REVENUE  AND  EXPENDITURE

hi

Expenditure
When  we  come  to  consider  the  expenditure  of  the  Empire
we  find  ourselves  in  a  labyrinth,  and  the  difficulty  is  well
illustrated  by  Mr.  Parker  *  in  the  following  words  :
“To  ascertain  what  is  at  the  present  day  the
expenditure  upon  each  head  is  no  easy  matter,  for
all  accounts  in  China  seem  to  be  so  arranged  as
to  present  as  many  anfractuosities,  callosities,  and
complications  as  possible,  in  clearing  which  obstructions ­
  the  silver  has,  of  course,  all  the  more  chance
of  halting  piecemeal  on  the  way  to  its  nominal
destination.  Thus  there  are  allowances  on  the  scale
for  the  melting-pot,  for  sweating,  for  wear  and  tear,
for  freight,  for  escort,  for  the  ‘  rice  '  of  the  Board
officials  who  receive  it,  for  local  weights,  stationery,
cartage,  haulage,  porterage,  etc.,  etc.  Wherever
any  question  comes  in  of  turning  copper  cash
into  silver,  or  taels  into  dollars,  or  vice  versa,  of
course  there  is  a  ‘  squeeze.’  Then  there  are  arrears
to  be  dunned  for,  advances  to  be  made,  loans  to  other
provinces,  divertings  to  meet  sudden  or  unforeseen
demands,  such  as  famines,  wars,  foreign  loans,
Imperial  marriages,  birthdays,  funerals,  etc.,  etc.
Remissions  of  taxation  are  very  troublesome,  for
those  who  have  already  paid  their  money  never  get
it  back,  whilst  those  who  receive  payment  have  an
opportunity  of  juggling  with  the  date  of  remission,
both  when  it  begins  and  when  it  ends.”
Nor  is  this  all.  As  we  have  seen,  especially  in  the  case
of  the  land  tax,  the  cost  of  government  is  provided  for  in
such  a  way  that  the  greater  part  of  the  charge  does  not,  and
cannot,  appear  in  any  official  account  of  expenditure.  The
basic  charge  on  revenue  account  is  increased  by  legalised
and  regular  accretion,  and  this  again  by  indeterminate
charges  which  the  collectors  collect  for  themselves,  and  to  a
*  u

The  Financial  Capacity  of  China.”