REVENUE  AND  EXPENDITURE  93
paid  by  the  taxpayer  ;  and  for  this  purpose  Mr.  Parker  s
figures  *  will  be  taken,  except  for  Honan,  where  they  are
increased  by  Tls.80,000.

Province.

Basic
Collection.

Accretion
128  per  cent.

Collectors’
Expenses
10  per  cent.

Total  paid  by
Taxpayers.

Chihli
Shantung
Honan
Shansi
Shensi
Kansu
Szechwan
Kweichow
Hunan
Hupeh
Kiangsi
Anhwei
Kiangsu
Chekiang
Fukien
Kwangtung
Kwangsi
Yunnan

Tls.
2,600,000
2,800,000
2.380.000
3.300.000
3,300,000
440,000
4,600,000
220,000
2,400,000
2,000,000
2,600,000
2.614.000
3.000.  000
2.800.000
2.000.  000
2,600,000
700,000
500,000

Tls.
3,328,000
3,584,000
3,046,400
4,224,000
4,224,000
563,200
5,888,000
281,600
3,072,000
2,560,000
3,328,000
3,345,920
3,840,000
3.584.000
2.560.000
3,328,000
896.000
640.000

Tls.
592,800
638.400
542,640
752.400
752,400
100,320
1,048,800
50,160
547,200
456.000
592,800
595,992
684.000
638,400
456.000
592,800
159,600
114.000

Tls.
6,520,800
7,022,400
5,969,040
8,276,400
8,276,400
1,103,520
11,536,800
551,760
6,019,200
5,016,000
6,520,800
6,555,912
7,524,000
7,022,400
5,016,000
6,520,800
1,755,600
1,254,000

Total

40,854,000t  52,293,120

9,3i4,7i2

102,461,832

Mr.  Jamieson,  applying  the  Honan  average  to  the  whole
of  China,  says  :—
“  In  nay  revenue  and  expenditure  report  of  1897,  I
calculated  there  should  be  650,000  square  miles  of  cultivated ­
  land  in  China,  equivalent  to  (in  round  numbers,
400.000.  000  English  acres  or,  at  6  mow  per  acre,
2.400.000.  000  mow.  If  the  average  which  I  consider  good
for  Honan  holds  good  generally  for  the  Empire,  the  whole
amount  levied  from  the  people  as  land  tax  would  amount
to  Tls.451,000,000.  %  In  the  paper  addressed  by  Sir
*  “  China  :  Past  and  Present.”
t  Amount  returned,  Tls.25,887,000.
i  Mr.  Jamieson’s  “  average  taxation  ”  includes  both  land  tax
and  commuted  grain  tribute.  His  land  tax  alone  for  the  Empire
would  work  out  to  Tls.375,000,000.