a tax of $1, being f&? ths of a picul.
From these statements which occur in the most recent
Shanghai topography, it appears that the land tax varies in
each locality according to the productiveness of land. The
magistrate states the circumstances. The prefect and super-
iutendent report to the governor, who decides what tax the
land should bear. For this he asks sanction fr9m Peking.
The origin of financial legislation in each district is local.
134 REVENUE AND TAXATION.
It most be authorized by the central government before it
is adopted and made the rnle in collecting the revenue in the
spring and autumn of each year.
Land tax in the third century before Christ was fifteen
per cent., or one fen wn li per tael per cent. It was made ten
per cent, in A.D. 330. Three pints of rice were levied on
each mow.
In the Tang dynasty grain was preferred to money.
Under the Southern Tang efforts were made to have the poll
tax changed to taxes on produce. Silk fabrics were taxed
three per cent, ad valorem.
la the year A.D. 763 there was an edict stating that
when there were three in a family only two should be
taxed.
A tax on cultivated fields is called liang j|. A tax for
personal service or capitation tax is called ting ~J*. Land
and personal service tax are called ti-tiug j$, ~J*. Taxes
differ in the north and south provinces. In Obihli and Shan-
tung the tax on laud is called keng fj£. It is included in ti-
ting. In Kiangnan and Chekiang the grain tax is Jjg; fu. The
land tax is paid in silver. The names of other taxes are ^f
Jig t'sao-hiang, hau-tseng, the fisherman's tax, the reed tax,
the appraiser's and broker's license tax. Miscellaneous taxes
are also levied, such as the house, ox, and donkey taxes. The
name pe-liang £3 $§ began to be used in the Ming dynasty
It was intended to afford additional maintenance to the
Kwang-ln-sz Court of Banquets, the six Boards, the five Offices
(Fu), the Censorate, the Imperial Academy, and the Inspec-
torates. Afterwards the maintenance of metropolitan offices,
both in Peking and Nanking, was required. The prefectures
which supplied these funds were Suchow, Sung-kiang, Ch'ang-
chow, Kia-hiug, and Euchow. The total amount was 217,410
picnls. Surplus tax, 166,140 piculs. Conveyance by boat,
293,940 taels.
TAXATION IN THE CHINESE EMPIRE. 135
The JVlanchu dynasty made a change, and the convey-
ance of grain tribute instead of being undertaken by traders
was conducted officially. Soon the grain tribute was, to a large
extent, commuted for silver, which was paid instead of so
much rice at a fixed rate in order to save expense in convey-
ance. The saving amounted to several ten thousands of taels.
In the reign of Shun Ghih the rice of Kiangso and Chekiang
was valued at two taels a picul, and this was the amount of
the tax in silver. When rice fell in value the tax became five
or six mace for inferior rice. The best ^ $§ pc-liang was
two taels.
In 1736 the history mentions, Tnng-hwa, ch. 1, p, 54, col.
13, that in Kuangsi in that year by edict the land tax on each
mow in Wu-yuen district was made one mace. Before this
edict two mace two candareens had been levied in silver.
On soldiers' land in Wu-yuen district the levy amounted to
a larger sum than that levied on the laud of ordinary farmers.
In 1737 the soldiers' land at Wenchow and Taichow on
the Chekiaug coast had been taxed too heavily. Instead of the
tax being Taels 0.1.7 and Tls. 0.1.4 per mow the emperor
ordered that the same amount be levied as in the case of Hang-
chow soldiers' land, namely, Taels 0.1.2.8. The extent of land
on which this levy was then made was 31,200 mow iu Wen-
chow and 22,000 mow in Taichow.
In 1740 the emperor ordered that there should be no extra
taxation under the heading Miscellaneous Imposts $| |j|. It
was enough that there should be (1) the headings, land, and
personal service f$ $| Jft ~f , (2) Jf Jj| grain tribute, (3) reed
land tax Ht gj|, (4) $| ^ miscellaneous taxes.
In the collection of official documents called fjg -Jtf: jjfc
Ching-shih-wen, in the section on land tax, ch. 29, col. 5, an
author, Chu-yun-chin, says that in the sixteenth century
in the reign of Chia-ching there were 800,000 ch'ing of
laud on the registers. This was more than three times
136 REVENUE AND TAXATION.
the number in the reign of Hung Wn, A.D. 1368 to A.D.
1399. In the reign of Wan Li, thirty years later, it was
950,000 ch'ing, or 15,833,333 acres. When the Manchns
conqnered China they retained the registers of the number
of ch'ing fixed in the time of Wan Li. They only levied
taxes on lands actually cultivated. Waste lands were stated
to be 260,000 ch'ing. In A.D. 1810 a Land Tax Record
JK fj£ £ W was pnblished. The number of ch'ing is in this
work stated at 1,074,805.93. Reckoning six mow to the acre
this yields 17,91 3,432 acres. If we subtract land not pro-
ductive through want of soil, diluvial action, and river encroach*
ment, amounting to 324,579 ch'ing, ninety-four mow, the
remainder 720,225 ch'ing, ninety-eight mow, is the amount of
land now under grain cultivation. This is less than the
amount under cultivation in the Ming dynasty in the
sixteenth centnry. Probably cotton has taken its place to a
large extent.
The phrase f| f| Ch'ien-liang means that cash are paid
n place of grain tribute, and that grain is also paid. This
phrase as describing soldiers' pay also has both meanings
as in the colloquial sentence Chi-chien-liang-ti p£ |g $g ftfy
one who lives on the amount of cash and grain allowed hitn
by the government.
On September 9th, 1899, the Sken-pao stated that the
contingent of grain for the province of Hupei is 30,000 piculs.
The equivalent is Taels 70,000. There was a difficulty in
obtaining the money. The treasurer had paid it to foreign
loan account. The Board of Revenue insisted that it should
be sent, and the treasurer of the province of Hupei was
ordered to consult with the grain superintendent on the
modes of obtaining this sum.
T'sao ia a boat or manger. T'sao-hsiang means conveyance tax.
T'sao takes the sense of conveyance from the shape of the trough, of which
it is the uame as navigate is derived from navia. The city of T'sau-chow
in Shantung is named from the grain passing it,
TAXATION IN THE CHINESE EMPIRE. 137
SALE OF TITLES TO AID THE REVENUE.
To avoid raising money by direct taxation on the in-
dividual a method was thought of about B.C. 170 in the reign
of Wen Ti. Money was then needed to defend the northern
froutier. The Hiung-nu were troublesome. They had made
several annoying incursions into North China and carried
away ranch plunder. The troops at the passes needed to be
doubled in number and must be fed, but the grain in the
government granaries was insufficient. It was resolved to
sell titles and badges of rank. Whoever gave money to the
government or conveyed corn to the frontier for the use of
the troops was rewarded with a certain rank. A gift of
600 to 400 piculs was rewarded by a low rank. The gift
of 12,000 picnls secured a very high rank. To feed the
soldiers in this inexpensive manner was a triumph of states-
manship.
This instance shows that the Chinese have sold titles to
aid the revenue for more than two thousand years.
Twenty years later when there was dearth in Shansi and
Chihli, titles were sold at a still cheaper rate than before.
Also another measure was devised. Cavalry horses were
needed. Officers who had committed faults in the discharge
of their official duties were allowed to present horses to
government. It became a common thing for such officers to
have parks as breeding places for horses. Their chances of
promotion would be in proportion to the number of horses
they were able to furnish for the imperial stud.
TAXATION OP WASTE LANDS.
Common lands or waste lauds in various parts of the
Chinese empire, are gradually occupied by emigration. When
Turkestan was reconquered from the Mahomtnedans the Man-
chu General Kin Shun in a memorial recommended the
138 REVENUE AND TAXATION.
cnltivation of new lands by emigrants brought to Hi for the
purpose. This system is called [}fj H i{i EB k'ai-k'ea-t'nn-
t'ien. Land was given them, with seeds and a cow. During
three years no tax was levied. After this time the emigrants
would be able to pay a tax 5t H an^ return the value of the
seed and the cow.
Frequent wars cause lands to be deserted. After the
passage of armies large tracts of land pass out of cultivation
for want of owners. They revert to government and become
soldiers' land. The Chinese army consists to a large extent
of agriculturists who work in the fields when not required for
military service. Formerly grain went to Peking from the
five provinces — Kiang-sn, Anhwei, Hupei, Kiang-si, Chekiang.
It was guarded by soldiers on the way. These guards are paid
by grants of land, |g gj t'uu-t'ien, which they cultivate. The
land must revert to the government if the service the
occupants render should cease. The grain junks are now no
longer required and the Soochow authorities have announced
that all lands so cultivated hitherto must be assigned to the
authorities.
In the 5£ $$ jj! jjk, Topography of the Province of
Anhwei, the t'un-t'ien land is in amount 1,110,662 mow. In
1824, it was 1,183,977 mow. The fixed tax was Taels
40,526. The soldiers in occupation paid a proportional rate
of Taels 2,404. But the real amount collected was Taels
42,930.
In the Shen-pao, December 14th, 1898, the governor of
An-hwei says in a memorial that he has reported the amount
of taxes collected in a year of deficient harvest and the meas-
ured area of new land cultivated. The waste land cultivated
is of various quality. The result of taxation is therefore
at present not known. He will report in the present
year's account. The number of mow in the new laud is
1,871,800.
TAXATION IN THE CHINESE EMPIRE. 139
CHANGK OP GRAIN TO SILVER.
The Shen-pao of October 20th, 1898, says on the grain
tribute: Hn-pei, Hnnan, and Anhwei, with some other
provinces, have long since changed grain tribute to a silver
tax. This has been found beneficial to the people. Opinions are
divided as to the course that should be pursued in regard to
Kiang-su. Some say a part should be changed for silver and
the rest sent to the capital in kind. Others say the whole of
the grain should be retained in the province and silver be
substituted. There is the possibility to send grain by steamer
from Chefoo to Tientsin in one day, from Shanghai in three
days, from Fukieu in five days, and from Canton in six days.
From Newchwaug two days would be required. But mer-
chants, if conveyance of grain is left to them entirely, may
raise prices, and this constitutes a difficulty.
The grain tribute of Kia-ting, near Shanghai, was in A.D.
1583 changed for silver by edict, and this change was made
perpetual in A.D. 1596. A few years later an edict fixed five
mace a picul as the commutation tax. In Kia-ting a tax of
nine mace was required to be paid. After a few years seven
mace was made the ordinary tax for grain tribute. Later on
in the nineteenth century the change to silver was made final
in Kia-ting and Pao-shan, both near Shanghai, because rice
was not the produce of these districts.
In cases where cotton was the produce the farming
people needed to labour hard, morning and evening, to make
cloth and sell it for silver. To buy rice with silver and taxes
afterwards1 was too great a strain upon the agriculturist,
especially if rice should rise in price when the day of payment
approached. He had also a melting tax and other charges to
meet. Many farmers preferred to seek another home and
escape these obligations. In such cases it was better to levy
taxes in silver; ou the other hand, if rice was the produce, and
the former was obliged to pay taxes in silver, other difficulties
140 REVENUE AND TAXATION.
arose. Silver may be lacking. The supply may be insufficient.
To change grain taxes into silver payment requires a free
circulation of silver. There are many dishonest servants of
the Mandarins who cheat the people in exchanges. Foreign
trade, say the Chinese, carries money away from the country,
and money as a means of purchasing articles becomes scarce.
The people find it hard to live. The change to silver payment
becomes a hardship. If grain is conveyed to the north by traders
it may rise in price. There may be a foreign war to interrupt
navigation. Recently an edict directed Yi Kwang and Sun Kia-
nai to consult and report on the feasibility of terminating
grain tribute in kind. On October 2nd, 1898, the emperor in
an edict ordered that grain tribute shall still be sent in kind.
The reasons given are : the convenience in famines of retaining a
part of the grain about to be transported j 2, the necessity that
food in Peking shall not be insufficient ; 3, the amount of
silver available for currency could not be so much as five or six
millions of taels as estimated by advocates of the change ; 4,
it is not right to give traders the liberty to raise prices for
selfish reasons as they would do if all the buying and selling
were in their hands.
The fear is felt by those who argue against silver payment
that since rice must still be imported for the Peking popula-
tion the common food of the country will be subject to the
evil of high prices. Private importers will ask too much silver
for their cargoes. These logicians forget that competition
will reduce prices. Besides the government will keep the
granary buildings occupied as of old. They will be filled when
rice is cheap and the rice will be sold at a moderate price
when the market value is high.
In the Chung-wai-paot November 17th, 1898, it is stated
that the Board of revenue has sent down an order to the Che-
kiang governor to the following effect: In future the waste
tax j&0 ^, kia-hao will be one-fourth to every picul of rice,
TAXATION IN THE CHINESE EMPIRE. 141
that is, n 5j- jE ^f*, or twenty-five catties. This is estimated in
silver at the market rate. If the tax payer delays pay-
ment to next year, he mast, as is done in Kiangsn province,
pay 300 cash in addition. The governor has announced tlm
new rnle for Chekiaug province in a printed proclamation.
COMMUTATION TAX IN HONAN.
In 1898 the amonnt of commutation tax for grain
tribute in Honan was made 2,800 to 3,000 cash or 4,000 cash.
For a tael of silver 2,500 to 2,600 cash are levied. In some
localities only 2,000 cash are claimed, and the same principle
prevails in Kiangsi province. This want of uniformity leaves
room for illegal increase in the levy made on the people and
is a likely cause of disaffection and local riots.
In 1733 the governor of Honan reported that in his
province the han-sien tax yielded, after deducting expense of
administration •$ fy % ^, the sum of 700,000 taels, together
with millet and grain in store houses amounting to 280,000
picnls.
THE AVOIDANCE OP HEAVY TAXATION BY THE MANCHU DYNASTY.
Chang Chih-tnng, viceroy of the Hu provinces, in his
work fU -^ H Ch'iuen-hio-p'ien, states that a heavy tax
known as Mien-fu-ch'ien ^ ^ £g was by the Sung dynasty
levied to supply funds to carry on war with the Liau dynasty,
which lasted from A. D. 907 to A.D. 1125, and was brought
to an end by the emperor Hwei Tsnng. The tax realized
62,000,000 strings of cash. This is equivalent to £6,200,000 if
the following data are correct. At that time ten ounces of silver
were changed for one ounce of gold and 100 ounces of copper
were one ounce of silver. If we take a cash for an ounce and
calculate the amount in pounds sterling it will be £6,200,000
on the supposition that the string contained a thousand cash.
142 BEVENUE AND TAXATION.
This would be the amount raised by taxation in A.D. 1125.
Bat if the number of cash in a string was five hundred, which
was possibly the case, the tax would raise £3,100,000. A
few years afterwards the Golden Tartars conquered all North
China. The unpopularity of the Sung dynasty, caused by
severe taxation, would pave the way for the success of the
Tartar invasion.
NEW TAXES UNDER THE SUNG EMPERORS.
In the later Sung dynasty, when the capital was at Hang-
chow, four new taxes were added to the former. They were
called ^ H flj m King-tsung-chih-ts'ien, ft Ife £g Yue-
ch'nn-ts'ien, $£ & $& Pan-man-ts'ien, JJf & f$ Che-pe-ts'ien.
By these taxes several million strings were raised. They
were retained till the time of the Mongols, A.D. 1260 to
A.D. 1360.
NEW TAXES UNDER THE MING EMPERORS.
In the Ming dynasty, A.D. 1360 to 1644, there was a tax
levied, known as the Liau-hiang, for keeping in tranquillity
the Manchuriao province. Afterwards the tax called H§ f|^
Ch'au-hiang and the |jjj fjjjj Lien-hiang, or army drill tax,
were imposed. These in all amounted to twenty million
strings. We must count a thousand cash to the string.
The amount then becomes £2,000,000. This will be the total
if we reckon the silver tael to have been ten times as cheap
as gold. About A.D. 1520 silver began to arrive from Mexico.
Between A.D. 1300 and A.D. 1770 silver fell from a value ten
times less than gold to a value fifteen times less. Let us
assume that through a plentiful supply from America it
diminished in value until it was twelve and half times less in
value than gold in the sixteenth century. The same number
of cash would in the sixteenth century be worth £25,000,000.
TAXATION IN THE CHINESE EMPIRE. 143
In the eighteenth century they would be worth £30,000,000.
The Ming dynasty sovereigns raised by taxation the former of
these sums. The present Manchu dynasty has thought it
more benevolent and more politic not to follow this example
in levying the latter of these sums.
CAUSES OP LIGHT TAXATION UNDER THE MANCHUS.
That the present dynasty has been able to avoid this
heavy taxation is in part because able-bodied labourers have
increased greatly in number and the personal service tax has
continued to be collected. With the increased population the
amount of grain tribute has become much more than formerly.
Light taxation allows the people to develop various industries.
Families increase when there is abundance in the means of
living. Light taxation has been one of the characteristics of
the legislation of the present dynasty.
In Northern Kiang-su and at Feng-yang prefecture in
Anhni province many of the poor instead of cultivating good
grain or hemp merely cut down grass for their living. They
carry it to the nearest town and sell a thousand catties for
five or six mace of silver. Deducting expense of conveyance
they acquire a mace or two mace of silver. The tax on grass
land is only one or two caudareens. The very poor class can
live without ploughing and weeding if they possess a mow or
two of this land. This is the result of too light taxation.
They need not buy a cow or seed or a plough. The writer in
Chiiig-shih-wen-pao argues that it is not well to encourage
idleness. Taxation should be heavy enough to lead to activity
on the part of the poorer class.
GRANARY SYSTEM.
There are two granaries at Tungchou and fifteen inside
and outside of Peking.
144 REVENUE AND TAXATION.
In the Anhwei Tnngchi, Vols. 2, 6, 23, A.D. 1748 there
are remarks on the granary system, showing that the principle
is to purchase grain when it is cheap, keep it in a granary
nnder lock and key, and open it when the market price of
grain is high. The magistrate orders the granary stores of
rice and wheat to be sold nnder the market price to benefit
the general population and ameliorate the evils of poverty.*
The granaries are under the superintendence of the grain
Taotai, who has a treasury which is inspected at times by
the Governor.
FAULTS IN THE PEKING SEVENTEEN GRANARIES.
The old rice is not removed to be replaced by the new rice
which arrives from the south. The floors are damp and low
causing the rice to grow mouldy. Through the dampness
the grain rots. The granaries are not swept and dnst and
refuse are mixed with the rice. In rainy weather the rice
sprouts. Much of the rice remains for years in the granaries.
It has no sun to shine upon and dry it, nor has it any wind
to blow on it. Ants and other insects abound. The weevil
appears and grows fat on the rice around him. The men
in charge are careless and tread down the grain without
thought. The earth and moisture on their shoes become
mixed with the rice intended for the food of men.
CONVEYANCE AND DISTRIBUTION OF TRIBUTE GRAIN.
The Peking distribution of grain is as here follows :
Chekiang and Kiangsu send 220,000 piculs ; of this the
* In an article in the North American Review June, 1897, Mr. H. Seton
Karr recommends national granaries in England. England needs to secure
the possession of food in case of war. There should be a small protective
duty for the encouragement of wheat cultivation in England since only two
million acres are sown at present. Four times this amount might be sown
with wheat with a small protective duty. In addition to this there should
be a granary system, so that England may not be entirely dependent on
foreign countries for breud.
TAXATION IN THE CHINESE EMPIRE. 145
Tai-chang-siandKwang-lu-si use for sacrifices, and for banquets,
2,000 picnls. The princes and high officers require 150,000
picnls to 160,000. The household, soldiers of the palace, and
ennnchs receive 10,000 pieuls. In the granaries there remain
50,000 piculs. The amount assigned to princes may be one-
half white and one-half coarse rice, keng-mi. The remain-
ing 12,000 can be changed for ts'ao-liang, that is, coarse grain.
This will be a relief to the people, (Tunghwa, 2, 5), who will
appreciate the privilege of contributing a less quantity of the
better kinds of field produce.
The contribution of white rice from Kiangsn and Chekiang
began in the Ming dynasty. At that time the Knang-ln-s'i,
the Five Boards called Foo, the six Boards called Pu, and
other establishments, had set apart for their use 217,410
piculs of white rice supplied from the prefectures of Soochow,
Snng-kiang, Chia-hsing, Hu-chou, and Chang-chon. First
the contribution was required at Nanking and afterwards
both at Peking and Nanking. To the above amount must
be added 166,140 picnls, and, in silver, Taels 293,940 for
expense of conveyance. In the present dynasty the system of
entrusting traders with the task of conveying rice to Peking
was changed. It became the duty of special officers appointed
for the purpose. This arrangement was made about A.D
1650. The price of rice was taken then at two taels a picul.
When the Manchu conquest was completed the price fell to
a tael and a half and to five or six mace only. If in commuta-
tion to silver payment the pressure was severe on the tax payer
and rice was still counted at the price of two taels a picul, the
people were overburdened (Ching-shih-wen-pao).
KIANGSU GRAIN TRIBUTE.
la the Tung-hwa-hsti-lu, 1846, 12, 21, it is said in reference
to Kiangsn that Sungkiang sends each year to Peking a
146 REVENUE AND TAXATION.
diminished quantity of rice. It is now only 3,000,000 and
a few hundred thousand picnls. It should by rule be neither
short in quantity nor late in time of arrival. Next year,
says the edict, it must be fully 4,000,000 picnls or 3,800,000
to 3,700,000 piculs at the least. A less quantity is not suffi-
cient for distribution to princes, government officers, and
soldiers. If this quantity is not sent, the high officers in
Kiangsu will be severely punished. Whenever petitions are
presented asking for delay or for complete exemption, the
emperor says, he always grants the request or prayer of the
petition because he trusts in the honesty of the petitioner.
Fifty or sixty cities have been exempted during this year, says
the edict. Is this because local expenditure has been heavy
and can it be that pity for the victims of drought or flood is
invented as a reason for exemption when the real cause is
heavy local expenditure ? The high officers in charge of that
province ought not to forget the paramount need of the
distribution of rice from the metropolitan, granaries.
It should be noted that one Grain Taotai resides at
Nanking, who is known as the $£ j£ II IE Kiang-an-liang-tao.
He manages the rice tribute of Kiangsu in the north and
west, as also that of Anhwei. The other is the Jjjfr $g || JH
Su-sung-liang-tao, who controls the rice tribute of the pre-
fectures of Soochow and Sung-kiang.
QUANTITY OP TRIBUTE RICE FOR KIANGSU IN 1898.
In regard to the Shanghai Rice Tribute, the Board an-
nonnced in February, 1898, that the China Merchants' steamers
will convey to Tientsin 163,000 piculs. These are the amounts
for three prefectures and a sub-prefecture. The amount for the
district of Shanghai is 8,600 piculs. The other twenty-five
districts contribute amounts in proportion to their size. The
whole contribution, estimated at Taels 4.2.0 per picul,
TAXATION IN THE CHINESE EMPIRE. 147
amounts to Taels 6,846,000 of silver, or nearly £1,000,000.
The other provinces make np the revenue to more than three
million pounds sterling.
The whole grain tribute for Kiacgsn is in the Red Book
fixed at 1,431,273 picnls. For Chekiang it is in the same
work fixed at 612,720 piculs. These two totals make together
about £3,000,000 in value.
la the spring of 1898, the Chekiang tribute grain sent to
Tientsin was 430,000 piculs.
TAX ON TRIBUTE GRAIN JUNKS.
In the year 1897, the Tientsin superintendent collected
from the tribute jnnks which came from Kiangsn and
Chekiang from May 2nd, 1897, to April 13th, 1898, and from
April 14th to May 19th of 1898, a tax called $ $; hai-shni.
The grain junks paying it were 212 in number. The goods
they carried were, in accordance with a previous memorial,
exempted from one-fifth of duty charged on other vessels.
The amount, less one-fifth exempted, was Taels 8,462.6.9.8.
