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THE  CHINESE  EMPIRE

Table  showing  Revenue  and  Expenditure  of  the
Province  of  Honan,  26th  Year  Kwanghsü,  1900

Revenue

Item.

Description.

Amount.

10
11

Land  tax  .«  .*  ..  ..  ..  ..
„  „  (supplementary)  ..
„  grain  tax  commuted  ..
Miscellaneous  (7  categories  of  taxes,  details  not
stated)  ..  ..  ..  *.  *  *  ».
Economies  on  courier  service
,,  ,,  fixed  allowance  for  Yellow  River
rcpâirs  ••  ••  ••  ••  ••  ••
Deduction  of  6  per  cent,  on  all  payments  (ordinary
service)
Likin  a.  a.  ••  ••  a.  .  .  .  ,
[Note.—The  likin  revenue  is  said  to  amount  to
Tls.  100,000,  but  as  Tls.80,000  are  remitted
direct  by  the  Likin  Administration  for  the
service  of  foreign  loans,  the  balance  only  is
entered  as  provincial  revenue.]
Deductions  from  the  salaries  (Yanglien)  of  the
several  civil  and  military  officials,  10  to  30
per  cent.
Rent  of  public  lands  and  various  other  items
Payments  by  the  various  district  magistrates  in
respect  to  surplus  in  the  collection  of  land  tax
arising  from  difference  of  scale
Total  ..  #  *  ..  ..

Kuping  Tls-2,060,000

320.000
480.00  0
200.000
90,000

34

,ooo

60.000
20.000

21.000
50.000
100,00°

3,435

OOO

[Note.—Apparently  there  is  a  deficit  in  the
Provincial  Budget  of  Tls.38,000  even  allowing ­
  for  items  13  and  14  of  expenditure,
which  are  tersely  marked  "  not  paid,  no
funds.”  Moreover,  items  5,  6,  7  and  9  on
the  revenue  side  are  not  revenue  at  all,  but
are  counted  as  such,  probably  on  the  Skimpole
  principle  that  money  not  spent  is  money
earned.]