UC-NRLF $B b3M 3bS [!lZl«:^,>tU«tfffir ■ /V w .A "V '^r V ^^Tp:t€^ ..«' ■*. ■*. > ^ife .«• A«i! % .# /*\ V ^^"^ ^ rti ) '^^-^^ s< xn afkefif. rif /?/■/» THE SYSTEM OF TAXATION IN CHINA IN THE TSING DYNASTY, 16444911 BY SHAO-KWAN CHEN, A. M. SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY IN THE Faculty of Political Science IN Columbia University NEW YORK I914 Copyright. 1914 BY SHAO-KWAN CHEN n n Zo tbe Memory of My Father MR. BING-CHANG CHEN WHO DIED IN I913 WHEN I WAS STUDYING IN THE UNITED STATES PREFACE The several Chinese standard works on the institutions of the Tsing Dynasty, 1644-1911, give us simply historical descriptions of taxation and there seems to be room for a scientific treatise, not too detailed in historical facts of similar nature or in local variations of insignificance, de- signed for both Occidental and Oriental readers wishing a general survey of our taxation system as it survives to-day. The present work is an attempt to generalize logically the facts connected with taxation in the Tsing Dynasty and to interpret their causes and effects scientifically. It includes those taxes of considerable importance which are univer- sally imposed in all the provinces. It is not worth while to discuss those taxes which have not developed into the typi- cal systems of the Tsing Dynasty either due to their insig- nificant yield or due to the fact that they are merely pro- vincial special taxes which have been created during the last two decades of financial chaos, and subject only tO' the temporary regulations of the respective provinces. On the other hand, the discussion of the political organization is absolutely necessary to a clear conception of the system. Consequently, we have to treat the government of the Tsing Dynasty and its expenditures and revenues. In con- nection with this treatment, the same plan of generalization and interpretation is followed. As to the sources of information, the facts have been selected chiefly from the two standard works published by the government, vis., the Institutes of the Tsing Dynasty, and th^ Amendments of, the Institutes of the Tsing Dynasty. 149] 7 8 PREFACE [150 The facts have been chosen as carefully as possible and arranged systematically according to my plan. In the main, the work of generalization and interpretation is based upon personal knowledge and observation. In this way, it is hoped that the present work will fulfil the object of ren- dering service to the readers. But it must be frankly ad- mitted that this work is by no means satisfactory from the statistical standpoint, but this is because nobody can solve the mystery of the financial conditions in all the provinces of China owing to the inefficiency of the financial control.^ My chief obligations in connection with this book are to Professor E. R. A. Seligman, for the sincere inspiration and the valuable supervision of the whole work, and to Mr. R. M. Haig for his valuable review of the manuscript, his numerous suggestions and his reading of the proof. Shao-Kwan Chen. Columbia University, March 26, 1914. 1 Cf. infra, pp. 106-107. CONTENTS CHAPTER I The Chinese Government PACK Forms of Government — The Emperor — The Council of State — The Department of Foreign Affairs— Departments of Internal Affairs — The Department of Finance— General Position and Powers of Heads of Departments — The Censorate — Less Important Depart- ments — Territorial Divisions of Government— Provincial Admin- istration—Local Administration — General Features of Govern- ment II CHAPTER II Expenditures and Revenues Classification of Expenditures — Comparative Importance of Expen- ditures — Sources of Revenue — Appropriations — Transportation of Products — Balance of Expenditures and Revenues— General Fea- tures of Expenditure and Revenue 31 CHAPTER III Taxation of Land The Land System — The Land Policy— The Tax System— The Land Rent — The Exemption of Payment — Existing Rates — Adminis- trative Rules— General Features of the Land Tax 47 CHAPTER IV Taxation of Salt Production of Salt — Consumption of Salt — Distribution of Salt — Taxation of Salt — Smuggling of Salt — Administration of the Salt Monopoly— General Features of the Salt Monopoly 70 iSi] 9 10 CONTENTS [1^2 FAGS CHAPTER V Taxation of Commodities The Regular Customs — The Likin Duty 93 Conclusion 106 Appendices 108 Bibliography 118 CHAPTER I The Chinese Government, 1644-1911 ^ Forms of Government Even though her great philosophers, like Confucius, Mencius and many others, advocated the theory of democ- racy, China, before 191 1, was a monarchy. Its most im- portant aspects may be described as follows : ( 1 ) The Chinese government was monarchic, hereditary and unlimited. It was monarchic and unlimited, because the Emperor, representing the state as well as the govern- ment, possessed both the sovereign and the governmental powers of the land. Furthermore, the hereditary principle was maintained not only by the right of inheritance but also as a means to the end of stable government. (2) The Chinese government was consolidated and cen- tralized. It was not divided into three independent depart- ments, as the legislature, the executive and the judiciary. The Emperor, in the exercise of his powers, found it neces- sary to create several departments to take charge of the legislation and supervision of laws and several judicial courts to administer justice. These offices, together with the Council of State, generally known as the Grand Coun- cil, constituted, as we shall see, the imperial government. 