The proportion exempted on China Merchants' steamers was
also one-fifth, and the amount was Taels 4,286.5.2. The
amount, less one-fifth exempted on grain junks from Kiangsa
and Chekiaug returning empty from Tientsin and Newchwang
and carrying as freight peas and other articles, was Taels
1,263.2.7. The amount, less one-fifth exempted on vessels
carrying rice and other grain, was Taels 17,039.3.7.2.
Total, less one-fifth exempted, Taels 31,051.8.6
Total collected from vessels not
having exemption certificates, 9,015.4.6
Total 40,067.3.2
This total is in excess of the fixed amount by Taels 67.3.2.
Subtracting this surplus from the amount on which there are
exemptions, the remainder is Taels 30,984.5.4. The amount
148 REVENUE AND TAXATION1.
subtracting this from Taels 40,000 is Taels 9,015.4 6. Each
10,000 taels corresponds to Taels 2,253.8.6.5, and according
to this rate the proportion in 26,000 taels doe to the Board is
Taels 5,860.0.4.9. Of this sum, writers' and servants' food
and wages absorb one-tenth, Taels 586.0.0.4.9. The sum,
less this amount sent to the Board, is Taels 5,274.0.4.4.1.
The surplus, Taels 14,000, by calculating^ at the same rate,
becomes Taels 3,155.4.1.1. This amount is sent to the
treasurer. The Pei-yang superintendent adds that Wang
Weu-shao, the former incumbent had not made this
calculation. He has therefore done so and calls the amount
hai-shui, a term which does not occur before. Yung Lu
appears to be the first to make use of it. He adds the words
of the edict as his authority.
FINAL ABANDONMENT OF GRAIN CONVEYANCE BY SEA AND BY CANAL.
Chung-wai-pao, August 20th, 1901.— In an edict received
in Shanghai August 29th and in Si-an on August 15th, it is
announced that the conveyance of rice, has long given rise to
abuses. It has wasted imperial funds and increased the suffering
of the people through additional taxation. It is necessary now
to economise on account of increased demands on the treasury.
All needless expenditure must be avoided. Henceforth
beginning with the present year rice will cease to be sent to
Peking on account of the government, either by sea or by
canal. In all provinces tribute grain must be sold for silver
and silver sent in place of it. Beside this every effort must
be made to reduce expenses in Boards and in carriage of
articles. All remainders must be kept to be applied as the
Board of Revenue may indicate. The governors of provinces
are directed to inquire into the expenditure in every district
and sub-prefecture. Whatever remainders there are must all
be faithfully added to the public fund and not wasted and
TAXATTON IN THE CHINESE EMPIRE. 149
misapplied as formerly. By this economy a large sum cau
be raised, and it will be the duty of viceroys and governors to
state the amount in a memorial. As to the granaries, they
will henceforth receive no tribute grain. Means must be foond
to keep them supplied. A new system to include purchase,
conveyance, and storage, must be adopted and all abuses
carefully avoided. The chief manager of grain conveyance, of
Viceroy's rank, and the deputy manager of the rank of vice-,
president are hereby required within two months to formulate
a new system of regulations and forward it in a memorial."
A writer in the Sin-wen-pao, August 20th, 1 901, says that
Feng Kwei-fen was the first to suggest that tribute grain in
the south should be exchanged for silver. Many eminent
statesmen adopted his . opinion. The Board of Revenue
rejected their proposals. From that time it has been com-
monly held that grain conveyance was a centre of corrup-
tion and abuse and that to change grain to silver was highly
economical. The change is made by an edict of August 15th,
which directs that government conveyance of grain by canal
and by sea shall cease. The saving of expenditure thus
secured will be not small, and it is reserved for the Board
of Revenue to state to what use it shall be applied. Feng
Kwei-fen says that each picul of grain conveyed to Peking
costs eighteen taels. Two million picnls would cost six
million taels. This seems a great saving, but times have
changed. The passage by sea has only cost eight mace a picul.
THE RELATION OF COPPER AND SILVER IN ITS BEARING
ON THE COLLECTION OF TAXES.
In the year 1884, Tn Jen-shou, treasurer of the province
of Hupei, addressed to the Emperor two memorials on the
collection of grain tax. The abuses were great. They had
been made the subject of memorials by Hu Lin-i in the reign
150 REVENUE AND TAXATION.
of Hsien Feng. In 1884, the faults complained of were
extortion on the part of the magistrate's messengers sent to
farmers in the country to hasten payment of taxes, and over-
statements at the magistrate's office when the farmers came
to pay. The messengers on arriving at the farmer's home
expect wine and food. When the assessment note of taxes
due is presented several hundred cash more are demanded, and
sometimes several thonsand cash in excess of the amount
actually due. If tax payers do not satisfy them, they threaten
to bring a charge against them before the magistrate of ob-
structing the officer in collecting legal taxes ffi $| k'ang-
liang. The country people are timid, and give them all they
ask. The tax paper is called yii-t'ie f$f |^f. When the tax
messenger comes on his rounds in the country with these
papers, the amounts due are found to have been written by
the magistrates' shoopans in large abbreviated script which
the countryman is not qualified to decipher. This is
commonly done by the shoopans also on tax receipts $§ jp
liang-p'iao. When written in this way the country farmer
cannot at the time learn the real amount. He submits to
extortionate charges the more readily on this account. In
stating the quantity of grain, they substitute the tow for the
sheriff ; in stating money, they substitute taels for mace.
Countrymen who may come to the magistrate's office from
places ten, twenty, or thirty miles' distance are at the mercy
of the shoopans, who receive from them the amount of taxes.
Unnecessary charges are added for travelling expenses and
tax receipt expenses. The tax receipt is withheld till the
shoopan is satisfied. Without it the country farmer is liable
to ceaseless demands.
In accordance with the treasurer's advice the Empress-
Dowager in 1884 ordered that the viceroy and governor
should direct the sub-prefects and city magistrates of Hupei
province to send a grain tax form with the amount due filled
TAXATION IN THE CHINESE EMPIRE. 151
*n- (Ji ftl & It) This was to reach the farmer beforehand.
He would bring it with him on going to the city to pay and
exchange it for the tax receipt f§ 3|. No additional snm as
a messenger tax was to be charged. If the sub-prefect or
district magistrate should give unfair advantages to certain
persons, they can be accused before the governor-general.
To assist the magistrate in collection of taxes there is a
JH fjfc or deputy magistrate, a Siun-kien j^ ^ and a Jfi. $±
Tien-shi'. The magistrate has a seal sent from Peking. The
inferior collectors have only a wooden stamp made locally at
their discretion.
In another memorial the same treasurer says that in
carrying out the new edict of the empress the important point
is to have the amount of tax distinctly written on the blank
form. He had himself seen ia forms the intentional filling in
of large grass characters instead of plain numbers. It is to
be feared that civil officers will still practise this deception.
The overpayments in all the provinces due to the habit
of indistinct filling in of money amounts reach a very large
sum. The gain is that of civil officers. The ill repute of this
practice falls on the government.
He proceeds to say that in 1799 the Emperor Jen Tsung-
jui issued an edict to guide in collecting the grain tax. If the
farmer brought copper cash in place of the silver required by
law he ought not to be forbidden the exercise of this liberty,
because being ignorant of the exact value of silver he would
be the victim of extortionate charges on the part of the
collecting officers. The emperor made it the duty of the
viceroy and governor, when the time of collecting the half
yearly tax was near, to find out by inquiry the market value
of the tael of silver stated in copper cash of good size. The
farmer, if he wishes to pay in silver, can do so. If he wishes
to pay in large cash he can also do so, but the number of good
cash that he pays must be regulated t>y the rate of exchange
152 REVENUE AND TAXATION.
previonsly declared by the viceroy and governor. ID the
proclamation announcing that the farmer may pay in copper
cash a warning is to be addressed to receivers of taxes never
to ask too much from the ratepayer on pain of punishment.
From this edict of 1799 it is plain that at that time the
Chinese government adopted the principle that silver payment
of taxes is the rule ; also that copper cash may be paid, but
the cash must be good. The number of cash to the tael must
be announced by the governor every half year, and it will vary
according to the market rate as it existed in each city. The
renowned governor of Hupei, Ha Lin-i, in his memorial on
this subject in 1858 made a plain statement of the manner in
which taxes of this kind ought to be collected. In every case
the amount due should be stated distinctly on the assessment
form. No special messenger should be sent to the country to
hasten payment of taxes. The registration shoopans should
themselves distribute the assessment forms, having the blanks
filled in with the amount due from each farmer or taxpayer.
If there is a mistake in the amount, the tax payer appeals to
the shoopan to correct it. Should the shoopan be unfair or
guilty of extortion or misstatement he should be liable to
punishment such as the law directs. If there is any error in
the tax receipt, or if there be delay in giving it to the tax
payer, the shoopan who receives the tax may be charged with
his fault before the magistrate.
The amount entered on the magistrate's register must
agree exactly with the amount entered in the blank space on
the assessment form. The tax must be paid in the magis-
trate's office. The tax payment counter must be spacious
enough and the clerks employed numerous enough to prevent
delays. There must be no calculation when the money is
paid. It must be the amount stated on the assessment form.
This must simply be compared with the register and no one
must be kept waiting at the tax receiver's counter. Should the
TAXATION IN THE CHINESE EMPIRE. 153
assessment form contain an error it is to be corrected by
reference to the magistrates' register.
In this improved system the chief point is the abolition
of the practice of sending special messengers to press for
payment of taxes. The village constable is held responsible
for the payment by the villagers for whom he acts and whose
register he keeps.
When on account of drought or flood the Emperor remits
taxes it is made the duty of the magistrate to have this fact
entered in the assessment form. To secure exemption it is
made necessary for the magistrate to submit to his superior
officer a return of the localities suffering from drought or flood
for the guidance of the viceroy and governor in their appeal
to the Emperor to grant exemption.
If the Yamen servants and subordinate officials are just
and upright in managing their affairs they are to be rewarded
with presents of money for the better support of their families.
From a memorial of the Board of Revenue printed in
Shanghai, September otb, 1897, it appears that Pang Hnng-
shu had stated the taxation of Chekiaug and Kiangsn more
minutely than that of other provinces. The people were
paying for the consolidated land and poll taxes two taels for
one. They brought cash to the city magistrate, and he entered
it in his books as silver. The treasurer decided all matters
and fixed what sum should be levied on the tax-payer for
expenses. This was a constant addition to the tax in each
locality. In 1894, the sum levied was 2,200 cash. This was
when silver was changed at 1,600 cash a tael or it might be
1,700. The addition was 400 or 500. In the year 1896 on
acconnt of the fall in silver the charge was made 2,000. This
was in 1897 authorized from Peking. The silver value in
cash had become 1,200 or 1,300 casli to the tael. The people
were required to pay 700 or 800 cash more than the one
silver tael.
154 REVENUE AND TAXATION,
On the whole, in Chekiang, Anhwei, and Kiang-sn, three or
four mace were added to the reflation tael in each case.
The cash actually paid was 1,700 or 1,800. In 1897 a
redaction of 100 cash was allowed. In all 2,200 cash are now
being collected for each tael. When dollars are offered by the
tax-payer, the tax-gatherer requires copper cash for every
small defect in the coin. The tael tax becomes virtually
two taels.
Grain Tax. — When the farmer brings his grain he is
required to pay 1,000 cash in money for each picul. This is
to meet the expense of conveyance, and it is more than the
Treasurer's charge for meeting expenses and conveyance
charges when silver is paid. This increase for grain convey-
ance is a burden on the farmer. The memorialist recommended
that the Emperor should direct the Board of Revenue to
consider the question and give him their opinion as to whether
for the present not more than 400 or 500 cash for expenses
should be added to the number of cash obtainable for one
tael in the market and that when silver is paid not more
than three-tenths or four-tenths of a tael be required in
addition to each tael.
While silver by weight is legal payment the people are
allowed to pay cash to the magistrate for their taxes because
it is the dynastic coin. While cash were plentiful and exchange
was high they did not suffer. The fall in the value of silver
came and cash were scarce. The collectors still kept to the old
system. Though they required less than before, the reduction
they allowed was not equal to what it should be, and the
burden is felt by the people to be heavy. The prices Pang
Hung-shu recommended were as below : —
Kiangsn and Chekiaug, 2,000 cash per tael ; excess, 700 to
800. In Anhwei one tael became Taels 1.3.0 to Taels 1.4.0
Honan, 2,500 to 2,600 per tael.
Kiangsi, 2,582 per tael.
TAXATION IN THE CHINESE EMPIRE. 155
Shantung, 2,400 per tael.
In other provinces 700 or 800 cash above the exchange
rate are collected. The Board is of opinion that uniformity
cannot be attained. It is necessary for the amount of
additional taxes to be settled by the governor in consultation
with his circuit superintendents. They must have an eye to
the exchange value of silver when deciding. The picul of
grain was in 1897 estimated variously at 3,400 to 3,700 cash.
During 1898 it was as high as 5,700, but in November, after
the harvest, it fell to about 3,600 cash.
CONTRACTING TO LEVY TAXES. Chung-uxii-pao, DECEMBER 4ra, 1901.
When Kang Yi went to Kiangsu and Canton to increase
the revenue in those provinces for the central government he
first removed the abuses he found in the land revenue of
Kiangsn. He then went to Canton to improve the lekin
revenue. He at once changed the contract system by farming
for the direct collection by official tax-gatherers. This led
easily to perfectly unnecessary waste in salaries given to
persons who could be spared and the levy of taxes too often
to enter not the public treasury but the pocket of the
collector. Many evils sprang into life from the change. The
addition to the national revenue was small. The pressure on
native merchants was lamentably heavy. To correct the
system would have been very difficult. He appealed to men
of substance to consult and undertake to farm the taxes.
They opened tax offices and paid in a certain amount every
quarter to the treasurer. He fixed on Taels 200,000 as the
amount for which they became liable. They would thus
increase the collection from this source beyond the sum
formerly fixed by the Board of Revenue. The special com-
missioner was proud of his success and the collection of taxes
by farmers acquired for the time a high reputation. But
156 REVENUE AND TAXATION.
after trial it is fonnd that there are hopeless delays in mating
payment. If the farmer use the money paid him he has it
not to give. His quarterly instalment is not punctually
credited to the revenue. The consequence is that the viceroy
will ask the emperor to allow him to return to the principle
of direct taxation, so that by this method the money may be
ready at the proper time to forward to the Board.
The contract is not made for a round sum of taxes levied
on a large variety of dutiable articles. If $3,000 are collected
at one place, the whole province may with difficulty yield
$200,000.
PORT DUES, OR LO-TI-SHUI.
The tax office at Shanghai which collects lo-ti-shni on
goods is called j| fjf j^ hwo-kinen-chii. There is a staff of jj£
"J* siiia-ting searchers, who may detain boats on false pretences
in order to obtain bribes from the boatmen or the boat firm.
A boat may have a registration certificate, j|§ ffl ch'wen-p'ai,
and pay duty after the application for sailing permit. The
cargo of say thirty tons of Japanese coal destined for Kia-hing
may be shipped under permit and all formalities may be
discharged, and yet the tax office police may come and
pretend that there is intent to smuggle or to pass the barrier
without inspection. This is a case in which the boatman and
boat firm may ask the commissioner to help them. See
petition, June 30th, 1899.
TAXATION IN THE CHINESE EMPIRE. 157
TKA TAXES IN THE YUEN DYNASTY.
Copper was less used in the Yuen dynasty than before.
Paper notes took the place of silver and card board tickets
were substituted for copper. In the public accounts of the
Yuen dynasty fifty taels of silver were called a ting and
represented iu paper notes. As government notes represented
silver and copper, so certificates represented salt and tea.
For example one tea certificate represented ninety catties
of tea.
In the year A.D. 1336 the Viceroy of Hnkwang and
Kiangsi sent a despatch to the Peking government making a
proposition for the improved administration of the tea trade.
He stated the views of Wau-chia-lii, tea commissioner. The
annual revenue from tea collected by him, according to
the amount fixed in Peking ^ $f £g fjj, was 289,200 ting, or
tuels 1,446,000. Beside the amount collected from tea
hawkers the number of tea certificates t|l was 1,000,000.
These at Taels 12.5.0 each, yield taels 12,500,000, represented
by 250,000 money notes.
Tickets represented common kinds of tea j|f 3j£, and were
printed annually to the amount of 13,085,289 catties. These
were of card board. They answered to 29,080 ting in money
notes, that is to say, 1,254,000 taels in that form of currency.
The proposition of the tea commissioner was that since there
were too many certificates there should be an addition
made to the tickets in the proportion of two to ten.
Tea remained in official hands unsold at the end of the
year. To remedy this inconvenience tickets should be
printed to the amount of 2,617,058 catties. The whole
amount of tea, by adding this quantity, became 15,702,347
catties.
The money notes when 7,269 ting, seven taels, were added,
would become 363,457 taels more than before.
158 REVENUE AND TAXATION.
To this proposition the government agreed. The salt and
tea commissioner was ordered to issue 100,000 permits £V, ^
and one million certificates representing 90,000,000 catties
and 289.200 ting, or in taels 14,460,000. Vide % ^ Yuen-
shih, 97, 18.
Five centuries and a half ago the tea trade was carried
on by the use of government money notes only. Neither
silver nor copper cash were much used in payment. Large
certificates issued by government represented tea in large
quantities. Small cardboard tickets were used by the com-
mon people for buying tea. There were money tickets also
which could be exchanged for tea certificates or salt certifi-
cates at the official price. Fifty taels of silver were a ting in
paper money, and twenty-five ting corresponded to 1,250 tuels
of silver.
If we assume the population to have amounted to sixty
millions, each person would consume one-fourth of a catty
of tea in a year. If we assume the population now to be four
hundred millions, the tea consumed in China will be one
hundred million catties, which is about half the amount of the
foreign export.
Dust tea, now used to make brick tea for the trade with
Russia, was packed in bamboo cylinders with a special seal.
Beside this powdered tea there was also coarse tea, in
buying and selling which card tickets, ^ 3g ^ £ Ts'ao-
ch'a-ya-t'ie, were used. Copper cash went almost out of
circulation at that time in such markets as Hankow. The
annual amount of catties of tea was 13,085,289 as stated
above.
If we compare this amount of tea with the modern
export, the increase has been remarkable on account of
the growth of foreign trade. For example, in the year
1885 the total export was 212,875,075 catties, which is
nearly twenty times as great. Each tea certificate in
TAXATION IN THE CHINESE EMPIRE. 159
use six centuries ago represented ninety catties of tea.
They were nsed by traders in commercial centres. The
tickets went to small dealers and circulated in the hill
districts where the tea shrubs grow. When tea was retailed
the tickets took the place of money. They were sold in.
spring. If too few in number, the people could not buy tea
when autumn came. On this account it was found necessary
to make two-tenths more of these cardboard tickets. If
the number of tea certificates was too great the tea was
stored in winter, because it remained unsold. The tea
which was represented by these tickets became 2,617,058
catties.
On each catty the duty was in. silver taels 0.1.3.8.8.8 On
ninety catties represented by one tea certificate (yiu) the
duty was taels 12.5.0. This was the case when silver was
one-tenth the value of gold and 109 times the value of
copper.
The government made it obligatory on the commissioner
who had charge of the salt and tea collections for the Yaugtsz
river to issue one million tea certificates and notes to the
amount of 289,200 ting or thereabouts. The number of tea
tickets represented 13,085,289 catties. Each catty was charg-
ed taels 0.1.1.1.1.2. The number of notes representing this
tax was in the fifty taels per ting nomenclature, 5,816
ting, seven taels, four mace, one candareeu. The issue of
certificates was fewer by 23,264 certificates. The oppressive
burden on the country people who had to manufacture
sufficient tea to correspond to the number of certificates, was
thus lessened.
Certificates, money notes, and retail tickets of cardboard
were the three factors by which the tea trade and the levy
of taxes on tea were then conducted. The system allowed
much oppression of the traders and of the farmers who
worked on the tea plantations.
'160 REVENUE AND TAXATION.
SPECIAL CONTRIBUTIONS.
Recently the government has felt the need of special
expenditure.
In 1897 it was proposed in a memorial to the emperor
that treasury notes bearing interest at five per cent, should be
offered by the Board of Revenue to rich men. They were
from patriotic motives and also from the security of the
government guarantee largely applied for in all the provinces.
The name given to them is Dg & %£ J|L Chao-sin-ku-p'iao.
The memorialist who proposed this important measure in the
story of Chinese finance was ^ &* •#< Hwang Sz-ynng, a
"Chwang-ynen doctor of literature, native of Nanking, and now
a censor in Peking.
There are other special contributions which have been
given to aid the government. The HE jfjpj Ch'ou-hsiaug was to
assist in quelling the Tai-ping rebellion. The $$ JJJJ Hai-fang
was to provide funds to resist foreign invasion. The fift I
Cheng-kung contribution was intended to obtain funds for the
'restoration of the Yellow River embankment after its giving
way. All these are modes of raising funds by free contribu-
tions without interest. The Chao-sin-ku-piau contributors
receive interest. The other classes of contributors are re-
warded by official appointments. The wealth obtained by
these appointments far exceeds in amount the interest at
'five per cent, of the Chao-sin-kn-piao.
JAPAN LAND TAX.
In Japan land tax is three and a half per cent, on the
assessed value of the land of a buyer. — Japan Mail, April
21st, 1900.
If a buyer A purchases land for 10,000 yen and borrows
8,000 from B to pay for the purchase he may also borrow
TAXATION IN THE CHINESE EMPIRE. 161
10,000 from C. With this snm he builds houses and lets
them for 2,000 yea annually. In addition to the laud
tax he will have to pay income tax on 8,000 as a
loau. He also pays income tax on 2,000, the amount
of his rents, and C pays income tax on the interest he
receives. It would be more equitable for A to pay two-
fifths of the land tax and three-fifths of the income tax and
A should pay income tax only on the residue of the rents after
deducting the interest to C. But this is found to be im-
practicable.
Land tax is land rent. Laud in Japan was made over to
occupiers for a payment of three per cent, on the assessed
value of the land. This was reduced to two and a half per
cent, and afterwards was raised to 3'3 per cent. This tax of
three per cent, was, however, twenty-five years ago really
not more than one and a half per cent, of the value,
and the present tax of 3*3 per cent, is only 1.65 per
cent, of the value. In New South Wales a homestead
can be obtained for 1-25 per cent, of the assessed value
of the land for five years. After five years the tax is
2'5 per cent, till the next reassessment at the end of ten
'years.
The agricultural land in Japan as now registered has the
value of 1,350,000,000 yen. The produce has the value
650,000,000 yen. The assessed value is then only double the
gross annual produce or about four times the net produce.
The equivalent to this would be in England the letting
of laud for £1 an acre which was valued for sale at £4
an acre.
In Corea the only tax is a land tax collected everywhere
by the city magistrate.
Jlu-pao, March 27th, 1899.— A letter from Japan stated
that the revenue was very large from land tax in that year
and amounted to 8189,000,000.
1(32 REVENUE AND TAXATION.
CHINESE LOCAL TAXES ON TEA.
The Chung -ivai-pao, May 18th, 1900, says the taxes on
tea are as follows : —
Chekiang, Taels 0.6 per picul ; Haugchow, Taels 0.1.3.4.
Anhwei, Taels 2.0.8 per 120 catties.
j$ $| Kn-tang, Taels 0.4.0 per picnl.
Hupei, Hunan, Taels 1.2.5 per picul ; Hupei ramparts,
Taels 0.0.4 per box of 40 Jp
Mountain duty, ad valorem; forty cash for tea of the value
of 1,000 cash.
Kiaug-yi, Ning-wu tea, Taels 1.4.0 per picul; Ho-kow,
Taels 1.2.5.
Ku-taDg, Taels 0.5.0. Tea dnst and tea stems, half dnty.
Formerly tea was worth Taels 50 to Taels 60 a picul.
It is now worth 30 to 40 taels.
Traders caunot compete with Ceylon and India. There
ousrht therefore to be a reduction in these duties.
