ro6

THE  CHINESE  EMPIRE

The  sums  properly  chargeable  against  this
were  as  follows  :—

collection
Tls.

Fixed  allowance  to  cover  cost  of  collection
and  preventive  service,  but  including  considerable ­
  expenditure  for  Post  Office,
Marine  Department,  Education  and  other
minor  services  ..  ..  ..  ..  3,168,000
Seven-tenths  of  tonnage  dues  assigned  to
Marine  Department  (Lights,  Harbors,  etc.)  773745

Tls.3,941745
To  this  must  be  added  small  extras  which,  elsewhere  than
in  China,  would  go  to  the  national  exchequer,  but  which  i n
China  help  to  maintain  the  purely  Chinese  side  of  the  administration. ­
  There  is  the  difference  between  receiving  and
paying  rates  in  force  at  the  Customs  banks  as  at  all  other
banks  in  China,  which  may  be  put  at  0  3  per  cent.,  or  about
Tls.180,000  ;  and  there  is  the  interest  on  balances  in  hand»
which,  on  a  very  safe  estimate,  may  be  put  at  3  per  cent.  oi
the  total,  or  Tls.1,050,000.

7.  Likin
Up  to  quite  recent  times  China,  like  most  countries,
content  to  tax  the  movement  of  merchandise  at  the  established ­
  Custom  Houses  only,  i.e.  practically  at  the  seaport
only,  though  the  taxation  was  imposed  on  all  movem#^
past  those  fixed  points,  and  not  on  the  foreign  trade  alon e&lt;
The  only  other  tax  which  can  be  connected  with  the  moV e '
ment  of  goods  was  the  Lo-ti-shui  {vide  supra).  The  exigence 5
of  the  Government  during  the  Taiping  rebellion,  however,
drove  the  authorities  to  devise  new  forms  of  taxation,  au a
likin  (“  contribution  of  a  thousandth  ”)  was  instituted.  *
was  first  heard  of  in  1853  ;  and  about  1861,  when  the  acti ve
suppression  of  the  rebellion  called  for  largely  increased  e
penditure,  it  was  applied  generally  to  all  the  provincesTh^
under  the  control  of  the  Imperial  authorities.  The  origin