1 The reorganization of government in the period 1906-1911 is not considered for three reasons, (a) It did not affect the typical system of the Tsing Dynasty, (b) It was an unnecessary and unsystematic reform causing a confusion of powers rather than a better distri- bution of powers, (c) It bore no relation to the tax systems. 153] II 12 THE SYSTEM OF TAXATION IN CHINA [1^4 Subordinate to it were the provincial governments, each with a governor^ at its .head. Owing to the fact that a highly centralized government was not suited to a state like China with vast territory and different economic conditions, numerous grants of powers had to be made to the governors in order that they might adapt the execution of the laws to local conditions. But this does not mean that the Chinese government was decentralized. First of all, the governors were subject to the will of the Emperor. Secondly, the heads of the imperial governmental depart- ments made the laws which the governors were bound to obey, unless they disregarded certain laws with the consent of the Emperor. Thirdly, the grand councillors, being the advisers of the Emperor, were more influential than any other high officials in the imperial and provincial govern- ments. In conclusion, China had a monarchic, hereditary, un- limited, consolidated and centralized government. Unfor- tunately, the political philosophies of Confucius and many other great writers were not carried out in early times, and China did not become a democratic state until the Revolu- tion of 191 1. With the exception of the Emperor, how- ever, the whole government rested upon a popular basis, because the candidates for lower offices were chosen by competitive examinations held in the national and provin- cial capitals, while the vacancies of higher offices were filled by those selected among the lower officials. It is true that only a minority of the subjects participated in the actual work of government. But every male subject had equal chance to pass the examinations in order to be admitted to the government. In case of failure in any one examination, he might take a series of examinations during his life. Al- 1 In this book, I identify the governor-general with the governor. For the reason of this, cf. infra, pp. 23-24. 1 2^] THE CHINESE GOVERNMENT 13 though the ideal government is one in which every member of the state has a share, a government such as the one which existed, in which every member might have a share, is far from undesirable. The Emperor As China was a monarchic state, the Emperor enjoyed the sovereign power. His powers were neither enumerated nor residual. He might be deprived of power only by a successful revolution. As long as he was in power, the governmental machinery was created and preserved by him, and all the officials thereof were responsible only to him. His orders were the laws of the country. By the word " order " is meant not merely his personal orders but also all the laws, drafted by his ministers with or without amendments by him, and promulgated by him in the form of an imperial order. In foreign relations, he represented the country. Treaties and other agreements were promul- gated by imperial orders as a part of the law of the land. Of course, he also had power to declare both offensive and defensive wars. The Council of State (i) The Inner Cabinet. The Inner Cabinet (Nai Ko) was the old Council of State. It had two Chinese and two Manchu ministers appointed by the Emperor through the nomination of the Inner Cabinet itself. In addition, there were two or four associate ministers, of which one- half were Chinese and the other half Manchus. They were selected from the heads of departments by the Emperor himself. Under these ministers there were different classes of secretaries. Their most important functions were: (a) The discussion of state affairs. (b) The promulgation of imperial orders. (c) The conduct of great ceremonials attended by the Emperor. 14 THE SYSTEM OF TAXATION IN CHINA [156 The Inner Cabinet lasted until the end of the Tsing Dynasty. But its great powers had been gradually trans- ferred to the Military Council. (2) The Military Council. The Military Council (Tsuen Tse Chu), known to the Western people as the Grand Council, was created by Emperor Yung Tsing, 1723- ^735> primarily for the discussion of military affairs. It was not an established office but simply a body of advisers of the Emperor. Its members were chosen from the min- isters of the Inner Cabinet and the heads of different de- partments, and called the Ministers of Military Affairs or Grand Councillors. The number was not fixed, varying from four to six. Being the advisers of the Emperor, they gradually encroached upon the power of the Inner Cabinet with respect to the civil affairs. They had a certain number of secretaries. Their chief powers and duties were as fol- lows: (a) The issue of decrees to announce the Emperor's acts, to approve or veto a memorial, to order an approved memorial to be adopted in the provinces and to order a gov- ernor's memorial to be considered by a department. (b) The issue of orders to give instructions to the Im- perial Ministers in the dependencies and to the governors in the provinces. (c) The discussion of state affairs. (d) The trial of the most important judicial cases when- ever ordered by the Emperor. (e) The investigation of military and financial affairs in time of war. (f) The nomination of cabinet ministers, heads of de- partments, governors, heads of provincial departments, cer- tain circuit governors, certain prefects, generals, lieuten- ant-generals, commissioners of examinations and superin- tendents of customs. 