MEMORIAL OP Li PING-HENG ON THE OPIUM TAX.
The amount of the tax on opium is mentioned in a
memorial of the late Shantung Governor, Li Ping-heng.* In
that memorial he gave reasons for opposing the collection of
taxes on native opium by the foreign Customs establishment.
The proposition of Sir Eobert Hart was to levy sixty taels on
each picul. The whole amount of native production was
stated to be 334,000 piculs and the proposed levy would yield
twenty million taels to the government. He argued that with
a rise in the price of opium the temptation to plant more land
with the poppy would be irresistibly great. The price of grain
would rise as the area of cultivation became contracted and
distress would prevail among the people. Our dynasty, he said,
ought not to encourage the increased cultivation of the poppy.
* Replaced as governor by Chang Ju-mei, 1898.
TAXATION IN THE CHINESE EMPIRE. 163
He then says the whole reveune ought to be from land
and grain — thirty-six million taels. This sum also includes
some other taxes. Recently, he says, the portion of this
amount collected has been only seven-tenths. Eleven million
taels is the amount of the deficiency.
He adds that his predecessor, Chang Yan, when governor
of Shantung, sent wei-ynens to the poppy-growing districts to
collect eight per cent, ad valorem on the opium produced.
They learned that the price was 200 taels a picul. The
collection, was sixteen taels. Adding lekiu and the customs
collection, when the opium reached any port, the whole was
forty-eight taels a picul. He states that in Shantung the
amount raised has been Taels 70,000 as a maximum and
40,000, 50,000 or 60,000 in some years. How then could the
foreign Customs raise the collection to Taels 600,000 from
Shantung ? He uses the same argument in reference to
Yiinnau, 80,000 piculs ; Szchweu, 120,000 piculs; Kweichon,
40,000 picnts ; Kirin, 6,000 piculs ; Kansn, 10,000 piculs. He
does not think it will be possible to collect Taels 7,200,000
from Szchwen. At present that province yields Taels 600,000
or 700,000. Nor will it be possible to collect Taels' 480,000,
Taels 24,000,000, Taels 360,000, in the other provinces
mentioned upon their opium yield. They are obliged to
obtain help from the Board of Revenue to defray their
military expenditure. This, he thinks, proves their inability
to pay.
Besides, he adds, the trend of policy during the 250 years
of the duration of this dynasty, has been in the direction of
diminished taxation. It would be inconsistent with the
benevolence of the government to lay so heavy a tax on a
large portion of the land. The government ought not to seek
for gain or compete with traders. If the government engages
in trade the people will cease to trade. The people too must
be kept in a loyal and loving frame of miud, because Burmah
164 REVENUE AND TAXATION.
and' Cochin China are in the hands of powerful foes. The
Taels 20,000,000 of which Sir Robert Hart speaks as possible
to be raised from native opium, certainly cannot be collected.
INCREASE IN NATIVE OPIUM REVENUE.
In the Returns of Trade for Ichang in 1897 the Commis-
sioner says this year shows a gain of thirty per cent, over 1896,
but a loss of eleven per cent, as compared with 1895, oar most
prosperous year. Yiiuuan opium steadily increases in favour.
On the river 12,600 picnls passed Ichaug in 1894, 17,000 in
1895, 17,200 in 1896 and 22,000 in 1897. Constant lowering of
lekin charges on opium, both river-borne and by overland
routes, tends to contract the volume of trade at the Custom
House, controlled by the Commissioner. At Wnlm the Com-
missioner remarks that the tax in native opium is extremely
light, while the tax on rice is heavy. He thinks the Anhwei
farmers will grow more opium and less rice as the result of
this. He suspects that native opium production is purposely
encouraged.
The Commissioner at Chinkiang says the import of
foreign opium diminishes at that port at a rate of 400 picnls
yearly. This is partly because Nanking is supplied largely by
native craft from Shanghai, but it is mainly due to the grad-
ual and inevitable displacement of foreign opium by the
native drug. The price of the opium of Hsii-chou he states
to be 288 taels per picnl.
The Sin-wen-pao, November 29th, reports that in Can-
ton an official offer was made to capitalists to undertake the
collection of prepared opium duties for the province at a fixed
rate. The offer has not been accepted. The collection of
duty on native opium by the Canton lekin contractor is
$160,000 for the province. Whatever capitalist brings $90,000
ready money will receive the contract.
TAXATION IN THE CHINESE EMPIRE. 165
la 1881 Mr. Donald Spence was Cousnl for Great Britain
at Chuug-chiug. He stated the Szchwen production to be
64,000 picnls. Out of this total 723,000 piculs were sold to
neighbouring provinces and 70,000 to eastern China. Of
this amount 40,000 piculs paid duty and 30,000 picula
were smuggled. The Yunnan production was at that time
35,000 piculs each year. Kweichon produced 10,000 piculs,
Hupei 2,000 picnls. The grand total is 220,000 picnls*
Indian opium at that time was imported to the amount
of 66,900 piculs. The authority for these statements was
not given.
The collection in Chihli on native opium from the ninth
month of 1896 to the third month of 1898 amounted to Taels
50,000. Subtracting a part employed in military training
the remainder was to be sent to the Shanghai Customs to repay
foreign loans.
In the Sheh-pao, December 28th, 1898, a memorial of
Chang Jn-wei, the governor of Shantung, stated that the
production of native opium has fallen off this year to the
extent of one-fifth compared with what it has been for several
years past. The cause of this was uupropitious wind and rain.
There is in consequence a serious fall in the revenue. The
memorialist has directed the officers in charge (Wei-ynen) in
offices and at barriers to be diligent in securing as large a
fevenue as possible*
LAMP TAX IN SHANGHAI AND SHANTUNG.
In Shanghai twelve dol latrs are paid each year for two
opium lamps.
In Shantung the f| %• ffi Ch'ow-kw'an-chn has, says the
Ckung-wai-pao of July 2(Jth, 1901, commenced the levy of a tax
on opium smokers' lamps, on wine, on opium shops, and on
houses*
REVENUE AND TAXATION,
YARN TAX.
The foreign yarn tax is levied at an office at ShI-lin-pn,
beyond the French concession at Shanghai. The collection of
the yarn tax of two-tenths on the valne begau December
25th, 1899. Previously the lekin collection had amounted to
not more than 40,000. So says the Chung-wai-pao of Decem-
ber 24th, 1899. This is insufficient for present needs. The
toti tax amounts to 7,000 taels. It is collected at the Wn-
snng-kiang barrier,* twenty li west of Siu-cha Bridge and at
Min-hang. Chien Taotai is the chief manager of the Sung-
kiang and Shanghai taxes and lekiu. It is he who has
made this new settlement, by which in future two-tenths are
to be collected on all yarn, native and foreign.
SHOP TAX IN SHANTUNG AND ICHAMG.
In Shantung the Chow-kwau-chu collects duties on shop
sign boards.
In the Chung-wai-pao, August 13th, 1901, a letter from
Ichang says the shops in Ichang are resolved to shut their
doors. The Taotai and prefect issued a proclamation recently
saying that on account of the heavy indemnity to the foreign
powers the duty on native opium was taken out of their hands.
The revenue is Dot sufficient. Funds to maintain troops are
wanting, and on this account it has become necessary to levy a
house tax. When the gentry had read this proclamation they
met in conference. They agreed that there is need of a house
tax, and united in proposing that each year large shops shall
pay 1 ,000- cash, small shops 200 cash and moderately large
shops a sum between these amounts. The Taotai on receiving
this proposal sent a wei-yueu from his yameu to say that the
* The lekin offices have a collecting station at Chow-t'a-ye-miau. It is
called the ft ^ po-k'a. K'a is a new character of the Ming dynasty, a
guard house where soldiers collect taxes. The root is kat, to close. It is
another form of gjtl kwan, custom bouse.
TAXATION IN THE CHINESE EMPIRE. 167
proposed amonut was too small. He wished each large shop
to pay 4,000 cash and the others iu proportion Ou hearing
this the shops decided to close busiuess. Yesterday the city
magistrate seat a crier round with a gong orderiag the shops
to open their doors aud transact business as before. He was
not obeyed. To-day another proclamation is out urging the com-
mercial class to recommence business. If they think the tax too
great this will be considered and a reduction is possible. After
this some of the shops were seen taking down their shutters.
HOUSE TAX IN CANTON.
Chung-wai-pao, October 17th, 1901. — The house tax has
been very successfully collected by Li Sieo-chow, an expectant
city magistrate. He first visited the leading gentry of his
district to obtain their assistance. He thea divided the land,
where his collection was to be made, into tea districts. He
appointed a man of good repute and sufficient means to find
shop security. Iu making inquiries into amounts of rent he
directed him to commission the local constable and the* wei-
yuen in office in that locality to inquire the amount of rent at
each house. The constable collected the tax aud delivered it
to the tax office. In ten days the collection was completed.
Sken-pau, December 17th, 1901. — The viceroy fixed the
first day for collecting house tax for September 13th. The first
month's collection amounted to Taejs 781.9.6. The next month
it reached Taels 4,002.2.7, The high officers are much pleased.
DEED TAX.
The tax on deeds is an old impost, the revenue from
which had been neglected through the difficulty of collection.
The proprietors of houses ami lands evade the payment, and the
deeds are often lost through war and consequent migration.
In 1S09 a large amount of additional revenue was col-
lected iu Kiaugsu by Kang Chung-t/ang when seut to that
168 REVENUE AND TAXATION.
province. This was done by instituting an inquiry into the
number of deeds of purchase in that province on which the
tax had not been paid. In the Sken-pao, February 9th, 1900,
it is stated that at Woo-chang orders had been given that
holders of deeds should all present them that it might be
known if the tax had been paid. The uneasiness was great.
A memorial was presented in Peking recommending that this
mode of proceeding should be stopped. Also the Viceroy
Chang was unwilliug to see the people's sentiments roughly
overridden. He ordered the treasurer to consult with the
Defence Board (Shan-how-tsuug-chii) and give with them a
united order to officers under their jurisdiction to cease from
the collection of this tax.
Bat the people are legally liable to pay this tax. The
principle at present adopted is to collect the deed tax now due
but not to enforce payment for past years, when from various
causes the collection was neglected.
The deed tax was originally imposed to obtain Taels
300,000 additional revenue. Kang Chung-fang in 1897 in a
despatch to the Soochow prefect, stated that the grain tribute
should be cleared of abuses and land deeds should pay a tax.
In the three districts — Chang, Yuen, and Woo — those who
have land according to the entry by the grain tribute Shoo-pans
in their account books are named and the amount of their land
may be roughly known. In levying a deed tax the govern-
raent officers and gentry shonlcl consult together and fix the
value of the land. This should be done on the principle that
one mow is valued at five dollars. In this way it will be
found that the landed proprietors of the three Soochow
districts possess 2,000,000 mow and that the tax should be
three candareens each mow. Each mow will yield Taels 0.1.5
and two million mow will yield Taels 300,000. If this system
be extended to all the cities of the province a large increase
to the revenue will be secured. Siu'Wen-pao, July, 1899.
TAXATION IN THE CHINESE EMPIRE. 169
BARRIER CHARGES NEAR SHANGHAI.
Two boats laden with foreign oil leave Shanghai with
fonr duty paid certificates, Tsz-k'on-tan ^ P |ji. They
obtain a certificate in return on their being inspected at Sin-
cha bridge. There they pay a Soochow Creek barrier duty of
twenty cash a box. It was 4,800 cash in all for 240 boxes or
about five uud a half dollars. On reaching Nanzing there was a
charge of 5,000 cash lo-ti-shui, and fifty boxes of oil were
retained by the collector. The remaining 190 boxes went on
to Shwaug-lin, forty were addressed to Shwang-lin, forty to
Liug-hu and 100 to Hu-chou. All goods from Shanghai on
passing the frontier of Chekiang are stamped and released.
At Shwang-liu $3 were paid and fifty boxes landed. The rest
were detained on a charge of smuggling.
The selliug price of a box is $1.5.0 to $0.9.5 at Shanghai.
SUNGKIANG PREFECTURE LAND TAX.
In the reign of Tung Chi a reduction of three-tenths was
made in the land tax. This was to be perpetual. It is
mentioned by Tseng Kwo-tslinen in his preface to the supple-
ment, published when he was viceroy of Kiangnan, of the
Snng-kiaug-fn-chi. This book was prepared by Po Jun, the
Manchu prefect of Snngkiang, during his leisure after the
expulsion of the Tai-pings from Kiangsn. It was published
in A.D. 1884. The perpetual reduction of land tax was
granted because the people of the prefecture had suffered
so severely during the Tai-ping occupation.
SOOCHOW GRAIN TAX.
The Sin-wcn-pao of September 6th, 1899, says that the
amount of grain tax fixed by Kang Chuug-tang was in 1893
to be 141,400 piculs for the Ch'aug-chow and Chau-weu
170 REVENUE AND TAXATION.
districts. Six-tenths of this were paid. When petitioned by
landowners the treasurer refused to lessen the amount legally
due. Some paid nine-tenths, others eight, seven, or six-tenths.
The city magistrate gave the required amount in figures to
the head Shoo-pan.
KIANGSU TAXES ON GRAIN.
In the year 1897, June 2nd, appeared a proclamation
from the Soochow provincial treasurer to regulate the
summer and autumn grain taxes. Two thousand cash for
every tael were to include all charges. Silver is still required
by law, but silver is estimated according to the rate for this
year of 2,000 cash, including expenses. Next year there will
be another inquiry into the market rate of silver, and the fixed
amount of 2,000 cash will either be confirmed or modified,
accordingly.* By this proclamation the people know the
amount of extras which are required from them beyond the
legal tax. At present (December ,1897) the tael is 1,170.
Beyond this the tax payer is charged 830 or about 70 per
cent, to cover all charges.
Hu-pao, July 31st, 1897, Shanghai. — White and coarse
rice, 10,464 piculs. The people really pay silver and copper
cash. Thirty-two years ago (1865) it was decreed that six-
tenths of the grain tax should go to Peking in kind and four-
tenths in silver. Times have changed, and the whole shoul$
now be paid in silver. Such is the opinion of the people them-
selves as expressed in newspapers.
* These extra charges are for provincial as well as for Hupu expenditure.
The Hupu pecuniary needs have to be met in addition to the local expenses.
When about twelve 3rears ago the governor of Shantung, Chang Yao, received
one million taels for Yellow River expenditure, a large reduction was made.
Of this Chang Yao complained in a letter to a vice-president, who showed
it to the empuror. The emperor punished Chang Yao and the Hupu ..fficers.
The amount appropriated by the Revenue Board officers on this occasion was
ten thousand taels. This is not considered a crime. They must live ; but
they must uot take too much.
TAXATION IN THE CHINESE EMPIRE. 171
TAX ON BROKERS.
The number of certificated brokers who pay brokers' tax
in Wn-hien in Soochow was in A.D. 1735 fixed at 833. lu the
Chang-chow district the number was 551. In Yuen-ho the
number was 902. In the fourth year of Tan Kwang, when a
new topography was published, the brokers of Wu-hien were
1,043 and the tax yielded Taels 328.5.0. In addition to this
the waste tax rated at one-twentieth to the tael, yielded Taeh
16,4,2'5 In the reign of Tan Kwang, 1824, the Chang-chow
tax-payinir brokers increased to 600. Those of the Yuen-ho
department rose from 902 to 912.
There was a remarkable increase in the business of the
brokers in Wn-hien. Consequently the number of brokers
paying taxes amounted to 1,043 in place of 830 in the year
1735. Business increased during ninety years so as to
occasion this addition to the activity of the manufactures
of Soochow. It probably was connected with the two British
embassies— that of 17&3 and 1816.
The weavers live chiefly in the north-east quarter of the
city of Soocbow. The goods they manufacture are sold for
tbem by the brokers. They must have bad more to do-
through the new demand occasioned by British trade after the
two embassies conducted by Lord Macartney and Lord
Amherst.
SOOCHOW TAXATION.
The tax offices in Soochow include the ;{ff |f| ^jj, the loom
tax office, and six gates tax office •/$ f*\ $| ^. Every loom
pays to the first of these offices 1,000 cash a year. There is-
also the %• ^ Jg Ya-li-chtL There are many thousand
weavers in the city. The exaction at the octroi office is much
complained of. On paying a tax a permit to export the goods-
is given. Chung -wai-pao, November 28th, 1901. One maiu
172
REVENUE AND TAXATION.
reason why a less amount of silk piece goods do not add to the'
revenue of the' Soochow and'Shaughai easterns is the oppress-
ive nature of the local taxation. Recently four boxes of silk
piece goods destined for Corea had reported for duty at the
customs. The six-gate octroi wei-yuen was angry, and order-
ed a paper to be pasted on the door of the reporting firm
forbidding them to do business. The foreign officer was
preparing to arrest the wei*yuen and institute legal proceed-
ings, when the owner of the goods procured his release by
paying duty at both places. On this account the wei-yuen who
collects the local tax is more eager than before to detain goods!
and hinder the prosperity of the foreign Customs.
The Ya-li-chii is the office for collecting the lekin tatf
paid by the certificated brokers who sell goods for theitf
constituents and charge brokerage.
SOOCHOW LAND TAX.
1736 Wu-hien, Taels 328.5.0. Extra Hao-sien, Taels 16.4.2.5
Chang-chow 194 . 9.7
13.7.5
5 1.5
2.5.3.5
4.3.9.5
6.5.6
6.7.5
5.9.9.1
Yuen-ho
1J7*
275
Kwun-shun
103
Sui-yang
Ch'ang shu
Chao-weu
50.7
87.9
91.2
Wu-kiang
Chen-tsS
135.4
, 119.8.2.5
Total Taels 1,385.0.2.5
Total Taels 7 1.2. 5.6
This was before the loss of Suchow to the Tai-pings.
In 1863 on the recovery of Suchow the best land was rated at
200 taels. Second class, Taels 150; third class, Taels 100;
inferior, Taels 50. The tax was (1) Taels 2.1.0, (2) Taels
1.5.7.5, (3) Taels 1.05, (4) Taels 0.5.2.5. Bat the land changed
owners withoat announcing the new proprietor's name, and it
followed that there was no regularity in the collection. What
was received was forwarded.
TAXATION IN THE CHINESE EMPIRE. 173
In 1871 to 1874 the collection was as nnder : —
1872 Wu-hien, Taels 90. Extra, Taels 4.5
1871 Chang-chow 45 2.2.5
1872 Yueu-ho 65 3.2.5
At Kwan-shau there was no collection after the recovery
of the city.
1871 Sin-yang 5 0.2.5
1873 Chang-shu 30 1.5.0
1874 Chao-wen 35 1.7.5
1874 Wu-kiang 50 2.5.0
1874 Chen-tse 30 1.5.0
Vide Su-chow-fu-chih, Ch. 17. See Kang Chung-t'ang's financial plans.
THE CHANGES EFFECTED BY KANG-YI.
In the Sin-wen-pao, Jnly 18th, 1899, it was stated that
the special commissioner Kang, while at Nanking, sent a
despatch to Soochow directing the governor to appoint an
officer to establish a board for collecting the grain revenue
and the still nucollected tax on land deeds. The collectors
have visited every homestead to obtain the grain tax. The
gentry have consulted on the land deed dnty. On each mow
should be collected a deed tax amounting to one mace five
candareeus. There are about two million mow. This will
yield Taels 300,000 for the three districts of Soochow. This
is not a new tax. It is an old tax not collected. By extend-
ing this collection to all prefectures and districts a very large
addition will be made to the revenue.
Thus, 2,000,000 X 15 = 30,000,000, i.e., Taels 300,000, known
as ffi Jg. This is the proposition. On account of Kaog Yi's
visit it became law.
The Shen-pao of Jnly 29th, 1899, says that Kang Chong-
t'ang has arranged that the house tax at Soochow shall be
one month's rent in a year. Of this sum the landlord
receives rent for eleven and a half mouths. The tenant pays
rent for twelve and a half months.
174 REVENUE AND TAXATION.
Also house deeds are taxed three candareens on every
tael of the purchase money. If the deed duty is not paid the
property will be confiscated. In the Shen-pao of September
7th, 1899, there was a proclamation from the treasurer (Nie)
nnd the lekin chief manager Chu, stating what are the new
raxes appointed by Kang Chang-fang. House or land deed
granted, 240 cash. On September 5th, 1899, at Sung-kiang
the collection was made. Six months' limit was allowed.
All who did not bring their deeds for payment within that
time would be punished. The tax is then three caudereens
for every tael of the value. Sixty cash are received as three
candareens. The surplus tax, han-fei, is not required. One
thousand cash are received for eight mace. One dollar is seven
mace. The tax on a dollar is two candareens and four-tenths.
The city magistrate appoints Shu-pans to receive these taxes
at his office on days appointed.
On October llth the Chung-wai-pao says that when the
deed of sale is for 1,000 taels or more the Shu-pan in charge
at the prefecture claims $10 or more. The owner has the
right of appealing to the district magistrate to correct any
overcharge.
CH'ANG-SHU BICE TAX.
This tax was first imposed in 1891 when money was
needed for the Yellow River repairs, then called for by the
bursting of the river bank. In January, 1901, the whole
amount of the collection continued during ten years was
83,000 or 84,000 strings of cash. In 1897, in consequence of a
petition from one of the literati named Ln, 30,000 strings
were spent on rebuilding the pagoda. Afterwards another of
the literati named Sun asked that an endowment might be
set apart for the college named ^ flg ^ ^ Ch'ang-chan-hio-
t'ang. Subsequently Lu asked the city magistrate to continue
the rice tax, because 20,000 strings more were needed for the
TAXATION IN THE CHINESE EMPIRE. 17."
pagoda. When this was reported to the governor he wrote
his decision. " The matter must be inquired into." He
directed the treasurer to send a wei-yneu to confer with the
parties concerned. "When the report is received the governor
will decide on the course the law must take. He fears that
the two literati — La and Sun — are both guilty of enriching
themselves from pnblic money.
RICE TAX IN KIANGSU,
When Kwei Ohilin, now viceroy of Sxchwen, was governor
of Kiangsa he asked tor a removal of the rice tax as a relief
to traders. At present the lekin receipts at Soochow and
Shanghai are insufficient. The quota due for the foreign
indemnity cannot be paid. Governor Lu and Viceroy Lin
have asked to have the rice tax again imposed. It was
accordingly to be collected from November 1st. The Ya-
li-chii office has asked for a postponement. It will therefore
be collected from November 13th onward. Chung-wai-pao,
November 14tb, 1899. The lekin on rice at 150 catties is
Taeis 0.1.4. This was the rate at Wuhu and Chiakiaug
during the Japanese war.
TAX ON NATIVE OPIUM IN SZCHWEX.
The Chung -wai-pao of June 21st, 1899, says Pa-hien in
Szchwen produces opium in large quantities at Lao-ch'aug.
The wei-yuen in charge wished to establish a branch office at
Ma-kia-tien to collect the tax. The residents are not pleased.
They have petitioned the superintendent not to allow this.
The Chung-wai^pao of Jnly 29th, 1901, says the super-
intendent has commenced the collection of a tax on lamps
nsed by opium smokers.
Camphor Monopoly in Formosa. — Messrs. Samuel Samnel
& Co, have taken over 700,000 catties of camphor from the
176 REVENUE AND TAXATION.
government and are beginning to export it. Any officially
recognized securities it was agreed would suffice. Japan Mail,
April 21st, 1900.
TAX ON NATIVE OPIUM IN CANTON.
Shen-pau, December 27th, 1901.— The journal $ f£ $jg
of the An-1/a-shu-chii states that the tax on native opium
will now amount to Taels 23.6.6 a picul. A label affixed
will free it from further taxation. This sum includes three-
tenths of the value now added to provide funds to pay the
share of the indemnity now charged to Canton province.
Several years ago the tax was Taels ] 1.5.0. It was afterwards
raised to Taels 14.0.0. In 1899 it was raised to Taels 18.2.0.
SHOP TAX IN FOOCHOW.
