REVENUE  AND  EXPENDITURE  105
per  cent,  on  that  should  bring  in  an  annual  yield
of  Tls.2,000,000.  And  yet  the  returns,  as  given  m  the
above  balance  sheet,  of  miscellaneous  taxes  front  all
sources  (of  which  land  transfer  fees  must  be  one)  are
put  down  as  only  yielding  Tls.200,000  altogether.
There  is,  in  fact,  the  same,  or  even  greater,  degree  of
accretion  as  in  the  case  of  the  land  tax  and  the  grain  tribute,
and,  taking  the  rates  of  increase  accepted  for  the  latter,  we
have  the  following  figures  :—
Tls.  Tls.
Weising  Lottery  ..  ..  1,000,000
Other  miscellaneous  taxes  ..  2,856,000
3,856,000
Accretion,  210  per  cent,  on  latter  ..  ..  5&gt;997&gt;600
Collectors’  expenses,  10  per  cent,  on  whole  985,360

Total  amount  paid  by  taxpayers  ..  Tls.10,838,960
Included  in  this  are  the  proceeds  of  sale  of  honors  and  titles,
the  amount  of  which  cannot  be  exactly  estimated.

6.  Foreign  Customs
We  come  now  to  the  one  branch  of  the  revenue  collection
of  China  in  which  the  receipt  and  the  report  are  in  accord.
In  1865  the  collection  was  Tls.8,296,275,.  and  in  1905
Tls.35,hi,004,  made  up  as  follows  :—
Tls.
Customs  duty  proper,  Import  and  Export  27,817,190
Tonnage  dues  on  shipping  ..  ..  1,105,350
Transit  dues  in  commutation  of  provincial
levy  of  likin  2,034,407
Convention  likin  on  opium,  properly  assignable ­
  to  the  provinces  ..  ..  ..  4,i54&gt;°57

Tls.35,111,004