1^7] THE CHINESE GOVERNMENT 15 The Department of Foreign Affairs Organization and functions. The Dq)artment of For- eign Affairs was created in 1861 under the name Tsung Li Ydmen. It was controlled by a number of princes, minis- ters and adjunct ministers. The various classes of de- partmental heads, whose number was not fixed, were se- lected by the Emperor himself, the princes from the various classes of princes, the ministers from the ministers of the Military Council (the Council of State), ^ the adjunct min- isters from the ministers of the Inner Cabinet (the old Council of State) " and the heads of the other departments. Their functions were to make all kinds of treaties and agreements involving the tariff, the regulation of inter- national commerce, the questions of territories, the settle- ment of relations between the non-Christians and Chris- tians and other kinds of intercourse. These functions were distributed among a general committee and five special committees which were made up by a certain number of Chinese and Manchu secretaries. The Departments of Internal Affairs Organization and functions. Among the departments which are not worthy of consideration so far as actual government is concerned, six were well developed, namely, the civil-service, financial, ceremonial, military, judicial and public works departments. All the different matters requir- ing attention from the government would fall under one of these six departments. Each department had two presi- dents, one being Chinese and the other Manchus, and four vice-presidents, two being Chinese and the other two Man- chus. It was found necessary to make a further division of work, and thus a certain number of bureaus were estab- 1 Cf. supra, p. 14. - Cf. supra, p. 13. 1 6 THE SYSTEM OF TAXATION IN CHINA [i^g lished in each department. The distribution of business among the bureaus was made in accordance with its nature. But this method was not always followed, because the quan- tity of certain matters was too great to be transacted by a single bureau. In that case the work was divided accord- ing to geographical lines as well as according to the nature of the function. In other words, a function was generally discharged by several bureaus. Each bureau had three classes of secretaries, and each class consisted of a certain number of Chinese, Mongolians and Manchus. The Department of. Finance (Hu-Pu) Among the six departments of internal affairs as men- tioned above, the Department of Finance should be de- scribed more fully, because the administration of finance was one of the most important functions of the Chinese government. It framed and supervised the laws concern- ing territory and population. It had power to divide the country into administrative divisions,^ vis., provinces, pre- fectures and districts; to classify the population according to the permanent occupation and home ; to survey the land of the country; to equalize the burden of taxation and ser- vice; to appropriate the ordinary expenditures of the gov- ernment; and to adjust the amount of reserved grain. It had the following bureaus : (A) The Bureau of Kiang-nan^ audited the accounts of the land tax of Kiang-nan Provinces and the accounts of the government silk factories in the City of Nan-king and the City of Soo-chozv in Kiang-su Province; and prepared the annual reports concerning the amount of the balance 1 Cf. infra, pp. 22-23. ■ Kiang-nan is the collective name of the two provinces, Kiang-su and An-hwei. I^p] THE CHINESE GOVERNMENT 17 charge ^ of the land tax in certain provinces, and the de- ferred payment of the land tax in all the provinces. (B) The Bureau of Che-kiang audited the accounts of the land tax of Che-kiang Province and the accounts of the government silk factory in the City of Hang-chow in Che- kiang Province ; and prepared the annual reports concerning the number of population and the quantity of grain pro- duced in all the provinces. (C) The Bureau of Kiang-si audited the accounts of the land tax of Kiang-si Province ; and prepared the reports of the inter-provincial support of military expenses. (D) The Bureau of Fii-kien audited (a) the accounts of duties on commodities carried in native vessels to Tien- tsin, Chi-li Province; (b) the accounts of the land tax of Fu-kien and Chi-li Provinces; and (c) the accounts of cer- tain unprescribed expenses drawn from the treasury of the Department of Finance. (E) The Bureau of Hu-kwang ^ audited (a) the ac- counts of the land tax of Hu-kwang Provinces; (b) the ac- counts of regular customs in Hu-peh Province; and (c) the accounts of local supplementary taxes on land, commodi- ties {i. e., regular customs duties), salt and tea in all the provinces. (F) The Bureau of Shan-tung had the following duties: (a) The auditing of the accounts of the land tax of Shang-hmg , Feng-Hen, Ki-rin and Hei-lung-kiang Pro- vinces. (b) The payment of bonus to the " Eight Banners " ^ military officers. 