A wei-yuen visits the shop to ascertain from the books
the amount of rent. The annual tax is charged on the
monthly rent. The landlord is not charged. A proclamation
states the obligation to pay the tax. A book is prepared in
which the entries are made in tabular form. Recently many
persons have sought to evade the tax, and have reported the
rent to be below the true amount, or they are absent and the
books are not presented for reference. The penalty for
offences is fixed. The case is judged by the city magistrate or
by the wei-yuen at his Kung Kwan. When a fine is charged
the tenant still pays rent to the landlord.
FOOCHOW TAXES ON PAWN SHOPS, CASH SHOPS, OIL SHOPS, ETC.
The expense of the volunteer corps is met by the tax
on pawn-brokers, on cash shops and with the help of the heads
of the colleges from the dealers in oil, $8,000 a year ; paper,
$5,000 a. year ; and timber, $5,000 a year. This money supports
TAXATION IN THE CHINESE EMPIRE. 177
twelve volnnteer officers, whose pay is not yet fixed, and 3,000
volunteers who have all of them great physical strength, so
that they can lift stones weighing 320 catties, and using both
hands, pass them over both thighs. If they cannot do this,
they cannot enter the corps.
HANKOW HOUSE TAX.
The house duty is now (July 5th, 1899, Universal Gazette,)
by the honse tax wei-ynen under the order of the customs'
Taotai. The habit of the tax office underlings has been to
keep house deeds in concealment. This abuse the wei-yuen is
to set right.
SHOP TAX IN HANKOW.
The shop and house tax imposed in the spring of 1898
amounts to one-tenth of the rental. Half is paid by the landlord
and half by the tenant. In 1896 viceroy Chang imposed
this tax in Hankow temporarily. Thirty or forty years ago
under Hsien Feng and T'ung Chih a similar tax was levied in
Peking, in Kiang-su, and in Canton. The landlord receives in
rent less by one-twentieth. The tenant pays one-twentieth
when called on by the wei-yuen. The wei-yuen looks to
his superior for his own salary, and it is deducted from the
amount collected. This house tax was proposed for adoption by
the Board of Revenue. The collection began May 20th, 1898.
This tax and that on opium had to be' abandoned ; they
gave occasion to rioting in more than one city in Chekiaug.
On finding this to be the case, the collection of these taxes was
brought to an end by the authorities.
TIMBER YARD TAX IN SHANGHAI.
The Taotai has directed that the tax on timber yards
shall be $2 a month for each frontage compartment. Other
178 REVENUE AND TAXATION.
shops pay forty cash on every thousand cash of the rent, which
is one twenty-fifth part. Sin-wen-pao, November 13th, 1898.
This is an extension of the system now current on the
foreign concession in Shanghai. Timber occupies a large
amount of space. Foreign taxation is in this instance
adopted by the Chinese on the river side south of the foreign
concession.
TAX ON DISTILLERIES IN CHIHLI.
In Chihli there is an annual levy of Taels 32 on all dis-
tilleries. The Shen-pao mentioned on May 6th, 1899, that
the Board of Revenue requested the Emperor to enact an
extra import of ten taels on distilleries. This was approved.
The superintendent of the Hatamen customs in Peking
(Sken-pao, December 17th, 1901) has posted up a proclama-
tion threatening smugglers of spirits with severe penalties.
The price of spirits has risen in consequence. Some of the
twenty firms dealing in spirits had shut their shops through
their being undersold by smuggling firms. They have now
resumed business.
SHANTUNG TAXATION.
Sken-pao, August 22nd, 1901.— T'sing-chow and Ts'i-
chow letter. The governor has instituted a new system of
taxation. For a tael of land tax he requires 4,800 king-
tsien=2,400 cash. This will yield Taels 500,000; wine, Taela
100,000; salt, native opium and coal, Taels 300,000. Opium
lamps at twenty cash a day each, in Tsinan and neighbourhood,
300,000 cash a month. The governor is also considering the
question of a shop and house tax.
Shen-pao, September 12th, 1901.— Prepared opium tax in.
Foochow. The prepared opium tax has in Foochow hitherto
been contracted for by natives. They paid Taels 44,000 to
TAXATION IN THE CHINESE EMPIRE. 179
the viceroy; they now withdraw, and an Italian has offered
Taels 64,000 for the right to collect this tax. To this the
viceroy has agreed.
WINE TAX IN CHEKIANG.
The Chung -uxti-pao, Jane 21st, 1899, says at Ningpo the
wine tax onght to be paid at the same time with the land tax.
Last year the wine makers refused to pay, so that the wine
tax office coald not forward the required amount to the
provincial treasurer. This was the reason he gave for request-
ing the magistrate to issue proclamations requiring prompt
payment of the tax.
Okung-wai-pao, July 29t.h, 1901. — In Shantung the
i§ £fr Wl Ch'ou-kwan-chti, newly established tax office, is
collecting a wiue shop tax.
TAXES IN SHANSI.
The amount of the taxes in this province may be estimat-
ed approximately by the statistics given in the Shen-pao of
October 24th, 1898. The poppy is cultivated chiefly in Tai-
ynen, Yii-tsz, Kiau-ch'eng, Wen-shni, Tai-chow, and Kwei-
hwa. Laud tax on poppy fields in these departments is Taels
109,400 ; lekiu, Taels 96,000 ; drug tax levied on travellers,
Taels 57,700. Taels 263,100. The villages of Tai-ynen are
176 in uomber, and the poppy is grown over 4,535 mow or 756
acres; the villages of Yit-tsz are 150, and the number of
mow is 3)013; the villages of Kiao-chow are 145, and the
number of mow is 3,571; the villages of Wen-shni are
175, and the laud occupied is 4,302 mow ; the villages of
Tai-chow are 194, and the land occupied is 5,096 mow ; at
Kwei-hwa in Mongolia the villages are 161 in number, and the
land occupied is 4,885 mow. The total number of acres is
4.232, and the laud tax on the poppy grounds is twenty-three
taels or $3 an acre.
180 REVENUE AND TAXATION.
AN-HWEI TAXES.
Ont of the proceeds of these taxes Taels 200,000, together
with lekin, Taels 50,000. Wuhu native customs, Taels
40,000 ; Feng-yang native customs, Taels 30,000. Total, Taels
320,000, are applied to aid the Peking army expenditure and
the imperial household expenditure.
WUHU RICE EXPORT DUTY.
In 1899 the export of rice, November 14th to December
12th, amounted to piculs 246,670; the duty was Taels 4,300.
AMOY CUSTOMS COLLECTION.
In the Hu-pao, October 31st, 1898, there is given the
following information regarding the Amoy native customs
collection. Rich men undertook the collection according to
the system hitherto pursued. It amounted to about 20,000
taels. Half of this was placed to public account, half
was retained by the collectors. The wei-yuen, Ch'en Shn-
hiiin, who inspects weights at Amoy, saw this to be the case,
and thought the public revenue might be increased by the
introduction of a new system. Last month he went to Foo-
chow, saw the Tartar General Tseng, who at that city has
charge of the customs and stated the bare facts. The general
approved his statement and sent two wei-ynens — Chen Shu-
hiiin and HnangTsu-an — to Amoy to dismiss the collectors and
to collect the duties themselves. From the 26th, of last month,
September llth, the whole of the customs' duties are to be
applied to increase the revenue. Each day they now receive
from Taels 150 to 200 ; this will amount in a year to 60,000 or
70,000 taels.
The amount in the Red Book is Taels 73,549. The Red
Book numbers are the same every year, and they were probably
TAXATION IN THE CHINESE EMPIRE, 181
the same last century as now. Private printing firms pay a
sura for information furnished them by the servants of the
government, Wit.ii this information they compile a new Red
Book every quarter. The Hupn statement of the native
customs' collection for the province of Fukien is Tat- Is 193,408
for the year 1893. The collection at the foreign customs was
Taels 2,846,485 in the same year. This included Formosa,
now ceded to Japan.
TOTAL TAXATION IN MOURDEN PROVINCE.
On June 17th, 1899, the Chung-wai-pao stated that the
lekin office at Monkden collected in 1898 Tuels 179,240. Opium
and wine, Taels 10.540; salt, Taels 302,G40(4th and 8th months);
salt, Taels 15,132 (2nd and 4th months). School expenses tax
began to be collected in the llth mouth and finished in the 12th
month, Taels 9,960. These are the whole of the taxes in this
province for the 24th year of Kwangsii. Total, Taels 517,512.
In the memorial of Sii Tung in the Shen-pao, August 5th, 1899,
he says if crafry subordinates demand too much when tax
gathering, they should be accused and punished.
EXEMPTION FROM DUTIES IN THE CHINESE CUSTOMS.
The Peking Gazette, May 1st, 190:2, says King Sing.Manchn
general at Foochow, reports the times are hard. TL: indemnity
presses heavily. It is necessary to repress smngglicg by cor-
recting the abuses of the customs. The Foochow customs in
1883 received an order from the Tsung-li yam^a that artillery
stores from abroad and articles for official use are to he
exempt from duty. Acting on this rule ad articles, whether
foreign or native, nee lod by official persons or for use in the
various official boards, were accompanied by an exemption
certificate when examined by the customs. In this action
no hesitation was felt. This system naturally led to
182 REVENUE AND TAXATION.
ranch smugeling, becan?e other goods were surreptitiously
sheltered uuder the official certificates of exemption. Such
covert smuggling went on for a long time unnoticed. The
order of the Tsnng-li Yame'n at that time only referred to
foreign munitions of war and foreign imports. It did not refer
to native goods having a place in the tariff of the Board of
Revenue. There was great reason to correct this abuse. How
could I be slow in taking action at such a time as this when
money is so ranch needed ?
Beside this there is the exemption which prevails in the
Foochow arsenal. Tnis is different, but it also should no longer
be allowed. The needs of the present time do not warrant this
indnlgeuce. The new treaty contains the rule that goods are to
pay duty to the amount of an effective five per cent, on the
value, and all imported goods which hitherto have been
exempted, are liable to this charge. The Emperor refers this
memorial to the Board of Revenue for its consideration.
HEVEXUE FROM SALT. 163
REVENUE FROM SALT.
THE SALT ADMINISTRATION OF CHINA.
Now and then, in the Chinese laws, passages occnr of
kindness to the poor. Old men of fifty-nine years and more
are allowed to carry salt from the salt-pans and sell it for a
living. Children under sixteen years of age are allowed the
same privilege. All persons belonging to these classes as well
as aged women and maimed persons may carry on their backs
a load of not more than ten catties of salt to sell for their live-
lihood. They must not make use of a boat. The burden
must be carried on their backs by themselves. But ju con-
trast with this philanthropy are many very severe enactments.
Whoever vsells salt clandestinely, whatever the quantity, is
liable to be exiled for three years and receive a hundred blows,
also losing the salt, which is confiscated. If a woman sell un-
licensed salt her husband will be punished in her phice,
whether he knew it or not, if he were in the same house with
her. In the absence of her husband, if she had with her a son
of more than fifteen years he will be punished in her stead.
In every other case the woman bears the penalty. Whoever
assists the seller of unlicensed salt, by receiving it on deposit
or pointing out the way by which the smuggler can effect his
purpose, will be exiled for t\vo and a-half years with eighty
blows. To buy unlicensed salt is a crime to be punished by
one hundred blows and three years' banishment. Such w the
law ; but in fact it does not appear to be carrifd ont. At
Shanghai the salt bought and sold ought to be the Cli6kjang
salt, which is produced in abundance to the south and, by law,
is the only salt saleable there. If the salt of Northern Kiaug«
sn should be sold here the punishment is one hundred blows
and confiscation of the salt. Perpetual exile to some place
184 REVENUE AND TAXATION.
distant three thousand « is the punishment if the quantity of
salt be more than three thousand catties.
These severe roles cannot be carried out, and salt is
smng-gled to an enormous extent. It is said that very little
licensed salt is sold in Shanghai. The salt laws procure a
million taels to the central government and maintain a very
large staff of officials at the expense of the general population.
The price is nearly that of rice. This high price is caused by
the large amount of fresh water carried into the sea by the
Yang-tze-kiang and formerly by the Yellow River. It was
only in the Sung dynasty that the Yellow River coming down
from Chihli poured a vast volume of fresh water into the sea
at the month of the Hnai River, thus raising the price of salt.
At present rice costs about twenty-eight cash a catty, if we
take 890 cash as the exchange for a dollar and regard the price
of 160 catties as $5. Bnt$6 are often asked, aud then the value
of a catty of rice is thirty-three cash. In that case salt is jnst
as dear to buy as rice. This anomaly happens in a country
very thickly populated, where rice, wheat, and cotton are the
chief products of the soil. The poor all around suffer by this
high price of salt ; it is one of the elements which increases
the dearness of living, and it falls heavily on the poor. In
Fnkien, Mr. Jamieson tells us in his account of Chinese
Revenue and Expenditure, salt costs to produce it from one to
two cash a catty. By a favourable system of administration,
salt ought to be made cheap for the people's use. But is this
possible where the ocean is fresh for many miles as at
Shanghai ? The water all along the Kiangsu coast is fresh-
ened by the Yang-tze-kiang water. Formerly it was freshened
by the Yellow River water also. It was in the year A.D. 1144
that the Yellow River floods first came down from the north
to join the Yang-tze-kiang in freshening the sea. Before that
year, from the beginning of Chinese history, the Yellow River
had always found its way to the Gulf of Pechili, During six
REVENUE FROM SALT. 185
centnries and a-half vast volumes of fresh water came to in-
crease tho flow of the Huai River, till nearly half-a-centnry ago
the Yellow River retnrned to the north and was a^aiu as of
old emptied into the Gulf of Pechili.
Tin's then is the historical origin of the Hnai Salt Ad-
ministration. The province of Kiangsn was always populous,
and when sea salt ceased to be abundant the people found a
substitute in salt deposits of older times. When the Yellow
River, a little before A.D. 1200, changed its conrse, it was at
Chi-ning in Shantung province that it took for its channel what
afterwards became the Grand Canal. This channel was scoured
out by the Yellow River when its mighty stream took a
southern course from Shantung towards Kiangsa. As a
natural result of this event the Liang Huai salt system was
originated. In the year A.D. 1462 another great event took
place. The Chinese records tell us that in that year the
Yellow River left the north at a point, fifty miles west, of
Kai-leng-fu, in Honan. The new river divided into twobranches
at Kui-leng and each passed its course by a separate channel
till they united atrain at Tsin»-kiang-pu and proceeded together
along the oil channel of the Hnai to the ocean. The northern
branch passed by Hsii-chou, where opium is now produced in
large quantity. The southern branch passed by Feng-yang,
where it was fed on the south-west by the hills of An-hni. It
was the former of these two branches proceeding by H>u-chon
that became the Yellow River for four hundred years. This
time was long enough to prevent any snfficient supply of salt
from the Kiangsti sea coast. These conditions are unique.
There is in nr> part of the world a second instance of a river
of first-class magnitude undergoing so <:reat a change in it8
course. Raphael Pumpelly thought the change was due to
subterranean oscillation on a grand -scale. If there was no
oscillation why should the river move to the sonth and then
go back to the north ? Richthoveu describes silting as lead-
186 REVENUE AND TAXATION.
ing inevitably to great changes. Flowing through a Cormtry
where the soil called loess is easily washed away, every river
channel rises with comparative rapidity. A sudden flood
causes an overflow and a change of direction. In this way this
excellent geologist, if appealed to, wonld explain changes of
course when rivers go through a country where the soil is light
with vertical cleavage of suhaerial formation. We may adopt
this explanation, for a freshet has enormous hydraulic power
and can force a way through strong embankments. It
was under these peculiar conditions that the salt system
of the Huai-pei and Huai-nan Administrations became in-
evitable, if Kiangsn was to continue to be a salt-producing
country.
When a salt ocean disappears it leaves salt lakes behind,
of necessity, because salt does not evaporate. Such was the
origin of the Great Salt. Lake of the Mormons. " It has been
shown," .«*tates Professor Whitney, " that this lake hasdiminish-
ed greatly in size. Water marks have been discovered two
hundred &et above the present surface of the lake." He holds
the doctrine of extensive desiccation to account for the small
dimensions of salt hikes. It is the remains of such a salt lake
that may prove to be the best explanation of that portion of
the Kianirsn salt which is collected from wells of great depth
to the north of the city of Hwai-au-fu.
OFFICERS CHARGED WITH SALT ADMINISTRATION.
The administration of salt is directed by the salt com-
missioner *j£ }g $ Yen Yiiu-shi, of whom there are in all five
vacancies to be tilled when the holders of these posts die,
resign or are dismissed.
The Chang-ln-yen-yun-shi administers the salt of Chihli.
The others are those of Shantung, of the two Hwai, of Che-
kiang, and of Canton.
REVENUE FROM SALT. 187
Among the ofher suit administrators are the deputy salt
manager or ^ '3J [pj. There are three officers louring this
title. Next there are three oflicers named Yeu-ti-chii ^ i§ %.
There is one officer named Yeu-vun-fn ^ jg glj. Five officers
bear the title Yen-ytiu-p'an %£ :M fll- Six officers have the
name Yen-king-li £|£[ |§? jg. Six have the title Yeu-ku-ta-shi
& 1$ * ft. Thirteen are styled P'i-yen-ta-shi $; $ * $.
A hundred and fifteen officers have the title Yen-k'n-ta-shii
i§£ I5R A ^. Three officers are styled Yen-ch'i-shi ^ J3J ^.
Thus there are 16U officers engageil in managing the salt
revenue under the direction of the viceroys and governors
mentioned below.
The Board of Revenne receives the salt revenue at certain
fixed dates from the treasurer of each province.
Among the eight viceroys there are six who control this
branch of the revenue, viz., Ohihli, Szchwen, Liang-kiang,
Miu-che, and Liaug-kwang. There are two viceroys who do
not manage the salt revenue, viz., Liaug-hu and Shan-kan.
In this case salt is conveyed from neighbouring provinces
sufficient for the consumption of the population of their
provinces. Shansi lake salt supplies Shensi and Mongolia
supplies Kansn.
The Shantung governor manages the salt of his province.
So does the Chekiang governor.
The ||| $^ ^ public salt office is established for the sale
of official rice. At Shanghai it is outside the great east gate.
FIRST MENTION OP SALT.
Salt baskets §j|i $5? were in use to limit the quantity of
salt in the time of Kwan Tsii, B. C. 600. In the work J* ^p
^ $t, a Han dynasty book the salt baskets J| on the sea
shore were kept by Ghi-wang. This is the first mention of
salt farmers.
188 REVENUE AND TAXATION.
The price of salt is mentioned in A. D 1033. A hundred
catties cost 2,000 cash. At Hwai-uan in Kiang.sn it would be
possible to obtain 30,000,000 strings of cash for the revenue
by selling to the people 15,000,000 picnls of salt. The people
on both sides of the Kiang could possess white salt.
HISTORICAL EXTRACTS.
Kn Yen-wn mentions that in his time the salt revenue
was 6,000,000 strings of cash. This was 250 years ago. He
adds that in history the amount recorded was 400,000 strings
of cash. It had risen from 400,000 taels to six million taels.
He also remarks that it is well to levy a duty on salt at the
place of production. Then it ceases to be contraband and the
circulation of all salt becomes legitimate.
The poet Tn Fn twelve centuries ago said the hemp of
Szchwen has from ancient times been exchanged with the
salt of the Wu country. Another extract from Tu Fu is JjJ, jt@
$# §i Hi- $• W> !M l! $&• '^ie wmds and clouds separate
widely the Wn kingdom from Szchwen or dim the distance
between them, but the swift ship exchanges the salt, of the one
for the hemp of the other, Jg fa \ ^ $ & g$ & f \] P«J.
When the hemp of Szchwen for a long time is not brought to
market the salt of the Wu country is stored up at King-men.
It should be noted that King-men is on the Western frontier of
Hnpei province. Ku Yen-wn remarks that the salt adminis-
tration must have been different at that time. At present it
is illegal to sell Kiang-su salt in Szchuen. The salt wells of
Szchwen would be unknown in the Tang dynasty. Probably
they were discovered in the early Sung.
THE SALT CERTIFICATE OF 200 CATTIES.
In Shansi it was arranged in the year A. D. 1370 that a
merchant should bring one picul of rice to the Ta-t'nng granary
REVENUE FROM SALT. 189
aud one picul three-tenths to the Tai-yaen granary. He would
obtain a salt certificate for 200 catties. When this was sold
he would give up the certificate to the official superintendent.
He would be saved the cost of conveyance from Tai-ynen to
Tn-t'ung aud must therefore pay a larger tribute at the nearer
city. We learn that the cost of conveyance for a picnl over
fJ20 li was in A. D. 1370 three-tenths of a picnl of grain. Ta-
t'nng is 720 li from Peking and 620 li from Tai-ynen. Forty-
lour pounds weight of any grain would be compensation for a
muleteer and mule carrying grain for 600 li. That is to say, five
hundred years ago twenty-two pounds of grain would pay for
conveyance over 100 English miles. The extra tax was levied
when the city was near the salt lake. This was called the ff* Sj|I
.£ $£, " Salt tax equalization system." The governor -fj !§
of Shausi recommended this arrangement in the case of the
grain Taotai of Ta-t'ung (fc [^ JJH $&) who superintended the
conveyance of Lu-t'ai salt into Shansi. The city of Ta-t'ung is
as far from the Tientsin salt dep6t as it is from the salt lake
of Shansi.
In Honan at present the salt of five producing centres
meets. They are: Hwai-pei, Hwai-nan, Shantung, Tientsin, and
Shansi.
THE NAME OP SALT CERTIFICATE EXPLAINED.
A salt certificate is called Yin §j, because the merchant
who receives it in return for its value in the form of silver,
acquires a certificate which authorises him to obtain informa-
tion as to where he may sell his salt in the provinces mentioned
on the certificate. Yin means chen, true.
PKICE OF CERTIFICATES.
Chang-lu salt ... ... ... Taels 0.5.1 for each certificate.
Shantung „ „ 0.2.4
Hunan ... ,, 0.4.1 .,
190 REVENUE AND TAXATION.
Lian^.hwai salt ••• Taels 1.1.7 for eaeh 'certificate.
n a o
Liaug-che „
Liang-kwang „
Fukien „
Szchwen land conveyance certificates
river
0.3.9
1.3.3
2.8.3
0.2.7
3.4.5
These prices are taken from the Ha-pu-tsg-li.
QUANTITIES OF SALT REPRESENTED BY CERTIFICATES.
Chang-lu ... 30° catties.
Shantung ... .•• 225 „
Shansi 240 „
Liang-hwai ... ... ... ••• 364 „
Liang-che 335 to 400 crtties.
The yin contains 400 catties in the three pref^c res — Tai-
chow, Wen-chow, Chu-chow — and a part of Kiu-hwa. It also
contains 400 catties in the Snng-kiang and Soochow prefec-
tures. It contains 335 catties in the remaiuni": prefectures
of Chekiang and Kiangsu.
In the seventeenth century each yin weighed 200 catties.
Abont 1730 the weight was made 344 catties. It was from time
to titne increased. In 1830 it was made 400 catties. Thus
seven yiu of the old weight became six yiu of the new weight
nearly.
Hunan and Hupei had a population of 50,000,000 as
reported to the Board of Revenue. Each person uses daily
three mace of salt. At this rate each yin will suffice for the
consumption of sixty persons for a year.
The Szchweu salt is sold in bags of 135 catties weight.
The Lu-an-fu salt coming from the salt lake and amounting
to 120 yin is known by the name ^g miug.
The Chang-ln salt at Tientsin was valued in 1827 at
sixteen cash a catty; one tael of silver was exchanged at that
time for 1,300 copper cash.
REVENUE FROM SALT. 191
SALT TAX IN THE EIGHTEENTH CENTURY.
