102

THE  CHINESE  EMPIRE
the  Administration.  From  the  vats  to  the  depots  (the
principal  one  being  above  and  opposite  to  Chinkiang)
the  salt  is  practically  in  bond.  At  the  depot  the  salt
is  bought,  at  a  price  fixed  by  the  Administration,  by  the
holders  of  licenses  ;  of  these  a  fixed  number,  usually
300  to  400  to  each  province,  have  been  issued  against  a
capital  payment  which,  if  there  were  a  demand  for  further
issue  now,  would  be  Tls.10,000  to  Tls.12,000  each.  The
licensees  take  their  turn,  which  may  be  once  in  two  years  or
twice  in  three  years  according  to  circumstances,  and  in  his
turn  each  is  permitted  to  buy  3,750  piculs  of  salt.  In  order
to  evade  the  difficulties  caused  by  different  regulations  and
customs  on  every  route,  different  weights  at  short  distances,
and  different  taxes  in  different  provinces,  it  is  necessary  t°
select  one  province,  and  Hupeh  will  be  assumed  to  be  th e
destination.  The  cost  of  production  is  Tls.1,130  for  this
quantity,  in  which  is  included  the  vat  license  fee  and
transport  to  the  depot  ;  and  the  price  paid  at  the  depot  is
Tls.3,725,  giving  Tls.2,595  for  government  charges  for  storage
and  taxation  to  this  point.  The  transport  to  Hupeh  | s
controlled  from  point  to  point,  and  on  arrival  the  salt  &amp;
stored  in  one  of  the  provincial  depots,  paying  storage,  and
awaiting  its  turn  to  be  sold  to  the  licensed  shops,  conveyance ­
  to  which  is  also  controlled.  There  are  numerous
changes  of  scale,  changes  in  the  method  of  accountingdelays
  to  be  avoided,  and  difficulties  to  be  smoothed  awaywhich
  add  to  the  cost  of  the  salt  and  to  the  emoluments
the  administration  agents,  and  contribute  nothing  to  the
revenue,  but  which  must  all  be  paid  for  by  the  consumers,
and  merely  to  enumerate  the  different  items  of  taxationand
  adequately  describe  the  application  of  an  exceedingly
complicated  system,  would  require  a  chapter  to  itself.  ^
is  sufficient  to  say  that  the  regular  officially  recognised
taxation  from  the  depot  near  Chinkiang  to  issue  from  th e
provincial  depot  at  Hankow  is  put  by  good  authority  a *
Tls.i  60,  and  a  little  more  per  picul.  To  get  at  wh a
the  people  pay  we  need  only  take  the  retail  price,  whi c
is  fixed  by  the  Salt  Administration.  In  Hupeh,  ten  yo a ^