1 This is charged for the loss due to inaccurate weighing. 2 Hu-kwang is the collective name of the two provinces, Hu-peh and Hu-nan. 8 The Tartar soldiers are divided into eight corps, each having a colored banner, viz., pure yellow, mixed yellow, pure white, mixed white, pure red, mixed red, pure blue and mixed blue. The Chinese force has the green banner. 1 8 THE SYSTEM OF TAXATION IN CHINA [i^q (c) The control of salt and ginseng monopolies. (G) The Bureau of Shan-si audited the accounts of the land tax of Shan-si Province. (H) The Bureau of Ho-nan audited the accounts of the land tax of Ho-nan Province, and the military expenses of the City of Sahara in Mongolia; investigated any report designated by the Emperor; and urged the revision of pro- vincial reports on any sort of outlay not accepted by the Department of Finance. (I) The Bureau of Shen-si discharged three functions, namely, (a) The auditing of the accounts of the land tax of Shen-si, Kan-su and Chinese Turkestan Provinces. (b) The control of the tea monopoly. (c) The disbursement of the expenditures of the im- perial government. (J) The Bureau of Sze-chuen, in addition to its other minor duties, performed the following two functions : (a) The auditing of the accounts of the land tax and regular custom revenues of Sze-chuen Province. (b) The collection of reports on the condition of har- vest in all the provinces. (K) The Bureau of Kwang-tung audited the accounts of the land tax of Kwang-tung Province. (L) The Bureau of Kwang-si was entrusted with the following important business : (a) The auditing of the accounts of the land tax and regular customs duties of Kwang-si Province. (b) The regulation of mining. (c) The coinage. (M) The Bureau of Yun-nan had charge of the follow- ing affairs : (a) The auditing of the accounts of the land tax of Yun- nan Province. l6i] THE CHINESE GOVERNMENT 19 (b) The investigation of the report on the collection of mining royalty in Yun-nan Province. (c) The care of matters concerning the transportation of grain from certain provinces to Peking. (N) The Bureau of Kwei-chow audited the accounts of the land tax of Kwei-chow Province, and supervised the administration of both the regular and maritime customs throughout the country. In addition to the above fourteen bureaus there were the following organizations : (A) Three treasuries, viz., money, satin and sundry articles, under the control of four ministers appointed on the nomination of the department. (B) Four mints in Peking under the control of two vice-presidents of the department. (C) Thirteen granaries in Peking and Peh-tung-chow^ under the control of two high officials having the rank of a vice-president of a department. (D) The Committee of Appropriation.^ (E) The Committee of Cash Payment of the " Eight Banners " Soldiers. General Position and Powers of Heads of Departments The heads of every department were appointed and re- moved by the Emperor with or without the advice of the Council of State. They assumed joint responsibility to the Emperor only. They, however, might be impeached by any high official or censor who had power to present me- morials to the Throne. But an impeachment did not nec- essarily cause the removal of a departmental head, be- cause the Emperor might not approve the impeachment. Therefore, any head of a department remained in service 1 Peh-tung-chow is a river port near Peking. 2 Cf. infra, p. 34. 20 THE SYSTEM OF TAXATION IN CHINA [162 until removed for one of the following causes, vis., promo- tion, change, degradation or dismissal of office, death of parents, absence, or retirement. There follows a summary of the general powers of the heads of departments. (i) The participation in the conference on important matters ordered to be discussed by the nine departments.^ (2) The making and amendment of laws subject to the approval of the Emperor. (3) The supervision in the execution of laws. This means that the heads of departments had power to approve or disapprove the provincial reports concerning the exercise of functions. But they had no right to direct the governors how to execute the laws because they did not know the local conditions. (4) The nomination of certain subordinate officials, not nominated by the Department of Civil Service. (5) The removal of subordinate officials by impeach- ment through memorials presented to the Throne. Such impeachments were usually accepted by the Emperor. (6) The direction and supervision of the subordinate officials. The C ens orate (i) Organization. The Censorate (Tu-Tsar Yuen) had at its head two chief censors (a Chinese and a Manchus) and four associate censors (two Chinese and two Manchus) who were appointed by the Emperor. Under them there were six groups of censors adopting the names of the six departments, vis., civil, financial, ceremonial, military, judi- cial and public works, and fifteen groups of censors taking 1 The nine departments include the six departments mentioned above, vis., the civil, financial, ceremonial, military, judicial and public works departments, and in addition the Censorate, the High Court and the Department for the Transmission of Memorials. 