REVENUE  AND  EXPENDITURE  89
Here  we  have  the  land  tax  as  settled,  “  fixed  and  immutable,” ­
  in  1713,  increased  by  accretions,  as  legal  and
as  regular  as  any  tax  in  any  country,  from  T  s.5  4°7
Tls.99684,  an  addition  of  71  per  cent.  ;  and  the  commuted
grain  tribute,  if  we  take  the  market  price  of  gram  at  the
very  high  rate  of  2,000  cash  a  picul,  increased  from  Tls.14  474
to  Tls.46316,  an  addition  of  220  per  cent.
In  Hsin  Hsiang  the  syndicate  bought  :—

Land  on  ordinary  tenure
„  „  military  tenure
Total

Mows.

1,203-512
105-845

i.309'357

The  taxes  account  was  presented  as  follows

Land  tax  proper  on  1,203-512  mow  of  common  land  at
0-0548392  tael  per  mow
Land  tax  proper  on  105-845  mow  of  military  land  at  0-044
tael  per  mow  ..  ..  •  •  •  •
Total  .  *  ..  ••  •  •  ••  ••

Amount.

Taels.
65-9996
4-6574

70-657

Amount.

Payable  at  the  rate  of  2,600  copper  cash  per  tael.  Cash,
183,7^^  ..  ..  ..  ..  ..  ..  ..
Expenses  of  collection  at  the  rate  of  30  copper  cash  per
mow  on  common  land  and  25  cash  on  military  land.
Total  copper  cash,  38,752,  equal  to
Grain  tax  at  the  rate  of  o  01255  piculs  on  common  land
(nothing  on  military  land),  total  15-1075  piculs,  payable ­
  at  the  rate  of  6,000  copper  cash  per  picul.  Total
cash,  90,645,  equal  to
Total  ..  ..  ..  ..  ••  ••

Kuping  taels.
16620
35-06
82-02
28328

Note.—Equivalent  in  local  currency  to  Tls.293  82.
Here  we  have  this  fixed  and  immutable  land  tax  increased ­
  from  Tls.70-657  to  Tls.20126,  an  addition  of  186