no  THE  CHINESE  EMPIRE

personal  emoluments  of  the  active  agents,  can  be  as  low  aS
io  per  cent,  of  the  amount  collected  ;  but  as  this  rate  has
been  taken  for  land  tax  and  other  levies,  it  will  be  taken  fot
this  head  of  revenue  as  well.  Taking  Mr.  Parker’s  figures
for  the  reported  collection  we  have,  then,  the  following
statement  :—

Reported  likin  on  general  merchandise
Accretion  at  162  per  cent.
Collectors’  charges  at  10  per  cent.  ..
Total  sum  paid  by  taxpayers

Tls.
..  11,930,000
..  19,326,600
..  3,125,660

Tls.34,382,260

In  this  is  not  included  the  collection  on  native  opium-This
  product  is  bashful  and  retiring,  and  prefers  the  by e '
ways  to  the  highways,  and  it  is  absolutely  certain  that  th®
difference  between  the  sums  paid  and  the  amount  reporte,
is  much  greater  than  in  the  case  of  general  merchandise,
calculating  it,  however,  on  the  same  basis  we  have  :—

Tls.
Reported  collection  from  native  opium  f  .  .  2,830,000
Accretion  at  162  per  cent  4,584,600
Collectors’  charges  at  10  per  cent  741,460
Total  sum  paid  by  taxpayers  ..  Tls.8,155,060

The  consumption  of  native  opium  in  China  is  certain  Y
well  over  300,000  piculs,  and  the  total  revenue  reported  &amp;
collected  from  it  (taking  the  year  1904),  is  the  above  sum  0
Tls.2,830,000  and  a  sum  of  Tls.920,598  collected  on  mo^ e
ment  by  steamer  through  the  Foreign  Customs,  making
total  of  Tls.3,750,598  ;  in  the  same  year  there  was  collecte
by  the  Foreign  Customs  from  54,752  piculs  of  foreign  opin
the  sum  of  Tls.6,025,121.

*  “  China  :  Past  and  Present.”
f  Including  Tls.870,000  from  opium  in  Manchuria,  which  h aS
separate  budget.