163] THE CHINESE GOVERNMENT 2 1 the names of the different provmces. Each group of cen- sors was composed of two Chinese and two Manchus. They were appointed among the candidates of censors who had been previously selected from the secretaries of var- ious departments. (2)' Powers of the censors. The general duty of the chief censors and associate censors was to look after the faithful execution of the laws of the country and to pre- vent violation of law or neglect by any official, either im- perial or provincial. They were vested with freedom of speech. The departmental censors and provincial censors were supposed to assist the chief censors and associate cen- sors in the exercise of the general power of the Censorate. But they also had the right to communicate freely with the Emperor by means of memorials. When any censor did not satisfy the Emperor, he was ordered to return to his previous department without punishment. The Less Important Departments Besides the foregoing branches there were many other offices of which only the following need be mentioned : (i) The Department of Dependencies' Affairs {Li Fan Yuen). (2) The Department of the Imperial Clan's Affairs {T Sling Yin Fu). (3) The Department of Palace Affairs {Niii Wu Feu). (4) The Department of Astronomy {Tsin Tien Tsan). (5) The Department of Imperial Doctors (Tai Yi Yuen). (6) The Department of Literary Men (Han Lin Yuen). (7) The Department of Heir Tutors (Tsien Shi Feu). (8) The Department of Imperial Worship Ceremonies (Tai Shiang Tsi). (9) The Department of Horse-Breeding (Tai Pu Tsi). 22 THE SYSTEM OF TAXATION IN CHINA [164 (10) The Department of Imperial Feasts {Kwang Lm. Tsi). (11) The Department of Palace Ceremonies (Heng Lu Tsi). (12) The High Court (Ta Li Tsi). Territorial Divisions of Government Excluding Mongolia and Tibet, China was divided into twenty-two provinces (Sheng). In some cases, a province was governed by a governor-general {Tsung Tu), such as Chi-li and Sse-chuen. In other cases a province had a gov- ernor (ShUn Fn), for example, Shan-tung, Shan-si, and Ho-nan. In general, a more important province was under the immediate jurisdiction of a governor-general, while a less important province was governed by a governor with the nominal supervision of a governor-general. Under the governor-general or governor were the heads of the Ex- ecutive Department {Bu Tseng Shi), and the Judicial De- partment {An Tsar Shi) and a number of circuit gover- nors (Tao Tai). Each province was composed of a num- ber of prefectures (Fu) and direct districts (Chi Li Chow or Chi Li Ting),^ so-called because they were under the direct control of the Executive Department like the pre- fectures. The ruler of a prefecture was called a prefect (Tsi Fu), and that of a direct district, a superior magis- trate (Chi Li Chow Tsi Chow or Chi Li Ting Tung Tsi),^ and he was charged with the functions of a magistrate and the powers of a prefect. The lowest but most important units of administration were the districts (Shien),^ several of which made up a prefecture or a direct district. The ad- 1 Certain Chi Li Ting were not composed of a number of sub- ordinate districts as all the Chi Li Chow were. 2 Certain Chi Li Ting Tung Tsi had hot the powers of a prefect as all the Chi Li Chow Tsi Chow had. See note i. •^ Some districts were called in Chinese Ting or Chow. 165] THE CHINESE GOVERNMENT 23 ministrator of a district was called a magistrate {Tsi Shien)} All the above officials were known as the seal- holders {Tseng Yin Kwan), i. e., the chief officers or re- sponsible officers. Their respective subordinates were re- garded merely as assistant officers, and could not act with- out instructions. Provincial A dministration ( I ) The governor-general or governor. The governor- general or governor was appointed by the Emperor. The. governor-general also had the titles of the Chief Censor of the Censorate and the President of the Department of Mili- tary Service ; and the governor, the titles of the Associate Censor of the Censorate and the Vice-President of the De- partment of Military Service. Both of them remained in ser- vice unless prevented by promotion, change, degradation or dismissal of office, retirement, death of parents or absence. The governor-general was different from the governor inas- much as that the former had the nominal power of super- vision over the government in the latter's sphere of author- ity, besides the virtual powers of direction and supervision over the administration of his own immediate jurisdiction. Practically, however, each province had only one head, either a governor-general or a governor. The powers of the governor-general or governor may be fully stated as fol- lows: (A) The nomination of certain circuit governors, pre- fects, magistrates and military officers lower than the lieu- tenant-generals. (B) The removal, by means of impeachment, of any civil or military official appointed through the Council of State, the Department of Civil Service and the Department of Military Service as well as through his own nomination. 