CHINA
that does not at least make up its limits of taxation and leave something over, while the greater number leave a handsome surplus. To hand this over to the imperial exchequer is about the last thing that any one would think of doing. It is the fund out of which mainly the fortunes of viceroys and commissioners have been built up." Speaking broadly, it seems safe to assert that for every tael shown in the returns as revenue from land tax, at least as much remains in the hands of the provincial officials, or is expended on account of various charges and fees. In other words, the people pay land tax aggregating fifty million taels, out of which twenty-five millions appear in the revenue returns.
The above remarks are specially applicable to the grain which has to be forwarded annually to Peking for the support of the Manchu population. This rice is not paid in kind by the farmers, as might reasonably be supposed. Uniformity of quality, an important consideration, would not be attainable were that method adopted. What happens is that the people are required to pay a monetary commutation (in copper or silver) calculated on the basis of the market price of the grain together with an ample allowance on account of costs of transport and miscellaneous fees, just as has been shown to be the practice with regard to the ordinary land tax collected in money. This commuted amount varies from twice to three times the actual market value of
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