The collection of the land tax, ti ting (地丁), or chêng liang (正糧), is often managed by a semi-official dealer in taxes. He advances the money when necessary, at a high interest.
The tax is said to be two fen or candareens per mou, but it will often be two mace. In times of great distress it is remitted, yu mien (憂免), and also where land is silted up or washed away, yung mien (永免).
Besides the land tax there are the military expenses tax, chün hsü (軍需), and the willing contributions to government, chüan shu (捐輸). There is further a pourboire, or squeeze called chin tieh (津貼), and also li chin (厘金), or assessment on certain articles, etc.; thus the pig tax, which rose to 1,500 cash per pig; oil so much per ts‘ao (槽) (120 catties); inns, so much per bed, etc.
Of late years a tax office, called chin chüan (津捐), has been opened in each county. A tax collector's position was reckoned much more lucrative than an ordinary district magistrate's.
Taxes in refined silver are sent to the capital under armed escort, all expenses being deducted.
Travelling expenses must be given to underlings of high officials passing through the district, and when a deputy official goes through he receives Tls. 50 besides travelling expenses.
Fuel and bedding must also be provided out of taxes to passing troops.
The train bands must present themselves, in uniform and with weapons, to answer the roll call.
Some headmen of "parishes" etc., must also appear. These are the tsung pao (總保), or head of a district; t‘uan shou (團首), or head of 1,000 families; chia chang (甲長), head of 100 families; p‘ai shou (牌首), head of 10 families; and hua hu (花戶), or head of each family. Only the first three need appear at review.
Each family is registered and is given a door-tablet with name and number in the family written on it; this costs about