1 Some magistrates were called in Chinese Tung Tsi (the admin- istrator of a Ting) or Tsi Chow (the administrator of a Chow). 24 THE SYSTEM OF TAXATION IN CHINA [i66 (C) Such direction and supervision of the actions of all his subordinates as seemed desirable. (D) The furnishing of such supplementary ordinances as might be necessary to the execution of law, subject to the approval of the Emperor. (E) Remonstrances to laws or appointments. If the Emperor accepted the objection, the laws or appointments were ordered to be amended or changed by the departments. Otherwise the governor had to accept them. (F) The initiation of laws which were generally ordered to be discussed by the departments. (G) The execution of laws. (H) The administration of justice. (1) The command of the Chinese forces within the juris- diction. Armed with these powers, the governor-general or governor proceeded to discharge his executive and judi- cial functions through the Executive Department and the Judicial Department. (2) The Executive Department and the Judicial Depart- ment. The tenure and term of office of the head of each department were the same as those of the governor. Each head of department had the right to direct and supervise the actions of all his subordinates. It was through the divi- sion of functions according to their character that these two departments were distinguished from each other. In other words, the Executive Department discharged the executive functions, of which the most important is the financial; and the Judicial Department had to try and to determine the cases of appeals and to give the final decisions of cases in- volving murder or robbery, removed from the districts. (3) The circuit governor was appointed on the nomina- tion of the governor or the Department of Civil Service, except in a very few cases when the Emperor made the ap- pointment. After the expiration of a term, of six, seven 167] THE CHINESE GOVERNMENT 25 or eight years ^ the circuit governor was usually pro- moted; otherwise he remained in service until he encoun- tered one of the following conditions : change, degradation, removal from office, retirement, death of parents or absence. He was charged with the general duty of preserving public order within his circuit composed of a number of pre- fectures and direct districts. In fulfilling his duty, he acted as a connecting link between the civil officials and the mili- tary officers. In other words, he was the man to judge when it was necessary to use arms for the suppression of riots, the execution of laws and the administration of jus- tice. He had power to direct and supervise the prefects and magistrates and to demand the help of the Chinese forces in his circuit. For governmental purposes he resided in the most important city in his circuit. Local Administration (i) The prefect. The tenure and term of office of the ruler of a prefecture were similar to those of the circuit governor. He had no territory and population under his own immediate government.^ His powers were to try and to determine the cases of appeals, to review the cases origi- nally decided by the magistrates and to direct and supervise the actions of all his subordinates. (2) The superior magistrate. Each direct district was divided into several parts, one of which was under the im- mediate government of the superior magistrate himself, while the other parts, constituting the subordinate districts, were governed by a corresponding number of magistrates under his supervision. It was noticed that the tenure of ^ The duration of term was different in different provinces. 2 The prefects of a few prefectures had immediate jurisdictions. In those cases the powers and duties of the prefects were like those of the superior magistrates. 26 THE SYSTEM OF TAXATION IN CHINA [i68 office and functions of the superior magistrate were like those of a magistrate, the term of office being six, seven or eight years. The former was distinguished from the latter only by the possession of the powers of a prefect. Number of Local Administrative Districts in the Different Provinces Province ^ Districts Direct Districts Total . Chi-li 144 II 15s Feng-tien 21 3 24 Ki-rin 7 2 9 Hei-lung-kiang 2 2 Shan-tung 105 2 107 Shan-si 98 10 108 Ho-nan 103 4 107 Kiang-su 67 4 71 An-hwei 55 5 60 Kiang-si 78 I 79 Fu-kien 64 2 66 Che-kiang 78 r 79 Hu-peh 67 1 68 Hu-nan 67 9 76 Shen-si 85 5 90 Kan-su 59 7 66 Turkestan 11 15 26 Sze-chuen 131 12 143 Kwang-tung 85 10 95 Kw^ang-si 66 S 71 Yun-nan 75 8 83 Kwei-chow 57 15 72 Total 1523 134 1657 1 The figures of Chi-li, Feng-tien, Ki-rin, Kwang-si and Kwei-chow include those administrative units under the immediate administration of the prefects themselves. These units were practically direct dis- tricts, and the prefects had exactly the same powers and duties of superior magistrates. Owing to thin population and restriction of cul- tivation, Manchuria {Feng-tien, Ki-rin, Hei-lung-kiang) and Turkestan had not been organized as provinces until in late years, Turkestan in 1884 and Manchuria in 1906. In 1902 nine districts were added to the original number in Turkestan; in the period 1906-1907 nine districts, in Ki-rin ; and in the period 1904-1908 thirty-five districts, in Hei-lung-kiang. 