REVENUE  AND  EXPENDITURE  99

the  “  Hoppo  ”  of  Canton,  abolished  in  1904  as  being  no
longer  profitable.  Created  as  soon  as  the  Manchu  supremacy
had  been  established  over  Kwangtung,  in  order  to  “  milk  ”
the  trade  of  the  wealthiest  trading  mart  in  the  Empire,  the
incumbent  of  the  post  luxuriated  in  an  abundant  supply  of
the  richest  cream  during  the  time  that  Canton  enjoyed  its
statutory  and  actual  monopoly  of  foreign  trade  ;  and  even
when  the  foreign  trade  had  to  be  shared  with  many  other
ports,  the  local  traffic  of  the  province  itself  sufficed  to  make
it  a  lucrative  post.  If  Mr.  Parker  *  is  right,  the  amount
officially  reported  within  thirty  years  past  cannot  have  exceeded ­
  15  per  cent,  of  the  sum  turned  into  the  Hoppo’s  treasury, ­
  to  which  must  be  added  the  expense  of  maintaining
an  army  of  collectors,  supervisors,  and  accountants.  He
says  :  “  Chief  among  them  is  the  ‘  Hoppo  ’  of  Canton,  who  is
always  a  Manchu  of  the  said  ‘  bondsman  ’  class.  The  ‘  regulation ­
  sum,'  which  this  official  is  bound  to  collect  from  the

native  Custom  Houses  at  Canton,  Swatow,  Hoihow,  and
Pakhoi  is  about  Tls.157,000,  and  every  year  he  goes  through
the  farce  of  claiming  credit  for  having  ‘  by  unusual  zeal  and
industry  '  collected  as  much  as  Tls.200,000,  or  thereabouts.
But  it  is  well  known  that  he  pays  at  least  that  sum  for  his
appointment,  and  that  his  only  chance  of  keeping  the  post
for  three  years—the  time  usually  granted  for  making  his
pH e  is  to  vigorously  ply  the  palace  with  presents.  .
From  what  I  could  gather  from  members  of  the  Viceroy’s
staff,  at  least  Tls.1,000,000  a  year,  in  fans,  silks,  pearls,
and  other  presents,  had  to  be  sent  to  Peking  at  intervals
(according  to  the  nature  of  the  present)  of  a  fortnight,
a  quarter,  a  half-year,  and  a  year.”
Of  the  land  stations  but  little  is  known.  One  such  post
is  that  of  the  ‘  Peking  Gate,”  of  which  the  regulation
assessment  is  Tls.  120,000  ;  apart  from  the  taxation  of
goods  entering  Peking,  its  chief  function  is  to  levy  a  tax
on  every  official  visiting  Peking  on  affairs  of  State  ;  and  as
every  high  official  is  ordered  up  for  Audience  on  appoint-*

  “  The  Financial  Capacity  of  China.”  Journal,  North  China
Branch  of  the  Royal  Asiatic  Society,  1895-96.