In the year 1723 an imperial edict ordered that when the
salt censor in conjunction with the viceroy and governor
cannot, agree as to the price of the salt bag they should apply
to the Board of Revenue to settle this point and fix a uniform
rate. On this the Hu-kuang viceroy wrote stating that thirty
years before the selling price was one mace or 100 cash, and
this was fixed by the viceroy. The Board raised objections.
The salt farmers said the price varies with the season. They
could not afford to sell at the rate proposed, because expenses
have increased during thirty years. The Imperial factory
requires money. The river repairs and purchase of copper
for the mints create a demand for money. The amount
required has increased by several thousands of taels. The
viceroy says that the Hu-kuang salt farmers' receipts amount
to I'aels 150,000. By making the retail price less by six-tenths
of a candareen a contribution can be levied of 150,000 taels.
They will not suffer loss. The result was that when the
retail price was announced certain small traders bought up
the salt and stored it to sell at a higher price when the
market allowed. To prevent this in future the viceroy advises
the adoption of the rule that salt be sold at the current
market price.
Soon after this the same censor states in a memorial the
case of the Liaug-linai salt farmers. When the south wind
blows in the summer, junks cannot ascend the river with salt
to supply Kiaugsi and Hu-kuang. Speculators buy several
tens of thousands of salt certificates beforehand in order to
keep up the supply of salt in these provinces. The cause of
difficulties felt by farmers was the diminution of the retail
price by the Hu-kuang viceroy. In these circumstances the
censor asks if the farmers may borrow public money to enable
them to carry on salt farming without loss. If they were
192 REVENUE AND TAXATION.
allowed to receive a loan from the salt commissioner, the?
would repay it in ten years with interest. The Emperor
refuses this request. "It involves your successors in the salt
censorate. You should exert yourself in harmony with the
viceroy to give salt to the people at a low rate, and at the
same time you should not be too severe on the salt farmer."
The system pursued on the river and in Ohekiang as well as
at Lu-t'ai, in Chihli province, was in each case to be on the same
footing.
On the 37th page, chapter 13th, it is stated that for the
prefectures of Kia-hing, Hang-chow, Shao-hing aud Sung-kiang
the customs' expenses were made a charge on the salt farmers.
This charge amounted annually in A. D. 1726 toTaels 400,000.
After deducting this sum the amount which went to the treas-
ury was Taels 258,690. The system of farming allowed the
farmer to reimburse himself by various charges made by him
on retail dealers and in other ways known by the term Lou-
kuei, extortionate exactions.
In the Tnng-hwa-ln, A. D. 1736, Chapter I, p. 52, it is said
that salt in Chekiaug was by edict for each certificate increased
fifty catties, so that the amount of salt represented by one
certificate would be 335 catties, including the weight of the
bags and ropes. This refers to the three prefectures — Hang-
chow, Kia-hing, and Shao-hiug. At the same time in the
Sung-kiang prefecture, in which Shanghai is situated, the
weight of salt represented by one certificate was 400 catties
The tax and extra charges made up Taels 54,000, as the
contribution under the head salt tax from this prefecture. The
unrnber of certificates (yin) was 90,000.
REVENUE FROM SALT. 193
COMMUTATION OF SALT TAX INTO THE LAND AND
PERSONAL SERVICE TAX.
In A. D. 1736 each person in Formosa would pay, previous
to the edict of that year, Taels 0.4.7 in a year and with
expenses Taels 0.5.0. On the mainland the tax was Taels
0.1.0 or Taels 0.2.0 or Taels 0.8.0 The Emperor reduced
the charge in Formosa to Taels 0.2.0. This was the new form
then given to the personal service tax.
In A. D. 1746 (Tung-hua 7, 23) the Emperor ordered that
women should not in future be separately counted as liable
to pay the salt tax. The salt tax was ordered to be included in
the land tax and grain tax. From the statements given the
commutation edict must have been before the year 1736.
In earlier times when women were counted in the number
of those on whom the salt tax was levied, it was necessary to
inquire if they were living or dead and to learn what additions
or subtractions should be made in the tax registers in the
names of men and women liable to the tax. The subject is
again referred to because the Kiangsi tax gatherers went by
the old rule and collected a salt tax separately. The emperor
ordered Kiangsi for uniformity to follow other provinces in
adding the salt tax to the grain tax.
In the year 1806 the salt tax was changed to a land and
personal service tax. Tung-hwa-lu, ch. 7, p. 30. The Alashan
salt in Mongolia could no longer be dug out and conveyed to
a distance. The governor of Shansi requested the Emperor
to allow the salt of the Ho-tung superintendency in Shansi
to be used, and the salt farmers to collect it. Formerly on
account of local disturbances the salt tax was commuted to
become part of the land and personal service tax. Lake salt
yields very small profits, and traders do not very readily offer
to farm it. The Mongols, through natural indolence, neglected
to collect salt in their neighbourhood. He therefore urged
194 REVENUE AND TAXATION.
the inauguration of a new system uniform for Kansu, Shensi,
and Shansi. The governors and other high officers were
ordered to consult. After doing so they replied, recommending
the system of 1746. Let the traders themselves fix a low price
for salt. Returns should be sent in to the Revenue Board,
stating the prices of salt for each month, so that the Board
may have data from which to fix the price.
In chapter 7, page 36, it is stated that difficulty arose
in Shansi from the fixed amount of the Board having been
based on too low a retail price for salt When the salt
revenues are contracted for it is better for the shipping
merchant to buy timber and build his own boats for con*
veying the salt. He also provides rice and other provisions.
There is simply an official inspection of these. The Shansi
salt is managed by the Ho-tung Taotai under the control of
the governor. The Kansu salt is managed by the Ning-hia
Taotai. The Shensi salt is under the management of the
Feng Pin superintendent.
SALT LAKE ADMINISTRATION.
In the year 1846 Tao Kuang, 26th year, Tung-hua-suMu, ch.
12, page 16, the Emperor in an edict says that a censor haa
recommended a change in the salt system in Shansi. It has
been found distinctly beneficial for the salt administration to
levy duties and leave the collection of salt and its distribution
in the hands of merchants.. Prices, however, need revision by
authority from time to time. The Shansi salt farmers are in
difficulties.
He recommends the Emperor to adopt the system of last
century in the Ch'ien Lung period, when the Honan salt tax
was commuted and became a part of the land tax and personal
service tax of Honan, Shensi, and Shansi.
The Emperor ordered the governor, Wai Chi-chiun, to give
his opinion on the censor's recommendation. In the governor's
REVENUE FROM SALT. 195
reply it is stated that from the Tang dynasty for a thousand
years there has been a wall round the Shansi salt lake to keep
out smugglers who would carry away the salt for their own
profit. There have also been banks to prevent fresh water
streams flowing down surrounding heights from entering the
lake. The salt farmers contribute funds to keep the wall and
banks in repair. If the monopoly were abrogated and the manu-
facture thrown open to the public no one would make these
repairs. The production of salt would be ruined because the
artisans engaged in the manufacture would have no money to
carry through the repairs. Natron and saltpetre would enter
from the tributary streams which would flow into the lake, a
danger from which the lake ought to be carefully protected.
The salt would not be suitable for public use. The gift of
heaven would be lost to the people and a source of the salt
revenue cut off. The salt trade should not be left to the
people to manage entirely themselves.
Further, the proposal to commute the salt tax l>y includ-
ing it in the land and personal service tax and to make this
change in three provinces and not elsewhere emanates only
from one province. No consultation on the propriety of this
measure has yet been held with Honan and Shensi. The
Huai and Tientsin salt administration might become seriously
affected if this change in regard to the Shansi lake salt were
made abruptly and the avenues of distribution closed to salt
from the ocean salt lake administration.
In 1807 the administration of the salt lake was, after
many years' trial of a new system, again farmed out to capi-
talists as it had been originally. It was a measure not well
considered at the time. Looking at the present aspect of the
Shansi salt question and the revenue of Taels 280,000 which
it yields annually and which is much too large a sum to be
paid by a number of poor persons, the proposed change in
system cannot be recommended.
196 REVENUE AND TAXATION.
The size of the lake is given as fifty-one li in length and
seven li in breadth. Circumference 116 li. The salt of this
lake was used in high antiquity, for it is mentioned in the
Chou-li that there was an officer appointed to superintend the
provision of salt. Salt is required for use at sacrifices, and
this circumstance led to its early mention.
MORAL ASPECT OP SALT TAX.
The moral aspect of the salt tax is important. The high
price of salt leads to smuggling. The smugglers are desperate
characters who risk all for a little gain. Near Shanghai, where
smuggled salt is used almost exclusively, there are stores of
it collected by bands of dangerous smugglers. In the Hu-pao,
December 10th, 1898, it is said that at San-ling-dong and
Po-ts'a salt smugglers lately resolved to take out the eyes of a
confederate who informed against them.
FUKIEN SALT TAX AT ONE VIEW.
According to the old system the taxes were as under:-
Western district, yin of 675 catties Taels 2.8.3.3.3.3.6
South Eastern, yin of 100 catties... 0.1.5
Eastern, yin of 100 catties ... 0.0.7.5
Southern, yin of 100 catties ... 0.2 3.2
NEW SYSTEM WITH DUTY-PAID CERTIFICATE (P'lAu).
West district, 675 catties Taels 2.8.4 30 yin.
Waste tax 0.2.8.4
Lekin ... ... 1.4.2
Taels 4.5.4.4
South East, 100 ... Taels 0.2.8 100 yin.
Waste tax 0.0.2.8
Lekin 0.1.4
Taels 044.8
REVENUE FROM SALT. 197
Half the tax is to be paid when the certificates are pur-
chased. The remaining half is to be paid when the salt has
been sold.
The viceroy of Fukien reports annually the amount re-
maining at the end of each year in the salt tax treasury.
Hu-pao, May 27th, 1902. In an edict it is said that the
Fukien salt tax Taotai had stated that it is the rule to
examine the salt tax treasury at the end of each year and to
report the amount found there. Accordingly at the end of
the 27th year of KwangSii he found that from December 29th,
1901, to March 1st, when the Y amen commenced business after
the new year holidays the amount of silver paid into the
treasury was Taels 304,541.3.0. This was independent of the
sums forwarded.
SALT MADE AT SIXTEEN POINTS ON THE FUKIEN COAST.
In Fukien there are sixteen salt manufacturing centres.
The earthenware moulds there in use are called ;{J| leu, funnel.
Of these there are 1,361. Other moulds in use are called &£
ch'eng. Of these there are 241,109. The mould is a pear-
shaped earthen jar. There are other shapes called ;t£ k'iu,
"mound." Of these there are 38,491. The amount payable
each year to the treasurer of the province for the funnel salt
is Taels 133.1.9.3, The kiu or "mound" salt pays annually
to the salt Taotai Taels 4,136.6.6.1.
HISTORY OF THE FUKIEN SALT TAX.
In the 17th century the salt tax in the province of Fu-
kien was Taels 85,000 in amount. In 1723 the salt collection
was made by special officers, and in 1742 amounted to Taels
141,000. The magistrate placed barriers on the roads and the
special officers collected duties at the barriers. Duty paid
tickets were given (|| tan) to tax payers, and with these they
198 REVENUE AND TAXATION.
could sell their goods wherever they pleased.* According to
the old system in the time of Kang Hi a *J| Jin certificate
covered 400 catties. This system fell into disuse. The duty
paid tan took its place. Sometimes contractors undertook the
collection. At other times the officials were themselves the
collectors. The contractors might lose money by gifts to the
importunate, by putting out public money to interest, as well
as by losses through storms and other causes. When private
persons declined to farm the tax collection it fell back on the
officials. Things moved smoothly at first, but soon there would
be those who appropriated every surplus sum as falling to
them or caused disorder by borrowing and lending the funds of
this station to be met by the expected receipts of that station.
It was not always with success that private persons under-
took to farm the collection. When they found themselves in
difficulty, the salt boat business was offered to new collectors.
Failing these it went back to the officials to manage it.
In their case corruption took many forms. The charge for ex-
penditure varied from one station to another and unreal
statements were made ; the fact being that the manager was
taking advantage of his position to fill his own pocket. This
is what is said by Tso Tsung-tang, from whom this memorial
emanated in 1865. The private appropriation was called
reduction for expenses, ^TJ H k'ou-fei. The manager, it is
added, also sold contraband salt, on which duty had not been
paid, so as to obtain for his own profit the difference between
the prices of contraband and official salt. This difference is
called -jg ying fjfc yu When the Hupu rule leaves it open for
the manager to do so he wrongly reports loss by water or by
robbery and waste. Then the salt officers of upper and lower
rank divide between them any large surplus that may remain
* The barrier -|c, in mandarin chia, is in Kang Hi's Dictionary pronounced
dx/ip, mixed. A bridge across a river with draw bridge boards between
the piers ia called |Jfl cha or dzap. The real etymology is in the root dab,
to pass.
REVENUE FROM SALT. 199
when the Peking contingent has been sent away. The salt
under their care, viewed as capital, gradually disappears
altogether. Such are the characteristics of official corruption
in the salt administration.
The salt administration meets with difficulty from the
production of salt being distributed over so many points.
Contraband salt finds its way everywhere, and the conveyance
being very profitable the practice of smuggling is boldly con-
ducted by armed bands, who take advantage of every instance
of laxity in the preventive servica There is universal com-
petition between those who sell smuggled and official salt, and
the smugglers are the declared enemies of officials and of
trading salt contractors. The salt collection in south Fukien,
in the prefectures of the coast, Foochow, Hsing-hwa, Changchow,
and Chiuen-chen, is distributed among twenty-one districts.
The magistrates are the collectors. The money has to be paid
by a certain day. The magistrates are indolent They
entrust the collection to persons known as Po-hu. The people
are unruly. The money is not paid, and there is a deficit,
or there is a surplus, because this year's collection is to be for-
warded, it may be, next year. The collector forwards two-tenths
or three-tenths to the treasurer, who enters it in the military
expenditure book and does not represent him as behind in his
accounts. The remainder he keeps for himself Orders come to
him to pay the salt gabelle. He pays no attention. The local
payment is not made. This is an example of the faults in the
administration of salt revenue in the hands of official?.
Another difficulty is in the want of offices. The officer
cannot live at the salt pans if there is no house there. He
lives in the provincial capital in hired lodgings. Salt smugglers
come in boats. Traders take salt from them and distribute
it for sale The official salt officers are anxious to enrich them-
selves. They point to smuggled salt and assert that it is
official salt taken from the salt pans in their charge. Their
200 REVENUE AND TAXATION.
own salt pans are neglected, and through the country there
is in circulation in many instances smuggled salt only. If
the salt pans are managed by the officials this is the re-
sult too often, because they take bribes from the sellers of
smuggled salt.
Salt furnishes one-fourth of the revenue of Fukien
province. When there was war during more than ten years
Fukien suffered little comparatively. The salt gabelle of
Fukien is less than in other provinces. Yet it disappears and
cannot be paid when due. The Emperor was petitioned by the
Board of Revenue to allow a change to be made. It was
recommended in 1851 that there should be a duty levied on
each bale of salt where it is manufactured.
SALT TAX OF HWAI-PEI.
In 1861 it was decided by edict in response to a memorial
that the kang* salt of Hwai-pei should be, as is the case
in Shantung and Chekiang, placed in the hands of substantial
traders acting under official control, and the salt of Hwai-pei-
\vith the p'iao certificate (||), could be distributed along with
the salt of Hwai-nan with the old yin certificate. The Hwai-
pei and Hwai-nan salt could in fact be sold in the same places.
At the three salt manufactories of Hai-chovv on the north of
the Hwai river salt shops were established. The people were
permitted to buy and to sell as they pleased. Also a custom
house was opened and certificates called ^8 Ji chau-p'iau were
there given when duty was paid. This duty-paid salt is
known as p'iao-yen. In the year 1865 Tseng Kwo-fan, at that
time Nanking viceroy, arranged the regulations of the Hwai
salt, and they were approved by the Emperor. These regula-
tions included those which concern the certificated salt of
Hwai-pei ff£ ft H &
* $8 kang, head, chief. The head of the salt department in any city it
called the kang-tung, or chief of the suit administration iu that locality.
REVENUE FROM SALT. 201
Previous to the action taken by Tseng Kwo-fan, a censor,
Tsai Cheng-fan, had in 1853 recommended the adoption of a
duty at the locality of production, the amount to be calculated
30 as to be in proportion to the sum jhitherto payable by the
salt farmers. It was in fact a salt pan duty, jj| $£. The edict
however, merely directed a new consultation to be held and a
careful memorial to be presented. Soon after the viceroy and
governor of Fukien requested that trial should be made and
traders invited to convey the salt in about 750 junks as an
experiment. Whether the plan was successful or not we do not
know. The change to the levy of duty at the salt pans, made
in Kiangsu, occurred at a time of peace. Sales of salt became
very abundant. Lately Anhwei and Chekiang have been
wasted by civil war. The traders became scattered and the
people poor. The Piau-yen certificates were used and lekin
collected at the same time. The system was quite effectual,
so far that the army was supported.
GRADUAL INCREASE IN THE SALT TAX.
Salt in Great Britain costs a farthing a pound. In China
it costs in some places thirty-three cash a catty. In England
salt costs a tael of silver a picul. In China salt costs two taels,
seven mace a picul. The dearness of salt is caused by the
collection of a revenue of Taels 7,679,820 on this commodity.
This amount is given in the published accounts of the Board
of Revenue for 1893. In 1899 it was Taels 11,547,200. This
includes additional taxes, and is nearer to the present collec-
tion than that of 1893, which in fact gives the salt tax proper
without the additional imposts.
The salt administration is specially open to corrupt prac-
tices in any country where the population is always rising.
In the sixty years of the reign of Kang Hi, 1662 to 1742, the salt
collection in Fukien rose from Taels 85,000 to Taels 141,000.
202 REVENUE AND TAXATION.
In that year the amount fixed by edict was raised to this
latter sum. The cause could only be in the increase of popula-
tion during about seventy years. The salt collection was
nearly doubled because the population had nearly doubled.
This would be the reason that the Board of Revenue in 1742
found that the salt revenue sent from Fukien admitted of the
amount to be paid by farmers of the salt tax being so greatly
increased.
In the year 1893 the salt revenue of Fukien was Taels
108,654 as stated in the Board of Revenue registers. After
151 years the quantity of salt consumed in Fukien should have
been much greater each year with the increase of population,
yet the revenue has not increased.
Two cash a catty were added to the price of salt by the
Hu-pu three times in Chihli and Honan during the last fifty
years. On this account on May 9th, 1899, in the Shen-pao, it
is stated in a memorial by viceroy Yii Lu that it will not be
advisable to add to the price now by an additional impost.
If this were done, the price of official salt being very high, there
would be an increase in the amount of contraband salt. In
1859 two cash were added in both the provinces mentioned.
In 1867 two more cash were added in Honan. In 1874 a like
addition was made in Chihli. In 1895 two more cash were
added in both provinces. Salt was rendered six cash dearer
in all throughout these two large provinces, both using Tien-
tsin salt. By levying a new tax the government would sell a
less quantity, because they would be undersold by dealers in
the contraband article. In 1895 it was arranged that the salt
merchants should pay every year, during five years, an addi-
tional sum of Taels 20,000 under the heading Chihli famine
relief. The five years soon passed away and the exemption
was continued.
The addition of two cash on Chihli in 1874 was on account
of the high price of silver. Revenue is paid in silver and the
HEVENUE FROM SALT. 203
salt merchants were losing on a large scale. Viceroy Li Hung-
chang arranged that they might sell salt at two cash more
a catty to reimburse themselves. In the year 1879 the
addition of two cash was continued for another five years, and
the merchants would, on account of this addition, pay annually
20,000 taels. In 1884 the amount paid was short of the
required sum. Again on account of the succession of bad
harvests in Chihli the favour of the two extra cash was con-
tinued. But silver fell in value and the salt merchants could
more easily make up the amount required. Meantime the
twenty years of payment had accustomed the people to the
increased price of salt. It was farther arranged that out of
the receipts on salt seven-tenths should go to the revenue and
threes-tenths be retained by the merchants to lighten their
burden. On every ordinary certificate six mace were paid to
public account. On the Peking certificate two mace were paid.
The salt certificates issued by the treasury are in some
years more numerous than usual. The amount received will
in that case be more than Taels 20,000. The amount, Taels
20,000, intended to repay the Chihli famine expenditure will, as
before, require to be paid each year.
LATEST ADDITIONS TO SALT TAX.
The Chung-wai-paoofN.a.y 3rd, 1899, published the proc-
lamation of Viceroy Liu and the Hunan Governor Yii, stating
that orders had been received from the Cabinet to raise a new
force at Nanking of 2,000 men. They were directed to investi-
gate in what way the necessary expenditure could be best provid-
ed. In Hunan a fund existed to purchase rifles and cartridges,
and two cash a catty had been levied on salt to meet the expendi-
ture. Out of this additional amount of revenue it is proposed
to transfer to Nanking a sum to meet the new expenditure for
troops, and an edict commanding this to be done, will be asked
204 REVENUE AND TAXATION.
for accordingly. By this arrangement no fresh burden is borne
by the trader. The expense to the consumer is increased by a
very small amount. It is indispensable to put down smug-
gling. The sale of Hwei salt certificates not only benefits the
Hunan army funds, increased as it is by the new tax, but the
Kiangnan expenditure is also assisted to- no small extent.
This addition to the salt tax is temporary only. It is required
for training troops. When army funds are sufficient the
Emperor will be asked to terminate the levy of this additional
salt tax. Two cash on the selling price of each catty of salt
will be required from April 1st, 1901, onward. This is in-
dependent of previous additions to the salt tax not yet ab-
rogated. Since the number of certificates is 600 for Hunan,
the contract price, in all 721,000 cash, will need to be paid in
instalments to provide for fresh military expenditure at Nan-
king.
This certification is issued to the Hwai-an contracting salt
merchants in order that they may pay duly the regulation
amounts to the salt department.
The Sin-wen-pao of July 19th, 1901, says: Information
has been received that an addition to the price of salt is permit-
ted. The deputy inspector $£ fj£ Lu has presented an elaborate
argument for diminishing the price of salt. The method
proposed by him will be successful in reducing the amount of
smuggled salt. It will also be useful in opposing the introduc-
tion of foreign salt. Quite recently the salt commissioner at
Yangchow has posted a proclamation acceding to the petition
of the traders. The price of Hwai-an salt at ports on the
Yangtse will be one tael one mace more for each certificate.
The manufacturing merchants, JJ* ]ftj Ch'ang-shang, may add
one mace and five candareens to each certificate ; the effect will
bo to raise the price of salt to the buyer five cash a catty.
The buyer of the ft Nui-ho fcf salt (that of Shansi) will pay
two cash more for each catty. Thus two million taels will be
REVENUE FROM SALT. 205
added to the revenue. This addition to the salt duty is
announced at Yangchow in a proclamation by the salt com-
missioner, above mentioned.
How THE SALT TAX is APPLIED.
The following instances show in what way the proceeds
of the salt tax have been usefully applied : —
In the year 1806, in the historical work Tung-hua-sii-lu,
ch. 7, p. 22, it is stated that for the Yellow River repairs
400,000 taels were needed. The Chihli viceroy asked that the
Lu-t'ai salt fanners may be permitted this year to add one cash
per catty to the retail price of salt. This the Emperor refused
to allow. Formerly fora brief period when cash were low in
price and the salt farmers were not able to bear the burden of
the required contribution, it was allowed. This exceptional
instance ought not to be regarded as a precedent.
In 1826 a contribution of Taels 2,000,000 was levied on
the Huai-an salt farmers. The special object was the suppres-
sion of a Mahommedan rising in the West. — Tung-hua-sii-lu,
chap. 4, p. 25.
THE CHANG-LU SALT DEPARTMENT.
This is the name of the Tientsin suit department. There
are 40,000 certificates allowed. The Viceroy of Chihli, in a
memorial published in the Sken-pao, April 20th, 1898, mentions
that the Board of Revenue had petitioned the Emperor to
direct the viceroys aud governors of the provinces to inquire
whether it would be possible to add to the salt gabelle in their
jurisdiction, Wan-pei. The salt commissioner of the Chang-lu
department reports that about A.D. 1850 two cash a catty
were added to the price of salt.