169] THE CHINESE GOVERNMENT 27 (3) The magistrate. The ruler of a subordinate district of a prefecture or a direct district was called the magistrate. The magistrates of certain districts were appointed on the nomination of the governor, while in other districts they were selected by the Department of Civil Service. After the expiration of a term of ten years the magistrate was usually promoted ; otherwise he remained in service as long as one of the following conditions did not arise: change, degradation or dismissal from office, retirement, death of parents or absence. Under the direction and supervision of his superior officials, he discharged the following functions : (A) The execution of all the administrative laws. (B) The trial and decision of original cases. But the decisions involving the penalty of banishment for a limited time were subject to the approval of the prefect or superior magistrate ; and the cases of murder or robbery were entitled to a second trial by the prefect or superior magistrate and to the final decision of the head of the Judicial Department. Original cases involving robbery or murder committed in the immediate jurisdiction of a prefect or superior mag- istrate and decided by him, must be approved or retried by the circuit governor. General Features of Government In conclusion, we may summarize the important features of the Chinese Government as follows: (i) The authority of general powers. As the Emperor was the sovereign of the state, he was the final interpreter of the laws of the land. He settled the conflicts of opin- ions among his ministers whether they were the heads of departments, governors or others, because they were de- pendent for tenure upon him. In order to assist him in the exercise of his powers he had the Council of State. In any case which involved the councillors, he was obliged to de- cide without the advice of any other person. 28 THE SYSTEM OF TAXATION IN CHINA [170 (2) The legislative powers. Instead of vesting the legis- lative powers in a single organization known as the legisla- ture, the Emperor distributed them among several depart- ments according to the nature of their functions. The seven chief departments at Peking were really legislative departments although they were not shut out from all par- ticipation in the work of administration, e. g., foreign re- lations, appropriations of revenue, conduct of public cere- monials and examinations etc. In the main these depart- ments were concerned with making and interpreting laws. This may be illustrated step by step. In the first place, treaties concluded by the Department of Foreign x\ffairs were a part of the laws. In the second place, the nomina- tions by the Department of Civil Service and the Depart- ment of Military Service for official appointments and re- movals was merely an interpretation of the civil and military service laws made by the same. In the third place, the ex- ecutive functions of the Department of Finance, the De- partment of Military Service and the Department of Public Works were mainly connected with the control of finance. In the fourth place, the Department of Public Ceremonials and the Department of Military Service merely regulated the matters of public examinations of civil and military ser- vices, because the examinations were actually conducted by the Imperial Examiners, appointed by the Emperor. (3) The executive powers. The executive powers were distributed not according to functions but according to ter- ritories. Therefore, the provincial governments together form the executive branch of the central government. In each province, the governor was the chief executive. The detailed work of administration was performed by the Ex- ecutive Department, while the general powers of direction and supervision were delegated to the circuit governors. But the governor was not deprived of all participation in 171] THE CHINESE GOVERNMENT 29 the work of legislation and in the administration of justice, because he had not only the power to initiate laws, to object to them and to issue orders but he had also the power to control the Judicial Department of his province. (4) Participation of the localities in administration. The local officials known as the prefects, the superior magis- trates and the magistrates were regarded simply as agents of the central government. All the duties to be performed by the localities were fixed by the legislative branch of the central government (the chief department at Peking). Still there was a realm of action in which the local authorities possessed large discretion, and they look for their authority to the executive branch of the central government (the pro- vincial governments). Thus it is evident that the local au- thorities were subject to both the legislative and adminis- trative control. (5) Subordination of the judicial powers to the other