Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-11-10

| best figures attainabIe they are now some
what as follows, in taels:
| Imperial customs, 100000: land tax,
~. 600 900; salt tax 100000: likin, 1900
| 900: native customs, 5000. 600: grain tribute,
| 100000 and miscellaneous sources, 1000
| 600 making a grand total of 1900 600
| taels actually received.
How Taxes Are Collected.
The taxes of the empire are collected by
| the board of revenue. This Is one of the
seven great departments of the govern
ment. 1t corresponds to our Treasury De-
partment and has to do with all financial
matters 1t will probably have charge of
the national debt, and all matters of indem-
nifty will be laid before it.
The board Of revenue is known the HUI
Pu. 1t has two presidents one a Man
chu and one a Chinese. 1t has four vice
presidents and from six to eight direc-
tors. 1t has its superintendent, secre-
tarieS, assistant secretaries, controllers
! and clerks. 1t nomnally lcvies all taxes
and duties and pays all salaries anG
allowances. The minis are under 1t. and
it has charge of the imperial factories
which are situated in different parts of the
empire. One of its bureaus, that of the
three treasures, is devoted to the storing
of the metals, stationery. silks and dye
Stuffs of the imperial family.
The board of revenue sends out once
year to each of the provincial governments
a statement of the amount which it is eX-
pected to furnish the general government.
To this must be added the local taxes, the
civil and military taxes, and then the rate
is fixed. After receiving the estimate the
yiceroy governor gives his directions to
the different officials. In many cases the
taxes farmed out successfully by the
higher official to those beneath him, and
so on until they reach the men who act
ually get the money from the people.
Big Money in Tax Gathering.
1t is from this collection of taxes that the
prices for their Offices The real salaries
are practically nothing. but the percentages
which they can hold back from their col
lections make the high places exceedingly
profitable. Some ears ago a collector of
customs at Cantor expected to send
about one million dollars to Pekin. whereas
the annual receipts of his office were known
to be over three millions. This man prob
ably had a salary of a couple of thousand
dollars a year. The Chinese merchants of
Hong Kong told Lord BeresfOrd that man.
darinS who had salaries of 81 600 were ac-
customed to spend 100000 to keep up their
establishments, and that viceroyS who re-
ceived but 5000 had often necessary eX-
penses amounting to much as $4,000 a
year Notwithstanding this, such officials
usually retired from their offices rich.
Made Millions In Office.
Moderate thievng in government work is
not considered dishonest. 1t is only when
the steals are of enormous size that they
create comment. Some officials have stolen
so much that they are therefore noted in
Chinese history. Take Ho-Kwan, for in
stance. who was one of the high officials
of the Emperor k'ien Lung. Ho-kwan
was a poor Tartar, who became an Off
cial of great wealth and power. When
k'ien Lung died the next emperor feared
him, and had him deCapitated. His estate
was confiscated and was found to be enor-
nous. He had more than POO strings of
pearls and precious stones, and one of the
pearls was bigger than any in the i'm
perial crown He had precious stones in
the rough and diamonds made into buttons
and also millions of ounces of silver and
gold.
Take Ii Hung Chang. No one knows
how rich he is. He has bank stock, rail-
road stock and factory stock everywhere.
l imagine he owns foreign bonds. His real
estate possessions are large, and he has
much in Jewels He wears a diamond but
ton in his cap, the stone of which is as
big as the end of your thumb, and he has
many diamond rings. Sheng is said to be
rich, and so in all probability is kang VI
and the other close friends of the empress
dOwager.
Land Tax Alone Could Pay the Debt.
The land taxes of China could pay big
interest on three times any indemnity the
powers will demand. More than this sum
is annually collected, although out of it
Jllt government StbS OIIAS -,',OO',VNO ldSiS.
China is big country and a vast amount
of 1t is cultivated. If half the cultivated
land were taxed at 10 cents per acre the
gross revenue would be more than 300
p0,ooo taels. Let us estimate 1t roughly
at 500 900 600 Set aside S25 100000 / =
stead of 25OO0OOO taels for the govern
ment and you have still $2J,o@ 600 to Ply
the expenses of collection. and In addition
the enormous sum of s15o.Ooo,9oO, Or 4 per
cent on a loan Of s., 80. 100000 The powers
ask than one fourth at the
outside one-thrd this amount. The est-
mate of 10 cents an acre Is a very low
calculation and this is on only one-half Of
the cultivated land. 1t shows you what
a surplus China might have without the
addition of a tenth of a per cent for tax
rate for government improvements If her
government officials were honest.
How Land Is Held.
The lands of China nominally belong to
the emperor and all taxes come directly
from the crown. The lands are chiefly held
in clans or families. They are divided up
into small tracts or farms, many Of which
are less than an acre in size. There is a
thorough system of government records.
Real estate is bought and sold and the
transfers are registered. The taxes are
levied upon the lands as described in the
government records, but the expense of
transferring is so great that the ownership
often passes without a government deed.
The estates descend to the eldest son with
the other sons having certain rights which
must be satisfied before the ownership can
pass. The daughters never inherit.
A part of the land tax is paid in kind and
a part in money. The tax is estimated some
what according to the amount under crops,
and the farmers bride the collectors to re-
port less crops than they actually have in
order to escape taxation.
All money taxes are In silver, ninety
eight per cent fine. There are bankers
connected with the treasury department
-l.5,r
tax money 1t comes in and who are re-
SrOnSible for it
A curious tax levied upon lands in China