Sin-wen-pao, July 9th, 1901. — A Peking letter says Li
Ghnng-taQg has given orders that when there is no permit to
convey salt it must be detained. Li Chung-tang has arranged
206 REVENUE AND TAXATION.
with the foreign plenipotentiaries that sea coast salt shall not
be conveyed by Chinese traders to any point to sell for their own
profit. The Lo-t'ai salt stored in heaps on the east of the
Peiho at Tientsin and taken by Russia was the property of
the Lu-t'ai merchants. Russia and Italy had to be consulted.
The Russians wished the place of storage to be changed.
Italy thought this salt was lawful spoil taken iu war. Viceroy
Li replied in gentle terms saying the salt was private
property, and it did not concern the government.
The salt stored in heaps at Tientsin, which had been
taken possession of in 1900 by Russian troops, remained with
them till iu the spring of 19U1 they invited traders to buy it ; the
traders offered Taels 300,000. This was accepted, and the salt
was sent away and sold nnder the protection of foreign flags.
Some of it was bought in Peking, and there was an Italian
proclamation of a protective character posted at the door of
the salt guild merchants in the street Teng-shi-k'ow.
SALT AT TIENTSIN.
Chung -wai-pao, December 21st, 1900. — The British had
possession of the salt heaps at first, but they neglected the
opportunity. Afterwards the Russians and French took them
over and erected their flags upon them. The foreign govern-
ors of Tientsin, at that time bearing the title of Tu-t/ung,
asked for the salt from them, but in vain. At last they
agreed to divide. The white salt, one million bags, fell to the
two foreign nations. They consented to pay likin upon it.
Each bag is worth three taels. Half of this is the likin tax.
The Chinese obtain Taels 1,500,000 as likin payment, beside
receiving also the dark nnpunfied salt.
After the Boxer insurrection the conveyance of salt in
the neighbourhood of Tientsin was checked for some months.
But (Chung-wai-pao, December 20th, 1900) it was stated that
traders in Peking persuaded the English authorities to give
REVENUE FROM SALT. 207
them protection in their undertaking to re-commence the
conveyance of salt. By this arrangement the population of
Peking were freed from the inconvenience of taking food with-
out salt. The price was till lately 240 cash a catty, ten cash
piece currency, and has risen to 500 recently. The doubling
of the price forced the traders to take action.
SMUGGLING SALT IN PEKING.
Sin-wen-pao, October 12th, 1901. — Lately sellers of
smuggled salt have been arrested. They said that Japanese
traders induced them to sell it. The local magistrate info/med
the Japanese officer at the Japanese Legation. Viceroy Li has
consulted with the Japanese Minister and has directed the
local magistrate to make a public announcement, stating that
if Japanese deal in smuggled salt and Chinese sell the article
contrary to law, they will alike be arrested and bronght to trial.
SALT SMUGGLERS NEAR SOOCHOW.
Soochow salt smugglers are bold and violent. They open
gambling houses in all the adjoining towns. Two days ago,
says the Chang -wai-pao, June 22nd, 1899, about ten or twenty
soldiers went to ask them for money. The smugglers refused
to give it them. The soldiers attacked them with their
weapons and tried to apprehend them. In the fight which
ensued seven soldiers were wounded. Their captain was
afraid to report the incident, lest the high officials should
blame him.
HUNAN SALT.
Chung -wai-pao, August 31st, 1902. — A memorial from
the governor of Hunan states that to pay the new indemnity
the share allotted to Hunan is Taels 700,000. He can make
up Taels 400,000 in the following manner: Three-tenths of
208 REVENUE AND TAXATION.
the tax on native opinm, some additions to the honse and land
tax to be made by careful revision of t.he registers, fonr more
cash ou each catty of the Hwai-an salt which is sold in seven
of the ten prefectures of the province. To this is added fonr
cash more on each catty of salt as a srift from the people and
gentry. As to the remaining Taels 300,000 the governor pro-
poses to establish in the three prefectures where Canton salt
is used a sufficient number of salt tax offices to bar ont con-
traband salt and secure as far as possible the exclusive use by
the people of official salt. His difficulty is felt to be the unpop-
nlarity of tax collection. Over a hundred thousand soldiers
have been lately disbanded by edict. They join the worthless
characters and members of forbidden sects in each locality.
If they hear any person complain of increased taxation they
suggest rebellion. The governor therefore is reluctant to
require the tax collectors to investigate strictly into deficien-
cies in the registration of houses and land with a view to add
to the taxes. Nor can he venture to add to the number of
collectors, because each one will make it his aim to appropriate
what he can for himself. Each man consumes three mace
of salt in a day. He will require in a month nine taels. He
need only pay five cash a month as an addition to the salt tax,
and this small sum he will not feel to be a grievance.
HUNAN SALES OF SALT.
In the Ckung-wai-pao of September 30th, 1899, Viceroy Lin,
Governor-General of Kiangnau and Kiangsi, asks the Empress
Dowager and Emperor to add sixteen certificates for selling salt
at Lin-yaug in Hunan. Each certificate covers 500 yin §|.
For each certificate Taels 10,000 of silver should be paid for
expenses. One-half would be taken by the old merchants and
the other half by the new. The salt commissioner, in conjunc-
tion with the manager of the Hunan Tu-siao-chu |f fj| JjJ iu
REVENUE FROM SALT. 209
Chang-sha, have negotiated with traders, and they report that
the number of subscribers is complete. The viceroy adds, it
will be well for the Tu-siao-chii to establish branch dep6ta
to sell the salt. Before this there were twenty-seven or
twenty-eight certificates. The addition of Taels 160,000 will
allow of expenditure on the preventive service in the province
of Kiang-su at Kung-yii, in the northern part of the province,
and at Hai-chou. Here three or four new regiments are
required, and can be maintained oat of the new fund. The
Board has been ordered to carry out the viceroy's proposal.
TAXES PAID IN SALT WEDGES.
Salt tablets or wedges are allowed to be paid as taxes in
Chekiang on the sea coast. These wedges are of different sizes,
and are weighed by the tax gatherer. When rice falls in
price, as it did in October, 1899, the people sent a deputation
from Chusan to the superintendent to request his permission
to pay in grain. The superintendent ordered the Chusan
magistrate to inquire into the matter and report. — Chung-wai-
pao, October 2nd, 1899.
THE SALT OF HWAI-PEI AND HWAI-NAN.
Hu-pao, August 25th, 19U2. — The Hwai-nau salt is in-
ferior. The best salt is that of Hwai-pei. During the last
three years the Hwai-pei salt administration has been imitat-
ing the mode of procedure of the Hwai-nan administration.
Daring the spring of this year business was active and a new
head depot was established for Hwai-pei salt. The procedure
of the Hwai-nan depot was reproduced. From this time
traders ceased to combine their business in onion. The two
systems have become more separate. The head office over both
the Hwai-pei and Hwai-uan salt is seriously inconvenienced.
Trade is checked. The salt is stored and is not conveyed
210 REVENUE AND TAXATION.
away. The price asked is high. Buyers calculate and hesitate
to conclude negotiations. Salt boats leave rarely for Si-pa,
Pan-p'u, Wang-pai-tu, and Cheng-yang-kwan. Generally
trade experiences a chilling influence. People complain that
they cannot get a living by the salt trade. It is, they think,
not a favorable time to add to the price of salt.
HWAI-NAN AND HWAI-PEI SALT ADMINISTRATION.
The salt commissioner stationed at Yang-chow, $jf fij
Yiin-si, has a salary of 4,000 taels. He has under him the
Hwai-pei and Hwai-nan departments and controls the work
of three deputy commissioners, who are stationed one at Si-pa,
a large market town, two miles north of Hwai-an-fu, another
at Tai-chow, and a third at Tung-chow. The country producing
salt on the south of the city of Hwai-an-fu is the Hwai-nan
department. It includes that city with Ju-ning and Yen-
cheng on the southeast of it.
THE SALT WELLS OP HWAI-PEI.
The department of Hwai-pei includes part of Sti-chow-fu
and that portion of the prefecture of Hwai-an which lies on
the north of that city. Only a small part of this region
prodnces salt. It is that which belongs to Hai-chow and
specially the land near Pan-p'u $£ $J, about sixty h in length.
The Hwai-an salt is called small salt and t'mt of Hwai-
pei is found in wells and is obtained by evaporation in the sun.
The Hwai-nan salt is obtained by boiling salt water in kettles.
The salt wells are 100 feet or more in depth, but some are le>s.
The salt found in them is in large crystals. The brine is
dipped out and poured into vats or pools. After some time
the brine is passed into the next pool and from that to the
next and so on to the last pool. The water is evaporated by
the sun and leaves the salt iu the form of a thick crust in the
REVENUE FROM SALT. 211
pools. The salt production is most plentiful in the spring and
summer of each year.
The salt wells belong to the people of the region who own
the land. They pay a fixed tax to the commissioner for the
monopoly, and it is they who do the work of producing the
salt. The vats or pools are iti the charge of the salt merchauts,
who buy the salt and store it in houses close by. From
Pan-p'n the salt is seut down to Si-pa, where the deputy com-
missioner resides. Here the salt passes into the hands of
another class of salt merchauts who possess large yards and
storehouses and pay a tax for each hundred piculs. From
JSi-pa the salt is shipped by two routes, under strict inspection
of the government salt officers. There is the Hu-ytin and
the Kiaag-yiin, or lake and river conveyance. The Hn-yiiu
j$j jj| takes the salt across the Huug-tse-hn $| f^ into the
Anhwei province as far as Chen-yang-kwan on the Hwai,
where the official supervision ceases. The conveyance of salt
by river conducts it to Shi-er-wei -f- H fpj< & large salt depdt
between Cheukiang and Nanking. From this point the sail
is sent up the river to Anhwei, Kiangsi, Hupei, Hunan, and
Kwei-chow. Hundreds of large junks anchoring at Ts'ing-
kiang-pu near Hwai-an-fu are used in carrying salt to Shi-er-
wei. It is brought down on wheel-barrows from Si-pa to
Ts'ing-kiang-p'u. From Pan-p'n the salt taken from wells ia
conveyed by boat to Li-pa.
The whole production of salt and the trade in it are a
monopoly carefully superintended by the government, which
derives from it a large revenue. The laws against smuggling
salt are very severe. A boat caught smuggling is sawed in two,
the salt is confiscated and the boatman punished.
In 1898 the crops failed in that part of Kiangsu where
the salt is produced. Famine refugees were allowed to buy
salt at Pan-p'u and go through the country hawkiu0 .„ vu
their owe account. This injured the trade of the salt
212 REVENUE AND TAXATION.
merchants, who were, however, obliged to pay their daes to the
government as in prosperous years.
The average output of salt at Pan-p'a is 1,280,000 bags
of salt, weighing from 100 to 130 catties each ; but in 1898 the
amount was only 800,000 bags. For this statistical account
of the Hwai-nan and Hwai-pei salt trade I am indebted
to the kindness of Dr. Henry M. Woods, of Tsing-kiang-p'n.
Salt occurs as brine. What is called lu is a thick mixture,
half liqnid and half bolid. It needs boiling, and this is done
in iron pans or in bamboo baskets. The apertures in the
baskets are large, and allow water to pass easily. Both
methods are in use in Chekiang. The salt boiled in baskets
is whiter than that boiled in iron pans.
The method of boiling sea water to obtain salt began in
the Han dynasty. This made a substantial increase to the
revenue from salt.
A letter to the Shen-pao, January 17th, 1899, from Yang-
chow, says the Hwai-pei and Hwai-nan salt managers have
recently gone to the salt manufacture depots to receive their
consignments. On account of delay in selling, through slow-
ness in demand, their capital was deficient. For this reason
they have borrowed money from the merchants who undertake
the conveyance of salt. This they will return by instalments
when payments for sales amount to a sufficient sum to enable
them to do so. The time has come for the sixth payment of
40,000 taels. But the Hwai-nan head office receives money in
successive payments, and the salt managers can at present
ouly pay one-half of the amount due. The head salt office
has petitioned the salt commissioner Chiang Yung-fang to
allow the deficiency to be met by an advance from the salt
conveyance treasury.
In the petition it is said that when the Hu.pei salt
conveyance merchants lent a large sum to the Hwai-nan salt
managers, it was stipulated that it should be paid back by
REVENUE FROM SALT 213
instalments at six different times. The last time was the
fifth, when Taels 120,000 were dne. This was paid. la 1898,
for the sixth payment, the amount doe is Taels 40,000. Of this
sum the managers have paid only Taels 20,130. The amount
deficient is Taels 19,860. What we request is that the salt
commissioner will allow Taels 20,000 to he entrusted to us,
so that we may be able to complete the required Taels 40,000.
We also ask that the remainder dne from this office, viz., Taels
1,300,000, may remain unpaid. We shall be in receipt of all
the amounts due and can make further payments.
HUPEI SALT WELLS.
In Hupei, a few miles to the north of Yo-chow, salt is
produced, and an officer is appointed to take charge. The place
is under the King-chow prefect, and is called Fen-yen-si. In
Hupei, at Wn-sin, about four hundred It from Hankow, salt
wells are found. They are also found at Ying-ch'eng ^ |jg,
seventy or eighty miles north-west of Hankow. From the
wells the brine is pumped by the ordinary Chinese method and
then evaporated over fnrnaces. The salt as sold in Hankow
is of a fairly good colour and quality. Lately a special officer
has been appointed to control the likin on salt at Ying-ch'eng,
where salt wells are numerous.
In connection with these salt wells are mines, from which
gypsum is extracted. The Chinese say gypsum and salt are
always found in proximity. The shafts are from sixty to a
hundred or two hundred feet deep. The miners descend in a
basket fastened to a long bamboo cable, which is worked at
the mouth of the mine by a huge windlass turned by men.
Accidents often occur. The gypsum is sold for use in moderate
sized blocks.
Ying-ch'eng belongs to the prefecture of T6-an-fn. The
Rev. Arthur Bonsey gave me the items of information on the
salt wells of Hu-pei here given.
214 REVENUE AND TAXATION.
Sz CHWEN SALT WELLS.
The salt wells of Szchwen are at Kien-wei-hien, in Kia-
ting-fn, at Shun-king-fa and Knng-chow. They vary in depth
from 500 to 2,000 feet, and are only a few inches in diameter.
The brine is brought up in a bamboo tnbe, which is alternately
raised and lowered ; the contents being retained by a strap at
the lower end till the tnbe reaches the top, when the strap is
removed and the briue discharged into cisterns. The brine
was formerly boiled in large tnbs, bnt iron boilers are now
used. See P. Smith's Chinese Materia Medica, p. 190.
On the sea coast of Chekiang large fields from 300 to
500 yards square are levelled and snrrounded with low earthen
walls. Sea water is pumped into the fields at high water
and left to the action of the snn. This operation is repeated
and the salt is scraped off and purified by solution, filtration,
and evaporation.
Szchwen salt is sold at Sha-shi, in Hu-pei. Sin-wen-pao,
July 26th, 1902 — The viceroy of Hnpei and Hunan is anxious
to obtain an additional sum from the Szchwen salt on sale in
Hupei, in part for the foreign indemnity and in part to pay his
troops He has therefore sent Sun Taotai, the manager of the
IF It ffc $J J« at Sha-shi. He is to consult the traders to
learn if a few cash can be added to the price per catty of Sz-
chwen salt. To aid him the viceroy has also sent Shi' Taotai,
a native of Sz-chwen. He is acquainted with the salt con-
tractors, and they will listen to his advice.
SHANTUNG SALT.
In the Sin-wen-pao of February 15th, 1899, it is stated
that Taels 5,000, the amount of the Shantung salt tax had, by
order of the Board of Revenne, been sent to Peking. The
expense of conveyance was Taels 165. It was ordered to be
credited to the Imperial Household account.
REVENUE FROM SALT. 215
USE OF SALT TAX IN QUELLING REBELLIONS.
In the year 1876 the viceroy of the Liang-kiang, Shen
Pao-cheng, in a memorial regarding aalt, mentioned that on
such occasions as the subjugation of Hi and the war against
the insurgent Lolos, in Szchwen during last century, the money
supplied to the government from the salt of Kiaujjsn amounted
on one occasion to a million taels and on other occasions to
three or four million taels. When the Tai-ping rebellion
prevented Kiaugsu salt from ascending the river to Hnpei
the Viceroy Chang Ki-liang obtained the Emperor's consent
(Sii-pien, 44, 16) to allow Szchwen salt to be brought to Hnpei.
The consequence was that after the recovery of An-ching by
Tseng Kwo-fan some years elapsed before the sales of Hwai-
nan salt reached their former amount There was a diminished
demand from Hupei. The demand was only half that which
was recognized in the Board of Revenue regulations At
Tung-chow and Tai-chow the Hwai-uan salt was stored in large
quantities waiting for a buyer. At this juncture, when the
twenty manufacturing stations were waiting in vain for pnr-
chasers, the new viceroy in 1875 was beset with petitions from
the salt merchants asking him to restore to them the right of
sale in Hunan and Hupei. This had been yielded to Szcbwen
at a time when the right of sale in Yun-nan and Kwei-chow
was lost by the Mohammedan rebellion. That rebellion was
at an end and the Szchwen salt merchants might resign the
right of sale in Hunan and Hupei to the salt manufacturers of
Hwai-nau who possessed it formerly.
SALT IN ANHWEI.
In Sin-wen-pao, December 16th, 1900, it is stated that
the pay office at Ta-t'nng ^ j§ |f f£ ^, after it had been
arranged that salt and likin funds should be devoted to
paying the foreign debt, estimated the price of salt certificates
216 REVENUE AND TAXATION.
at 480 taels. Paying the foreign debtor for more than 600
certificates each year the amount expended was at least
250,000 taels. Mr. Wolf, commissioner at Wuhn, received this
amonnt monthly and sent it to Shanghai. By the usual mode
of transmission each month money is forwarded before the
15th. Mr. Wolf has, in a despatch to the viceroy, charged the
manager of the Ta-t'nng office with improper administration
of the funds. For October and November the money,
amounting to taels 50,000, has not been forwarded. He
urges that another manager ought to be appointed. The
viceroy has, in a special despatch, urged the manager to
promptitude.
SALT IN CHEKIANG.
In Chekiang the salt duty, |i dzop,* has always amounted
to a large sum. Thirty years have passed since Tso Tsnng-
t'ang obtained the Emperor's permission to change the system,
and arranged that there should be official control over the
merchant farmers of salt. Beside the chief salt manager there
is a salt administration office || j{£ |f fjj )=}. The merchants
are termed Kia-shang qi, King-shaug $g and ij| Yin-shang.
The salt under their management is boiled or evaporated by
the sun's heat. The salt is excellent in flavour. Recently
the Japanese Consul at Haugchow, with his interpreter, visited
the salt pans at Yu-haug and Sin-ch'ang, with some other
places where salt is boiled, to become acquainted with the
process in each locality. The salt of Japan, though very
white, has not so good a flavour as that of Chekiang. The
Consul intends to engage some expert salt boilers to go to
Japan and teach the art.
* The Mongol word is daboso. Hence tso means salt, and salt duty is a
snvative seiiae. Ihe modern Chinese pronunciation yen is evolved from
dem, which .a ultimately identical with the Mongol word
REVENUE FROM SALT. 217
SILVER TREASURY AT YANGCHOW.
This treasury is under the care of the Yaogchow salt
commissioner. It is the conveyance treasury of the Kiangsn
salt gabelle and is situated at Yangchow. In the Sin-wen-
pao of May 30th, 1898, it is stated that the time has arrived
fur the fourth cousigumeut of silver for Peking military pay
to be forwarded. The salt board at Yangchow ^ |f ^ has
directed Tsiaug Chi-i, the sub-commissioner ft pj, to take
charge of the silver. Accordiugly he saw it clamped in wood,
aud commenced his journey to Peking.
SALT iv SUNG-KIANG PREFECTURE.
The water of the sea is fresh from Woosnng to Kintoan
Beacon there. There, at the seventh twan or village, or preven-
tive station, the production of salt commences. The salt, boiled,
begins to be most abundant in the fourth twan or division.
There are nine divisions in all. The salt pans are in great
activity at Nan-hwei, and to protect the rich agriculture in the
vicinity a double embankment has been made. The salt pro-
duced in this prefecture in very white. Salt production begins
to the north of Chweu-sha. The sea water there is salt enough
to boil. If salt water breaks through the embankment, the
crops in the vicinity sustain an injury. There must be three
or four years' ruin befure this mischief can be remedied.
Boiling hastens evaporation and leaves a sediment of excellent
white salt.
SALT AT Soociiow.
Chung-ivai-pao, July 29th, 1901, reports that at Soochow
the Cliekiaug salt traders, having to pay large sums to the
government, quite recently decided to follow the example
of the Hwai-an salt system. The salt traders of that salt
district have added five cash to the price of a catty.
218 REVENUE AND TAXATION.
SALT IN KIANG-SI.
Chung-wai-pao, June 21st, 1899. — There is a head office
for distribution of Hwai salt in Nan-chang, the capital of
Kiungsi. There are branches at Wu-ch'eng and Ki-an. There
are salt warehouses at Kinkiang, I-ning, Jui-chang, Fu-chow
f£, Jao-chow. The whole amoant sold in a year is covered by
100,000 certificates, or at least 70,000 certificates. The
largest sale takes place in the city of Nan-chang. Several
hundred certificates may be got rid of in a day. On June 3rd
the amount sold reached 1,009 certificates, a record number.
Salt administration in Kiangsi. — The Shen-pao of June
23rd, 1899, says the Hwai salt superintendent, Ta Yu-weu, at
Kiukiang, has sent a despatch to Wen Mow-t'ien, appointing
him keeper of the Kiukiaug salt warehouse.
SALT GABELLE IN HUPEI.
The salt gabelle in provinces on the river was to be placed
under a Customs' commissioner. But in the Sin-wen-pao
for May 30th, 1899, it is stated that the Hupei Tu-siau office
^ It Ja continues to send the likin salt collection to Yang-
chow in the old way. The divided management is incon-
venient. On this account the Tn-siau office manager has
entrusted the amount collected of the personal service tax for
military pay ~f fft to a Show-pei, Lia Tsao-fan, to convey to
Yangchow to the conveyance treasury there.
Salt in Hnpei is partly derived from Szchwen, but the
chief portion comes from Kiangsu. In the Chung-wai-pao
of July 5th, 1899, there is a memorial from Viceroy Chang on
salt. He recommends that two cash should be added to the
price. This would ensure a revenue of Taels 160,000 or there-
abouts. Out of this sum he asks the Emperor to authorize
the expenditure of Taels 120,000 in paying 1,000 new trained
soldiers for Hupei province. This includes salaries of for
REVENUE FROM SALT. 219
eigners and the price of amrannitiou, beside meeting the
deficit, Taels 8,UOO per annum, in the old account for soldiers
learniug foreign drill. The viceroy also recommends the
application of Taels 40,000 to pay the bannermen at Kiug-
chow who are in training, bnt have no official duties to
discharge. In this sum ammunition is included. The viceroy
adds that he will consult with the Tartar General at King-
chow, Siang-heng, in regard to details and that the general
and he will forward a united memorial later. If the Emperor
approves the viceroy will at once forward despatches to the
Liang-kiaug and Szchwen viceroys asking them to assist in
carrying out the rule, adding two cash to the Hupei price of
salt. He follows the example of the Hunan governor, who in
January proposed the addition of two cash a catty on salt in
his province. This was approved by the Emperor.
In the Shen-pao of July 30th, 1899, a Hankow letter
mentions that the Emperor has granted the prayer of Viceroy
Chang's memorial. Two cash more will be charged for
Szchwen salt at Ichang and for Hwai-an salt in Hnpei. The
salt superintendent Ch'en, the Hankow superintendent of the
Hwai-an salt depot, and the Ichang salt depot superintendent
have received orders to carry out the new rule. The increase
will amount to Taels 170,000 or Taels 180,000.
