ii8  THE  CHINESE  EMPIRE

The  Imperial  expenditure,  so  far  as  known  or  reported,
exceeds  the  Imperial  revenue,  as  reported,  by  Tls.33,572,000,
indicating,  as  the  Government  is  far  from  being  bankrupt»
a  considerable  degree  of  elasticity  in  the  revenue.
The  next  step  will  be  to  draw  up  an  imaginary  statement ­
  of  revenue  according  to  the  amounts  presumed  to
be  paid  by  the  taxpayer  ;  and  if,  in  preparing  this,  we
accept  the  sums  recorded  above  for  “  accretion  ”  aS
representing  the  general  expenses  of  provincial  administration, ­
  and  those  for  “  collectors’  charges  ”  as  representing
the  local  or  municipal  administration,  the  resultant  figures
will  be  readily  accepted  by  all  competent  investigators  as
being  in  all  cases  well  under  the  fact.

i.  Land  Tax  ..
ii.  Tribute
iii.  Native  Customs
iv.  Salt  Gabelle
V.  Miscellaneous
vi.  Foreign  Customs
vii.  Likin

Total

Imperial
Administration

Tls.
25,887,000
7,420,000
3,790,000
13,050,000
3,856,000
31,169,000
13,890,000

99,062,000

Provincial
Administration.

Tls.
67.060.000
15.582.000
1,290,000
26,000,000
5.998.000
3.942.000
22,502,000

142,374,000

Local  .
Administration.

Tls.
9 ,3 i 5»°°°
2,300,000
249’°°°
25,000,00°
985,0°°
1,230,000
3,639^

The  grand  total  here  shown,  Tls.284,154,000,  is

an
obviously  insufficient  sum  on  which  to  maintain  the  fabh c
of  government  of  an  empire  like  China,  but  it  has  be e *j
reached  by  calculations  based  on  a  few  known  facts,  al1
does  not  include  any  of  those  delightful  exchange  opératif
which  alleviate  the  burden  of  officials  charged  with  receiving
and  disbursing  official  funds.  Such  as  it  is,  the  statei#^
is  offered  as  throwing  some  light  on  a  subject  veiled  1
obscurity.