40 cash. The tsung pao is nominated by the people and appointed by the magistrate. The t‘uan shou is elected by the "parish" and the p‘ai shou by those concerned. Each reports to his superior, the tsung pao often having free access to the yamen. The tsung pao settles many local troubles and in lawsuits his word goes a long way; but bribery and injustice are very common.
The title deeds of newly purchased property have to be stamped, yin ch‘i (印契), at the yamen; and the rate has risen to 2 per cent with 1,000 cash for the ch‘i wei (契尾), a document sent to be kept in the provincial treasurer's yamen. Formerly an official about to leave office used to reduce the stamp fees, because all the money from this source went into his private purse; but latterly the tax-office has controlled this business.
The office of lao tien (老典) is sold for a term of five years. The price varies, of, course, in different places but in some places 3,000 taels are paid down with an annual payment of 1,000 taels: this belongs to the magistrate. In many places the gentry pay the incumbent 300 taels per annum, whether they have lawsuits or not, but if a guarantee against lawsuits is required much more is paid. These bureaus are where litigation is hatched and fostered, mismanaged and traded on, and the purchase money is very quickly recovered.
Hereditary pensions are paid to families of men who have done important service to the state, fa yin hsi (發蔭襲).
The hereditary barons among the tribesmen, t‘u ssŭ (土司), receive taxes from their people and pay tribute to the court.
There are four spring officials, ch‘un kuan (春官), one for each city gate, whose duties are to superintend the making of the spring ox and driver, mang shên (芒神). On the coming in of spring, these men don Ming dynasty clothes and a high hat called t‘ieh sha mao (鐵紗帽). They enter the magistrate's office, give congratulations, and receive food and wine, with silver medals for the year, then they leave the city,