CANTON SALT TAX.
Shen-pao, October 21st, 1901. — In the endeavour to meet
the indemnity of Taels 250,000,000, for which Taels 18,000,000
are required, it is found necessary to add to the salt tax.
Recently Feng, a salt merchant, in a petition to the viceroy,
stated the circumstances. The viceroy replied that the Nan-
yang viceroy had, in a despatch, written on this subject not
long since. I know, says the Canton viceroy, the difficulties
under which the salt merchants labour, aud their statements
220 REVENUE AND TAXATION.
are nndonbtedly trne. But the provinces on the Yangtsz
River add three or four cash to each catty. How can Canton
not be nniform with them in making this small increase to
the tax P As to the exact amount I will await a reply from
the salt commissioner, who will inquire into the facts as they
are at present and inform me.
CHAO-SIN SUBSCRIPTION LOANS REPAID FROM SALT REVENUE.
The salt conveyance treasury in 1899 paid each year to
the salt merchants Taels 20,000 on account of their Ciiao-sin
subscription certificates, as principaland interest. Further, in
May of 1899 the same treasury advanced for the treasurer
Taels 24,000 for foreign loans.
FEAR OF COMPETITION FROM THE IMPORT OF FOREIGN SALT.
On August 14th, 1901, the Shen-pao printed a letter from
Nan-chang saying that the new rules regarding the Hwai-an
salt are causing anxiety in many minds in Nan-chang, the
capital of Kiaugsi. The officers in charge of sales of salt are
exerting themselves to retain the present system unchanged.
The provinces of Hunan, Hnpei, Kiangsi, and Auhwei will be
able, in addition to two million taels already paid in to the
government, to forward 650 taels for each £jjf. This will
amount in all to a third million. The cash shop proprietors
are endeavouring to purchase 3,000,000 yin, hoping after a
time to secure a profit. The price will be Taels 660,000. In
Kiangsi salt is already dearer than it should be. The salt
commissioner has decided not to sell one yin for less than
Taels 22.1.0. Learning this the cash shop proprietors
were disappointed. They fear that foreign salt will make
its appearance on the Yang-tsz River. It will be
difficult to increase the retail price in the face of foreign
competition.
REVENUE FROM SALT. 221
SLOWNESS IN BUYIVQ SALT CERTIFICATES.
Shen-pao, September 12th, 1901. — The Yangchow salt
department addresses the salt merchants of Hnpei, Huuun,
Kiaogsi, and Anhwei, saying the Board of Revenue is pressing
us to forward money. We have very little in hand. The new
salt is ready. Will yon not bring your money and buy salt
certificates P Why are you so slow to do this ?
WORKMEN'S PERQUISITES.
When the workmen engaged in the salt manufacture
collect the brine which drops from the basket sieve it forms
a black sauce, which is ranch used in curing pork and fish.
Such cured fish and pork are in brisk demand. Since this is
not the salt proper the workmen are allowed to retain it as a
perquisite.
CONTRABAND SALT BOATS.
The salt boats are very numerous, and the people who
own them are bold and threatening in their attitude to the
officials. The magistrates do not dare to attack them, because
they would be worsted in any encounter. The Chung-wai-pcto
of May 21st, 1899, states that ou April 14th a mob of 2,000
men was raised by the owners of more than thirty contraband
salt junks with others. The scene of this riot was on the east
side of the river, a few miles from Shanghai. It took place on
occasion of a play being performed at Kao-kia-hang, a village
containing a temple kuown as Siao-hwang-miao. The Catholic
Christians were attacked, and the reason is stated to be that
messengers come and go now very frequently between the
magistrates and the bishops, wbo allow the mob to destroy
ecclesiastical property as they please and afterwards lay a
claim for an indemnity, which is paid. The magistrates
delay payment and then refuse. They represent the case to
222 REVENUE AND TAXATION.
their snperior and consnlt with other officers with whom they
are associated. As soon as the despatch has left, the constable
will appear in a perspiration through fast running. A. riot is
in progress and bnildings are bnrnt while the magistrates are
powerless. Recently Bishop Yao wrote to the Mixed Magis-
trate of the French Concession at Shanghai, who informed the
saperiuteudent, and also the city magistrate, requesting the
latter to take action in the matter, who accordingly sent a
message to the Chwen-sha magistrate, asking him to aid him
in subduing the riot. He then went himself in his chair to see
what conld be done. Within two days the burning had ceased,
all was as if nothing had happened. Such prompt action is
most creditable to the magistrate.
OBJECTIONS TO THE IMPORT OP FOREIGN SALT.
The claim to admit foreign salt is not acceptable to the
Chinese. It would interfere with the profits of the salt
monopolists and possibly diminish the sum they pay to the
revenue. At present salt is too dear in China. In the Sin-
wen-pau of July 19th, 1901, it is stated that the viceroys and
governors have urged on Li Chung-fang, in his capacity as
plenipotentiary, to discuss the point with the foreign Ministers.
Their object is to add a considerable sum to the revenue.
Li Chung-fang does nothing. He seems to be forgetful of
this matter.
NUMBER OF CERTIFICATES.
The yin certificates of the Chang-ln salt administration
at Tientsin are in number 166,046. Extra certificates amount
to 150,000 to 200,000.
Shantung salt yin certificates are in number 500,500:
Cheng-piao certificates, 171,240; extra yin certificates, 50,000;
extra piao certificates, 83,180.
REVENUE FROM SALT. 223
Shansi salt yin certificates, 381,302 ; extra yin certificates,
10,000; additioual yin certificates, 140,000; Chi-lan-t'ai extra
yin certificates, 87,500. The salt certificates of Yang and
Chii cities are in number 42,151.
Hwai-pei, Hwai-nan regular Kanj;-yin, certificates,
1,422,394. The Shih-yin certificates are 270,098. Those called
Kang certificates represent salt taken to a great distance.
Places near at hand are supplied with Shih-yin salt. The
next year's Kang-yin certificates are given ont to the number of
200,000 to 500,000. The next year's Shih-yin certificates are
given ont to the nnmber of 20,000 or 30,000. The Hwai-nan
and Hwai-pei administration does not give oat extra certificates.
If this year's certificates are soon exhausted permission is
given to obtain a portion of next year's snpply of certificates.
Upon them, however, must be written the words "previously
given oat." Sometimes the sale may be slow. Certificates
may not be cancelled in two years or even three or four years.
The salt administration act according to the requirements
after considering the circumstances. It is not necessary to
have a limit of time for the sale of the salt represented
by the certificates.
The Chekiang salt administration distributes 704,699
regular yin certificates. Of Pian-yin there are 100,698 aud of
extra yiu certificates 150,000.
In Canton and Kwangsi the regular yin certificates
amount to 814,509.
The Fukieu regular yiu certificates are in nnmber 545,062.
The extra yiu certificates amount to 387,423, the extra yin
certificates are 123,000.
PROCESS FOR WHITENING SALT.
At the salt lake in Shansi each year, on the first of the
second mouth (about March first), the workmen who manipulate
salt enter the lake. The lake is divided into allotments of
22-4 REVENUE AND TAXATION.
fifty mow each (eight acres). When the wind favours they
spread the salt water of the lake over the ground to a depth of
an inch or two. After a few hoars the water surface is covered
with salt efflorescence. This is, with wooden rakes, forced to
the bottom of the water. The wind aud sun together render
it white. Each year in May aud June, when the sun is hot, the
surface of the lake has a frosted appearance. The south-east
wind blows on this efflorescence. It becomes the best white
salt in the form of crystals. With a little rain it assumes a
still fresher appearance.
The nine modes of preparing salt are the following :
1. Sea water is boiled. This is doue at Ki-chow, Newchwaug,
in Shantung, in Kiangsn, Chekiang, Fukien, and Canton.
2. Salt is raised from wells and boiled as on the sea coast.
This is done in Szchwen, Yun-nan, and Kwei-chou. 3. On the
north of the old Yellow River at Ping-chon, near Cheng-ting-
fa, water is poured on earth where it is white. When wet-
ted sufficiently this earth is boiled to produce white salt.
4. At Lan-chow, in Kau-sti, when rain has softened the earth
where the sun has shone on it, it looks like frosted alum.
From this salt is collected. The same method is used at
Feng-siang-fu. 5. Brine by evaporation coagulates and pro-
duces salt. 6. Salt collects on tree roots, and is called tree
salt. 7. It also collects on grass, and is known as ^ ^
feng-yen. 8. The eighth kind is salt by evaporation. 9. Salt
is lifted from any salt deposit.
CHEKIANG SALT IN KIANGSU.
Chekiang salt is conveyed to stations in Kiangsn province,
such as Lin-ho. AtLin-ho, salt which has been doubly soaked,
is boiled and exported to Shanghai, where it is now publicly
sold by traders conducting their business under permit of the
salt administration. It is intended to supplant the smuggled
REVENUE FROM SALT. 225
salt now commonly sold at Shanghai. Lia-ho is a port on the
Yangtsz to the north-west of Shanghai.
IMPROVEMENTS CONTEMPLATED IN THE SYSTEM OF SALT CERTIFICATES.
la the Tsi-lin-hu-paa, Jnne 14th, 1899, a Tientsin letter
describes proposed changes in the salt system. Wan Ta-
chvven asks the salt chief commissioner to memorialize the
Emperor to allosv the following changes : 1. Since the Chihli
certificates, the number of which is now fixed by the Board, are
not all sold, it is proposed to have the number diminished by
three in ten. The limit of time is five years. If the whole be
disposed of the old number can be reverted to. 2. Traders
will be chosen to pay the government treasury profit to a
diminished amount of three parts in ten. This will suffice for
the requirements of the treasury. Hitherto the rule has beeu
for the old receivers to retire and yield the duty to new
traders, who will be responsible for the amount payable.
3. The system of supplemental payments should terminate.
It is requested that new rules may be established, according
to which only the old amounts will be required. In regard to
the supplemental amounts we beg that they may not be called
for. 4. To every certificate we request that so many catties
for loss of salt in conveyance may be added. New salt in the
salt heaps is soft. la going from Tientsin to the place of
consumption there is a loss of thirty or forty catties.
\
226 REVENUE AND TAXATION.
REVENUE FROM LI KIN.
ABOLITION OP LIKIN DISCUSSED IN SEPTEMBER, 1902.
By the treaty of commerce signed at Shanghai September,
1902, likin is abolished and surtaxes are substituted for it on
exports and on imports. This will take effect January 1st,
1904, if the foreign powers concerned all agree to accept Sir
James Mackay's treaty.
ORIGIN OF THE LIKIN IN 1852.
The first thought of the likin was due to Lni Yi-chien, who
was in charge of Hwai-an and Yang-chow, and in A. D. 1852 ob-
tained by this tax of two or three per cent, on goods ad valorem
support for the troops necessary for the protection of the two
prefectures mentioned. Hu Lin-yi, governor of Hu-pei, followed
him, and by him and Tseng K wo- fan the system was'extended.
It was by this aid that it became possible to restore to tran-
quillity the provinces overrun by insurgents, who resisted
the government and disturbed the public peace.
After the extinction of the T'ai-p'iug rebellion the likin
Was still found necessary to pay the troops and other demands
on the funds at the disposal of the provincial treasurers.
This tax is levied on traders in charge of goods passing
barriers. The name means percentage, or rather one part
in a thousand the word li signifying one-tenth of a
candareen. It does not fall on the people as a direct tax, but
it increases the expense of living somewhat and all barrier
taxes are liable to the evil of overcharges by the collectors.
Sixteen years ago, says the Daily Neivs of May 28th, 1901,
the Chungking Trading -Company was established, an agency
for the purchase of Tibetan wool. This wool was intended for
export to Europe, and was purchased at Ta-tsien-ln and Sung-
REVENUE FROM LIKIN. 227
pan on the frontier. There were five or six Ifkin stations
between each of these marts and Chungking. The total duty
levied on wool amounted to not more than from two to three per
cent, on the value ; traders submitted without much murmur-
ing to the payment of this impost, but in 1886 there were anti-
Christian riots in the province of Szchwen. The viceroy was
obliged to pay heavy indemnities in satisfaction of French
demands made on behalf of the injured Roman Catholic
Christians. The viceroy recouped himself by doubling the
likin on all produce destined for foreign countries and on
imports of yarn and piece goods. The Chungking Trading
Company obtained transit passes exempting them from likiu
charges, bnt the likin barrier officials still insisted on the
payment of the increased likin on the way, and during the
detention thieves carried off part of the cargo. These thieves
were the boatmen and muleteers engaged to convey cargo.
The likin officials were in league with the thieves, and at
some stations hot water was regularly provided with which,
after robbery, the deficient weight of wool was made up.
The Chinese raised the likin to fifteen per cent, and thus
killed the trade.
The likin operates unfavourably on export trade.
Merchants could afford to pay fifteen per cent, ad valorem
on imports and exports if likiu charges were withdrawn. Likin
charges should be collected by the Imperial Maritime Customs
at the open ports. The cost of collecting fifteen per cent,
would be no more than the cost of collecting five per cent.
A proportion should be allowed to the provincial authorities
out of this foreign Customs' collection. This would be neces-
sary to recoup them for the loss of likin. The advantage
would be great to China if as in the United States trade were
everywhere free in the interior.
In 1898 by treaty right British subjects could free their
goods from all inland taxation by purchasing a transit pass, the
228 REVENUE AND TAXATION.
duty on which was 2i per cent, ad valorem. The import and
export dnties had been calculated on a basis of five per cent.
ad valorem. Chinkiaug supplies foreign goods to the country
near Yang-chow as far as Tung-chow. Thus during 1895 grey
shirtings went from Shanghai to Tung-chow via Chinkiang.
Foreign goods ought to be taken direct to Tung-chow, which
is near Shanghai, by steamer under transit pass in order to
cheapen the price to the buyer.
The likin is charged here at eleven tael cents a piece
of grey shirtings, that is to say, five per cent, ad valorem, and
is repealed at intervals of twenty English miles. Mr. Bourne
thinks the likin excessive charges are caused by an agree-
ment between the likin collectorate and the commercial
guilds to the detriment of trade.
The piece goods guild pays the likin office at Shanghai
each year Taels 7,150 for 10,000 bales of piece goods sold
during the year. The guild appoints four committee men and
an accountant to collect seventy-five tael cents per bale on each
piece goods shop. The same guild for piece goods sent to
Soochow pays Taels 12,000 each year to clear the goods to that
city. After the arrival of the goods in Soochow an octroi (lo
ti) tax is charged on the trader who sells them. Cotton piece
goods, eight tael cents a bale. Camlets, twenty cents a bale.
LIKIN IN 1894.
In A. D. 1894 the likin collections amounted to Taels
12,952,000. This was the total amount. At Soochow and Shang-
hai, Taels 1,970,000 ; Shausi and Chihli, Taels 60,000 ; Canton
Taels 1,750,000 ; Hupei, Taels 1,600,000 ; Chekiang, Taels
1,500,000 ; Fnkien, Taels 1,220,000. Both Szchwen and Kiaug-
si collected less than a million. Hunan, Taels 000,000 ; Knanw-
' O
si, Taels 580,000 ; Nanking, Taels 550,000 ; Au-hwei and Yun-
nan, Taels 300,000 to Taels 400,000.
REVENUE FROM LIKIN. 229
LIKIN IN 1898. PKI-VAXC VICEROY'S MEMORIAL.
The Pei-yang viceroy, Yung Ln, states in a memorial
printed in the Shen-pao, August 13th, 1898, that the sums
taken from the likiu formerly used in payment of troops can
no longer be so applied because the likin collection for
Soochow, Shanghai, Saog-kiang, Kiukiang, Eastern Chekiaug,
and the salt taxes of Ichaug, Hu-peh, An-hwei, have been made
over to the foreign Customs to collect. He adds that the salt
tax of Kiangsi amounts to Taels 336,000. The Hwai-au
director j|| J^ of the salt treasury sends to the Board annually
Tls. 120,000 ; Shanghai sends each year Tls. 120,000, and in
addition 80,000 ; the Soochow treasurer sends each year
Tls. 120,000 ; the Chinkiang Customs sends by the new rule
Taels 6,000. These amount in all to Taels 782,000.
Out of this sum it was arranged that Taels 80,000 of the
Shanghai Customs' collection should be retained, as also Taels
80,000 of the amount to be forwarded by the treasurer and
Taels 180,000 of the proceeds of the Kiaug-si salt tax. The
amount retained would be 340,000. After this time it will
in consequence only be possible to send to Peking Taels
440,000. By order of the former Chihli viceroy the jjr Jg Jpj
Chi'-ying Board of Yang-chow and the Hwai Brigade
Financial Board f'{£ jf£ fg i$ J^ consulted with the Exchange
Committee of the Hwai Brigade. The result is seen in the
amount requested for the troops as stated, viz., Taels 2,300,000
instead of Taels 2,560,000, the amount disbursed before
disbanding a portion of the troops.
SZCIIWEN VICEROY'S REPORT ON LIKIN.
On September 30th, 1898, in the Hu-pao, K'wei Chiiin,
the new viceroy of Szchwen, reports on likin. The likin
collected at Soochow and Shanghai from the beginning of 1869
to the summer of 1697 he gives in a tabular form. He encloses
230 REVENUE AND TAXATION.
from the Soochow treasurer the amount for the later half year
of 1897. The treasurer states that the above mentioned two
likin offices have not collected taxes on native opium. The
Treasurer adds that a Hupu despatch states that two-tenths
of the tea and sugar duties and the whole amount of the
increased tobacoo and wine duties are to be reserved to pay the
debt to the four nations — Russia, France, England, and
Germany. This has been sent, and no remainder has been left.
The governor adds that the likiu collections was taken over
April 1st by' the foreign Customs' staff. The amount of the
likiu collection for this year previous to April 1st the governor
will report as soon as possible.
LIKIN OFFICERS CHANGED ONCE A YEAR.
The likin barrier officers are changed once a year in
Chekiang. A new wei-yuen is sent to each office at the
end of November (Sken-pao, November 18th, 1898).
Sken-paa, June 19th, 1902.— The crop of opium this year
is, says a correspondent at Chungking, only two parts in tea
of a thorough good year ; the poppy met with cold weather. The
juice collected was very little in quantity. The price is double
what is usual. In Kwei-chow the crop' is much better, and
the Canton dealers are all on their way to that province to
obtain supplies. The Hunan and Hu-pei dealers are doing
the same.
TSUNG-LI YAMEN'S DESPATCH ON LIKIN AS SECURITY FOR
LOAN OF 1898.
The likiu tax has been in part placed under the super-
vision of the foreign Customs because it was selected to be
employed as security in paying for the loan of £16,000,000 ne-
gotiated in 1898. The rate of interest is four and a half per cent.
Sir Robert Hart was appointed to collect the likiu in the
REVENUE FROM LIKIN. 231
central provinces. A telegram from the Tsnng-li Yamen to the
viceroy stated that the salt and likiu taxes were the security
for the loan. The salt offices in Hnpei were to be abolished
and the foreign Customs service would collect the taxes formerly
levied by these offices. The same uew arrangement was made
in An-hwei province, when the likiu was collected by the Tu-
hsiao-chii, and in Chekiang, Kiaugsn and Kiangsi
March 30th, 1898).
LIKIN PAYMENT FOR SCHOOL AT Hocnow.
A letter in the Chung-wai-pao, August 15th, 1901, states
that the Chekiang governor has ordered the likin head office
to. pay to a Chinese and foreign school at Huchow $1,000
annually out of the silk tax proceeds.
Hangchow likin. — Paper, charcoal, and wood for fuel are
taxed to the amount of Taels 32,000. The authorities are
pressing the contractors to pay a further amount to aid the
revenue. They can ill-bear an additional burden. Sin-wen-
pao, November 23rd, 1898.
AMOY LIKIN ON BEANCAKE.
Fukien. — At Amoy, said the Sken-pao of November 8th,
1808, the likiu levied on beancake amounts to Taels 15,000
a year. Lately this sum has not been forwarded. The treasur-
er threatened the collectors with dismissal if they did not
make up the required annual payment.
LIKIN AS GUARANTEE FOR THE JAPANESE WAR DEBT.
The likin of seven districts was set apart as guarantee
for the Japanese war debt. The offices were : 1, that of Soo-
chow and Sung-kiuug for collecting likiu ou ordinary goods;
232 REVENUE AND TAXATION.
2, the Sung-kiang and Shanghai likin office for ordinary goods ;
3, the east Cliekiang salt office: 4, the Canton salt likiu office;
5, the Hnpei likiu office for duties on ordinary goods; 6, the
Kinkiaug office for duties on ordinary goods; 7, the Ichang
office for salt likin.
LIKIN IN NANKING.
The Shcn-pao of September 2nd, 1899, says : Lately Kang
Chuug-t'aug was contemplating the dissolution of the Nanking
likiu office. The treasurer consulted with the office manager
on the matter. They found that the receipts are less than the
expenditure and concluded to nuite in recommending an
amalgamation of the likin office of Nanking with that of Wan-
t'ow jf| Hjf for economy in expenditure. This last place is near
Chiukiaug.
The Shen-pao of October 3st, 1899, contains a statement
that the manager of the chief likiu office in Nanking had been
ordered by the governor to proceed to Chiukiaug and establish
a tax office for Tsing-kiaug-p'u aud H \vai-au-fu fjff ff£ $fc ffi Jjj.
He has hired a house and formed a set of rules. These he
posted in a proclamation, made official visits, returned in the
steamer Kiangyu to Nanking, and there reported to the viceroy
what he had done. The new tax office will be open for the
receipt of subscriptions almost immediately.
OFFER TO FARM LIKIN AT HANKOW.
In the CJtuny-wai-pao of August 26th, 1899, an offer to
contract for the Hupei likiu for ten years is mentioned. The
annual amount is Taels 600,000 for Hankow aloue. A mer-
chant offers to pay this sum yearly for the Hankow collection.
His offer had not yet been accepted by the viceroy and
governor.
REVENUE FROM LIKIN. 233
LIKIN RECEIPTS REDUCED THROUGH THE OPENING TO TRADE OF
YO-CHOW.
The Chung-wai-pao of June 22ud, 1899, says that the
opening of Yo-chow to trade lessened the receipts of the likin
offices in Hnpei and Hunan.- Viceroy Chang in May sent
prefect Shi Ki-yiin to Ch'ang-sha to consult with Governor
Yii on the remedy for this. He returned in June and report-
ed that the consultation had led to no result. A remedy
cannot be found.
Yii Yin-lin, the Hupei governor, learned that the likin
officers were asking from traders what they call extra tux,
jj> f| siao-fei, in addition to the proper duty. The governor
in a despatch prohibited this and sent two inspectors to visit
the likiu stations above and below Hankow to learn from
secret information the real facts and so enable the governor
to terminate all overcharges.
SUPPLEMENT. 235
SUPPLEMENT.
Li KIN AT SOOCHOW.
Ya Li Chii 5f ^ Jjjj is the office at Soochow for collecting
both the broker's license tax and likin OD all sorts of goods.
They are the chief office for tax collection nnder the treas-
urer of the province. A Taotai is the manager. . This office
was established in 1864 by Li Hnng-chang, at that time
governor of Kiangsn. Money was needed for the expenditure
on the army by which' the Tai Ping iusnrrection was crushed.
The office is also called |f $ H Jpj Li Kinen Tsnug Chii.
The land tax at that time on account of depopulation over
large tracts of land was deficient in the required amount.
NEW LAND BROUGHT UNDER THE PLOUGH.
I Ku is the agricultural commissioner sent in 1902 to
Mongolia to manage the opening up of cultivation on laud
near Kwei-hwa-ch'eug, previously nnploughed. The occupiers
will pay laud tax after a limited period. A similar work has
been undertaken by I Te~, President of the Board of War ou laud
near Jehol.
IMPORT OP COPPER IN T«K EIGHTEENTH CENTURY.
The King Shi Wen, under the year 1769, has a memorial
on the import of copper from Japan to he employed in coining
cash. The viceroy of Nanking, Kau Ts in, says that the mint
of Soochow mixes the copper of Japan and of Yunnan, half of
one and half of the other, to make new cash. Before the year
1764 there were fifteen vessels employed in importing copper
from Japan to Chekiaug and Kiangsn. In the years 1764,
1766 only eleven of them continued to trade in copper. But
236 REVENUE AND TAXATION.
Fan Ts'ing-tsi has also eigbt vessels iu the trade. Each
vessel carries 100,000 catties. We allow him four-tenths to
trade with on his own account. He resigns to ns six-tenths.
Soochow and Hangchow each take 200,000 catties, Kiangsi
receives 80,000 catties. We now learn that the Japanese
mines yield less copper than formerly. The deeper the mine
the less amount of copper is obtained. The Japanese could
send by each vessel only 88,000 catties. The merchants
decided to employ only six vessels, each carrying 10,000 catties.
The whole amount of imported copper is 600,000. As before
the two miuts have six-tenths and the traders four-tenths.
The Soochow and Hangchow mints in buying copper of the
trader require less by 50,000 catties. To compensate for this
diminution will the Emperor graciously allow the purchase
from Fan Ts'iug-tsi of the deficient weight of copper, that is, a
sufficiency of the metal to supply the miuts of Soochow,
Hangchow, and Nanchaug with as much as they received from
the eight vessels before ?
TRADE IN ULIANGHAI.
When Ulianghai was annexed to China in the eighteenth
century Chinese traders were forbidden to go there to trade in
fnrs, hides, and deer horn. It was feared that the Mongol
tribes there would object that they are now submissive and law-
abiding. Circumstances have changed. Russian traders come
to Uliassutai in large number, buy hides and furs and other
articles aud enrich themselves by selling them to the Chinese.
It is better for China to allow Chinese traders to go there for
trade during six months of the year. They should be allowed
to travel in all parts of Ulianghai with passports obtained at
Uliassutai. At that city (says the Shen-pao of January 3rd,
1903), a Board of International Trade is to be at once
established. A revenue from imports and exports will in
SUPPLEMENT. 237
fhtnre be collected there, on furs hides, deer horn, etc. At
various points in Ulianghai, barrier officers will collect likin
on goods brought by Russian traders. This will lead to a
substantial addition to the revenue.
PROHIBITION OF EXPORT OF RICE.
In the Chung-wti-pao for January 12th, 1898, the Wuha
letter gives au account of the rice export. The export
amounts to a thousand million piculs annually. In the year
1895 in the autumn, when the peace between Chiua and Japan
was settled, the prohibition of rice export was withdrawn. At
that time Viceroy Liu appointed a new grain Taotai to reside
at Wuhu and levy likin at the Ta-sheug-kwau, at Sz-yuen-
k'ou, and at Ta-ho-k'ou, all belonging to the lower Yang-tse
stages. This Tuotai consulting with the Customs' Taotai at
Wuhu, arranged that on each picul of 150 catties likin to
the amount of one mace should be collected in Ts'ao-p'ing
currency '$ *£ ^.* But in the foreign Customs' system on
the picul of 100 catties one mace of silver at the Hai-kwan
rate or ^ ;$£ m* was levied. As rice still rose in price
Viceroy Liu sent despatches to Shanghai, Chenkiaug and
Wuhu, directing that the export of rice should be prohibited.
Also the Wuhu Customs' Taotai was ordered to prevent the
export of Wuhu rice to any port which would require its
passing Cheukiaug. In August the harvest in Auhwei and
Kiangsn was good, and the price of rice was high at Canton. The
Canton Governor Hsu was asked by the Defence Office
manager to direct Canton importers of rice to obtain certifi-
cates, Hu-chao, from the Canton Defence Office. If supplied
with these they could bring rice from Wuhu. He wrote
consequently to Viceroy Liu asking him to appoint that the
*VVeights anil Measure. — The Tsao Ping YTin has sixteen taels to the catty.
The Hai Kwan Yin has over sixteen taels to the catty. The Shanghai Yiu
has over fifteen taels to the catty.
238 REVENUE AND TAXATION.
export of rice from Wuhn to Canton should be controlled by
nine regulations requiring careful examination of steamer
cargoes and documents in each instance. The object in view
was to prevent the rice on arriving at Hongkong from being
diverted to any foreign port, thus raising prices at Canton.
Viceroy Liu adopted this proposition, and on September 25th
ordered the prohibition of rice export at Wuhn to be tempo-
rarily withdrawn. He also directed Canton exporters to obtain
a Hu-chao from the Canton Defence Office to be shown at the
Customs as authority for the export. Subsequently it was
found that the Cheukiang arrangement was more conve-
nient. Merchants there obtain a triplicate memorandum
answering the same purpose. The Canton traders requested
the Taotai to ask permission in their behalf to follow the
Chenkiang system and issue at Wuhn a triplicate memoran-
dum. Viceroy Liu consented to this modification, and on De-
cember 26th, 1898, the Wuhn Taotai, having already announced
the change to Commissioner Simpson, issued a proclamation
for the information of traders. The change of system now in-
augurated embraces the following provisions: The trading
firm acting for any river steamer at Wuhu when exporting
rice to any Canton port, becomes responsible for a sum double
the value of the exported rice. The captain of any sea going
steamer, or the firm acting as steamer agent exporting rice,
enters into a bond for Taels 10,000 on occasion of each voyage.
The superintendent provides a triplicate certificate.
The central portion is detained by the Customs and given
to the exporter. The upper portion is presented on Saturday
at the superintendent's office. The lower portion remains at
the Customs as security for the duty. By this system it is
possible for the Customs on the arrival of the rice at any
port to learn by inspection of the certificate if the export is
bond fide without collusion. On the certificate the amount
of rice and the date when the certificate was given, are stated.
SUPPLEMENT. 239
It is stamped and returned to the Wnhn Customs' superin-
tendent to be examined and cancelled. If within twenty-five
days after the issue of the certificate it is not returned the
money deposit is confiscated and the sureties will be required
to pay the amount stated on the bond. The steamer also
will never again be allowed to trade at Wuhu.
GINSENG.
Extract from a petition. — The petitioners are dealers in
Coreau ginseng. They say: "You confiscated* the ginseng on
which duty had all been paid. We know we deserved punish-
ment, and we have paid the fine inflicted by you. This is
really the first time of offending. Kindly allow the other
drawbacks of last year to stand valid. In regard to them there
is absolutely no fault. They here follow in detail: —
1898. — June 6. By Kwangli, s.s., to Hongkong, No. 66, Corean Gingseng.
24. ' „ ,, ,, 51 do.
August 23. „ „ „ 89 do.
September 9. „ , , „ 85 do.
Ginseng is at Chefoo charged five mace import duty a
catty and at Chemulpo export duty $18 a catty. The Chefoo
import was in 1901, 140 piculs. The revenue from this one
import at Chefoo is then Taels 7,000 at the present time.
PROVINCIAL CONTRIBUTIONS TO ASSIST THE GOVERNMENT.
In 1898 the C/tau sin ku p'iau, vide pages 51, 52, were
offered to those who would purchase share certificates; the
money to be repaid with the promise of five per cent, interest.
The sums lent were only returned for a time. On January 9th,
1903, the Chung-wai journal published the following state-
ment of government loans not repaid: —
1. Mo-ho river gold mines. — Taels 100,000 were levied
on traders by appeal from the government. Neither prinicipal
nor interest were received.
240 REVENUE AND TAXATION.
2. The Peking and Tientsin railway has now been placed
nnder official management after having been constructed with
money contributed by traders.
3. Money was borrowed at interest from traders in 1895-
On receipt of an edict ordering repayment, a part was diverted
to other uses and the remainder was retained and not distrib-
uted.
4. Loan in the provinces BH fa 35 Jl- — This loan in
1898 was paid for some time to the government. After two
or three years it ceased to be collected. The government had
no means of repaying it. The gifts of the princes and high
officials were not expected to be repaid. But disappointment
was felt by traders who expected to have the loan returned
with five per cent, interest
5. In 1901 the management of the Kai Ping coal mines
was suddenly transferred to a company of Chinese and English.
This has led to resentment on the part of the old sharehold-
ers.
6. At Soochow a trader Chu, manager of a silk factory
is now in prison for debt. The capital subscribed by traders
was taels 300,000. Having to pay this sum he is imprisoned
for what he owes to the province treasury. This is severe
treatment.
7. The telegraph office company and the China Mer-
chants' Navigation Company have now been suddenly transfer-
red to official management. Sheng Kung-pan has urged the
government to pay three million taels for the telegraph
property, otherwise the shares will all go into foreign hands.
INDEX
Advances from the provinces to the
government, 4'2.
Anhwei expenditure, 14 ; taxes, 180.
Amortisation of indemnity, 85.
Annual revenue, 4.
Arms not to be imported, 85.
Army expenditure 18, 20, 21, 30, 35 f
army loans, 106.
Balances in hand in each province,
4fi ; should go to Peking, 65.
Banishment of princes, 83
Barrier charges near Shanghai, 169.
Bean cake likin. 231.
Boards in provinces that may be
abolished, 79.
Board of Revenue expenditure. 19;
balance in hand, 22 ; statistics, 8.
Broker's license, 81 ; in Hei-lung-
kiiing, 69; tax on brokers, 177;
brokers' occupation explained, 172.
Bursaries, 36.
Camphor monopoly in Formosa, 175.
Canton expenditure, 16; indemnity,
104 ; salt tax, '219.
Cash, 1,200 to the tael, 79 ; cash shop
tax in Foochow, 176.
Charities, 37.
Chau-sin-ku-p'iau, 160; repaid in
1899 from salt revenue, 220.
Chekiang, 15 ; Imperial factory ex-
penditure. 76.
Chien-an mine, 64.
Chihli new expenditure, 13; foreign
loans, 95, 100.
China Merchants' Company, 64, 76.
Chun<i-wai-pau (Universal Gazette)
estimate of revenue, 55.
Coast and frontier expenditure, 17,
78.
Commutation tax in Honan, 141 ;
varies in different provinces, 154 ;
do. of salt to land personal service,
193.
Contraband salt boats, 221.
Contracts with tax collectors, 155.
Contributions to Peking army, 43 ;
contributions in 1898, 51 ; in the
provinces, 52; by Hwai-nan salt
merchants, 54; International Bank,
China Merchants, and Telegraph
Companies, 115.
Copper and silver in their bearing on
taxation, 149.
Corruption in administrative depart-
ments, 63.
Courier service, 86.
Customs' collection, native, at
Amoy, 180 ; foreign do., 181.
Death penalty on princes, 83.
Debt of China, 190-2, £'230,000,000,
120.
Deed tax, taels 1.000,000 in Szchvven,
78 ; in Kiangsu, 167 ; at Soochow,
173.
Deficit in Chihli and Kwangsi, 45;
Hupu deficit in 1899, 69, 76.
Distillery tax in Chihli, 178.
Distribution of hay and straw, 49.
Duties ad valorem. 87.
Estimate of value of houses, 101, 102.
Eunuchs' misconduct in reference to
the Hupu, 70.
Ewo loan, 101.
Examinations, 35 ; suspended during
five years in some provinces, 84.
Exchange value of silver determines
the amount of cash paid as grain
tax, 153.
Exemption from payment of duty,
181.
Expenditure in time of war, 6; in
cash, 47; do. of the army in 1898,
72; do. of the empire in 1893, 57 {
do. in A.D. 1558, 70; recent
expenditure in Peking and the
provinces, 12, 72.
Export duties at Wuhu, 280.
Famine relief, 61 ; distress in 1898,
62 ; distribution, 75.
Feudal taxation, 131.
Foreign competition in sale of salt,
220, 222.
Foreign customs' collection, 27; dim-
inishes native customs' receipts, 62.
Foreign administration of native cus-
toms increases foreign customs'
collection, 68.
11
INDEX.
Forke, Dr., 1.
Free gifts to the revenue in Che-
kiang, 69.
Frontier defence during Japanese
war, 60; subscriptions in 1899, 108.
Fukien expenditure, 15; salt tax,
19K; salt made at sixteen points,
197 ; history, 197.
Functions in the provinces, 34.
German statement of the revenue, 66.
<;<>ld mines. 61.
Government receipts, 22; expendi-
ture, 33; detail under twenty-six
heads, 56; total expenditure, 57;
payments to government depart-
ments, 43.
Grain conveyance by canal and by
sea abandoned, 148.
Grain junk tax, 147.
Grain tribute, 6; grain Taotais, 14
receipts, 48; distribution, 48;
amount. 55', Kiangsn, 170; tax in
Jehol, 81; in Fukien. 81; under
the Manchus, 136; grain ordered
to be sent as tribute, A.D. 1898,
140; conveyance and distribution,
144 ; Soochow, 1(J9.
Granary system, 143; faults in Pe-
king granaries, 144.
Grand canal traffic, tax upon, 55.
Guarantee for revenue, 86. 94 ; likin
guarantee for war debt, 231.
Haikwan tael, its value, 85.
Han dynasty taxation, 131.
Hangchow likin, 231.
Hannan's estimate of revenue, 65.
Hippisley's statement of loan pay-
ments, 112
Honan expenditure, 14 ; indemnity,
122.
Hoste, acting for China Inland Mis-
sion, 123.
House tax, 81, 107; at Soochow, 173;
in Hankow, 177.
Hsii-tungv. Sii-tung.
Hukwang likin, 80.
Hunan expenditure, 16; share of in-
demnity, 120.
Hupei expenditure, 16 ; land tax,
136; salt tax, 218.
Hupu memorial on navy, 58 : Hupu
deficit in 1899, 69; secretaries' re-
port on Kiangsi, 80.
Hwitian salt, 97 ; customs' Taotai,
61, 62.
Hwai-pei salt tax, 200.
Iku. 65.
Imperial tombs, 33.
Imperial household, 81.
Indemnity, 82, 85, 1)1, 92; to and
after forty-four years, 94; origin of
indemnities, 103; table of old and
new indemnities, 120; claims of
various nations, 122 ; assessed on
villages, 91 ; in Shunsi, 93 ; plan
for payment in seventy years, 94;
payment yearly up to 1940, 119 ;
payment as arranged by bankers,
122 ; shares of indemnity as due to
nations, 122.
International bank, 115.
Jamieson, revenue and expenditure
of China, 8, 68.
Japanese statement of revenue of
China, 67 ; Japan land tax, 160.
Jehol military expenditure, 21, 81.
Kaiping mine, 64.
Kansu, 103.
Kang-yi, 63, 75, 83, 173.
Ketteler memorial, 83.
Kiangsi expenditure, 15, 80 ; salt,
218.
Kiangsu expenditure, 89 ; payment of
loan, 96; share of indemnity in
1902, 121; grain tribute, 145;
amount of do., 147; Kiangsu salt,
224.
King-shi-wen, 135.
Lamp tax, 178.
Land tax receipts, 22; in Anhwei, 79,
81 ; different periods, 130 ; Shang-
hai topography states land tax,
133; B.C; 300 15 per cent., A.D.
330, 10 per cent., 131 ; Sung-kiang,
169 ; at Soochow 172.
Licenses, 8t.
Li Hi-sheng, statistics of revenue, 9.
Likin, 9, 27, 59, 64, 77 ; in Szcliwen,
78; in Kiangnau, 78; on salt, 79;
reform, 74; revenue, 226; aboli-
tion of likin discussed, 22(i ; origin
of likin, 230 ; contract to levy
likin, 232; likin in 1894, 228; in
1898, 229 ; memorial: on likin, 229 ;
administration, 230; likin security
for loan, 230.
Loans in the provinces, 30, 31 ; do.
of taels 3.000,000, 78; do. foreign,
80 ; loan of Arnhold, Karberg, 61;
Russian and French, 98 ; English
and German, 98, 111, 114 ; origin of
loans, 103 ; loans to foreigners,
INDEX.
Ill
new rule, 107 ; Russian, 109; Brit-
ish, 110; loan refused, 111 ; Hong-
kong and .Shanghai Bank, 111;
II ijijii -ley's statement of annual
payments, 112; Corean loan, 112;
i<h Ivan, 112; native loan of
1898, 118; statement by Chinese
bunk, 115, 117 ; five per cent, loans
by < '.si-ribers, 160.
Loom tax in Sonchow, 171.
Lo-ti tux, 77, 15G.
Mancliu high officers condemned, 63;
Manchu taxation light, its cause.1!,
143.
Massarre of missionaries in Shansi,
Cliihli, Chekiang, and Shantung in
1S!)'.», I !)()(). 102
Melting and surplus tax. 25.
Memorials, Min-che Viceroy, fiO; Li-
Piog-heng on opium, 162 ; Kiangsi
governor, 61 ; Kiangsu governor,
61.
Ming dynasty taxation, 142 ; memor-
ial on exemption from duty, 181.
Mints of Nanking and Shanghai, 79,
80
Miscellaneous expenditure, 40.
Miscellaneous tuxes, 23, 81, 185.
Mo-ho mines, 64.
Moukden province, 17.
Nanking likin, 232.
Nanyang at my, 5 ; navy, 79.
National debt of China, 120.
Native customs' collection, 26; local
expenditure of native customs, 41 ;
native customs' revenue in 1899,
61 ; falling off of receipts, 62;
corruption bold and insatiate, 63 ;
native customs on land routes, 68;
at Amoy. 180.
Navy, 58 ; navy support from likin
funds, 59; expenditure for navy, 73.
Octroi in Soochow, 171.
Oil shop tax in Foochow, 176.
Old balances, 32.
Opium duties, tax on, 56; Sir R.
Hart's proposal, 162 ; price in Shan-
tuns;, 163; increase in native
opium revenue, 164; Spence'a
statistics of native opium, 1G5 ; na-
tive opium tax -in Szchweu, 175 ;
do. in Canton, 176.
Palace expenditure, 33.
Pawn-shop license, 81 ; pawn-shop
tax in Foochow, 176.
Pay office, Tientsin, 78.
Payments to foreigners in provinces,
41 ; payments from j ivinces, 43,
93. 96; Hupu deficit. 7- .
protocol. 82, 90.
IVi yang expenditure for army, 72.
Peking legation quarter, 37; Peking
indemnity claims, DJ!. 105, 114
king army support from Hupei, 111.
Plenipotentiaries. 82
Poppy field tax and extent of poppy
cultivation in Shausi, 179.
Port dues, 166.
Postponed taxes for each province,
28, 81 ; at Jehol, 81.
Processes in preparing salt. 224
Protection of foreigners. Edicts, 88;
proclamation, 123 ; Chinese text,
126.
Protocol, 82, 90.
Provincial savings drawn on by the
Board, "9.
Purchases in the provinces, 38.
Railway from Tientsin to Shan-hai-
kwan, 10; railway administration,
76; Tsin-lu railway, 64; Lu-han
railway, 64.
Receipts from ordinary taxes, 11;
from new taxes, 11 ; by contribu-
tions, 11.
Receipts in silver, 22; from old bal,
ances in each province, 31.
Red Book statistics, 1 ; the same in
the Red Book of 1820, 1842, 1896, 1,
180.
Reed tax, 134.
Relief distribution, 75.
Rer.ts and profits, 24.
Repairs of buildings, 37-
Revenue of the empire, 1893, 10 j
views of Meneins on revenue, 50 ;
revenue in 1899, 126; revenue
62 ; revenue tables, 3, 13, 22, GO.
Revenue of each province, 1, 2, 3;
revenue in cash, 46 ; hay and
straw, 49.
Rewards, 37.
Rice changed for silver, 67 : rice tax
at Chatigshu, 174 ; in Kiangsu, 175.
Russian loan, 109.
Sacrifices in the provinces, 33.
Salaries in provinces, 34, 39.
Salt administration in Ming dynasty,
71 ; in eighteenth century, 191 ;
certificates, 7, 189. 190, 221, 222,
225 ; salt sold by the poor, 183}
iv
INDEX.
tax eleven millions to pay indem-
nity, 91 ; Chekiang salt, 216; Hu-
nan salt. 207 ; Hwai-pei and Hwai-
nan, 209; salt wells of Hwai-pei,
210; do. in Hupei, 213 ; in Szchwen,
214; Shantung salt, 214; An-h\vei
salt, 218.
Salt lake administration, 194.
Salt revenue, 26, 183 ; native customs'
collection, 26.
Salt of Kiangsu sold in Kweichow,
71; of Cliang-lu. 69.
Salt tax, its moral effect, 196; grad-
ual increase in, 201 ; late additions.
203; salt tax, how applied, 203;
Chang-lu salt department, 205; salt
at Tientsin, 206; smuggling in Pe-
king, 207 ; do. near Soochow, 207;
tax paid in salt wedges, 209 ; use
of salt tax to quell rebellions, 215.
Sand field tax, 77.
Savings drawn by Board from each
province, 29 ; of two million taels,
78 ; by disbanding troops, 7? ; by
reducing likin office expenses, 77.
Securities on loans, 109.
Shan-how office at Canton, 78.
Shansi expenditure, 14 ; indemnity,
93, 105 ; Governor's proclamation,
123.
Shanghai taxation, 132,
Shen-chwen cash to be used in re-
wards, 81.
Shensi, 15.
Sheng-king, 24.
Sheng-siuen-hwai, 64.
Shop tax, 166; in Soochow, 176; in
Hankow, 177.
Silk factory in Chekiang, 76.
Silver sent from native customs, 6;
from each province, 25 ; si'lver
treasury at Yangchow, 217; silver
in place of grain, 139 ; scarcity of
silver caused by foreign trade, 140;
silver payment in A.D. 1799, 152.
Smuggling, 62, 69 ; of salt enormous,
184.
Soldiers' land, 135.
Soochow taxation, 128} 132. salt at
Soochow, 217.
Special contributions, 160.
Spence's native opium statistics, 165.
Steam navigation company, 1
Sii-tung v. Hsu, 64, 83.
Subscriptions from each province 28
Subsidies to Board of Revenue and
to provinces, 40.
Sugiyama's murder, 84.
Sung dynasty taxation, 142 ; Sung-
kiang salt, 217.
Supplementary tax from provinces.
55.
Taku forts destroyed, 87.
Tariff of likin, 78.
Tax revision, 128 ; tax offices near
Shanghai, 128 ; amount of taxes in
China, 120 ; remission of taxes, 29,
61, 130; principle adopted in levy
of taxes, 130; Chinese names of
taxes, 134, 136 ; reed land tax, 135;
tax at Shanghai, 133 ; various taxes,
134.
Taxation, six canons of, 127; right
of, 126; forms, 127; changes in
taxation under the Manchus, 185;
its lightness, 141 ; at Sooohow,
I7l ; in Shantung, 178; in Monk-
den province, 181
Tea tax, 162.
Telegraph company, 76, 78.
Tientsin indemnity, 92.
Timber yard tax in Shanghai, 1?7.
Tithes, their origin, 50.
Titles restored, 84 ; sold to aid the
revenue, 137
Tobacco tax in Hei-lung-kiang, 69.
Tonnage at Woochang, 80; Haichow,
Uw«
Transference of funds from province
to province, 44.
Transit passes, 62.
Treasury notes as currency, A.D
1300, 157.
Treaties are to be amended 88.
T'sen Ch'un-ts'iuen's proclamation
of protection for missions, 123.
Tung Fu-haianft 84.
Tuan, Prince, banished, 83.
Universal Gazette, statement of tha
revenue, 55.
Wai-wu-pu, 89.
Waste land tax, 137.
Wenchow customs, 15.
Whangpu river conservation, 89
Whitening salt described 224
Wine tax in Chekiang, 76 ; at' Chen.
kiang, 175.
Workmen's perquisites, 221.
Ya li chii, 172.
Yarn tax, 166.
Yellow River repairs, 77, 104.
Yti Hien executed, 84.
Yuen dynasty tea tax, 157.
Ynng Lu, 106.
Works by J. Edkins, D.D.
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