authorities. The judicial powers, on the one hand, were subordinated to the executive, because they were exercised by the Judicial Department and the local authorities, subject to the supervision of the governor. On the other hand, they were subject to the legislature, because the Department of Judicial Affairs exerted the greatest influence over all judicial cases. (6) The control over the government. While the heads of departments at Peking and the governors in the provinces controlled the actions of their respective subordinate offi- cials, their actions were in turn controlled by the Emperor himself. Besides this, there were five other methods of control. First, the Censorate might hear complaint by any one person against any other person, no matter whether the parties involved were officials or not, and report the case to the Emperor. Secondly, any censor might impeach any official. Thirdly, any minister might impeach any other 30 THE SYSTEM OF TAXATION IN CHINA [172 minister. Fourthly, the Department of Civil Service might impeach any civil official according to the civil service laws. Fifthly, the Department of Military Service might impeach any military officer in accordance with the military service laws. Having received the case or impeachment, the Em- peror referred it to the proper authority, or appointed one or more ministers to investigate the matter in detail. (7) An attempt to secure efficient administration in the provinces. The Department of Civil Service had power tO' consider the right of changing domicile.^ Such questions arose when an official applied for naturalization in his resi- dential province, which was not his ancestral province, or when he sought to reclaim his standing in his ancestral province after he had once become naturalized in his resi- dential province.^ These questions were numerous, because the law forbade a man to be an official of his native prov- ince. Undoubtedly this legal limitation had several advan- tages from the point of view of efficiency of administration in the provinces. First, when an official was a stranger in a community, the community, having no intimate relation with him, could exert less influence over his actions. Sec- ondly, the government was free to choose proper men to fill the official posts from the people of all the provinces ex- cept one, without incurring the danger of bad feelings among the local communities. Finally, the officials as- sumed responsibility to the government rather than to the different communities under their respective jurisdiction, if they desired to maintain their positions. 1 In China the domicile was determined by the domicile of one's ances- tors rather than by one's birthplace. 2 The qualifications of admission were the possession of certain kinds of real property, such as a house or a piece of land, and twenty years of residence by his grand-parents or parents. CHAPTER II Expenditures and Revenues Classification of Expenditures From a review of the government functions during the Tsing Dynasty, it appears that the public expenditures of China may be classified as follows : ( 1 ) Expenditures for military purposes. (A) Regular pay of officers and men. (B) Additional pay of officers. (2) Expenditures for civil administration. (A) Salaries of civil officials. (B) Additional allowances of civil officials. (3) Expenditures for the Emperor's family. (A) Imperial tombs' furnishing. (B) New Year expenses of the Emperor's family. (C) Silk manufactures for the Emperor's use and public use. (4) Expenditures for communication. (5) Expenditures for the conservation of rivers and ponds. (6) Expenditures for social purposes. (A) Public worship. (B) Public gifts and charities. (C) Public schools and scholarships. (D) Public examinations for the selection of com- petent men as candidates for public offices. (7) Expenditures for miscellaneous purposes. i73] 31 32 THE SYSTEM OF TAXATION IN CHINA [174 Comparative Importance of Expenditures Among all classes of expenditures, the military expendi- tures stood in the first rank, because the existence of a state depends especially on peace. Without an army of sufficient strength, it is impossible to protect the weak members of a society against the encroachment of the strong, and to save the country from the foreign conquest. Next came the ex- penditures of civil administration which is necessary for the maintenance of internal order in a civil society. The two items in the following table of expenditures, styled the additional allowances of civil and military officials, are due to the fact that the regular salaries did not suffice to meet the higher standard of living. Thirdly, the Emperor was a great consumer of public revenues. The three items con- stituting the expenditures of the Emperor's family are by no means exhaustive. They merely represent those sums paid out of the treasury of the Department of Finance and of the provincial treasuries. For tw^o reasons, it is impos- sible to discover the amount of revenues wasted by the Em- peror, The Department of Palace Affairs, which was charged with the administration of the imperial finances, was not subject to the supervision of the Department of Finance. Moreover, a great many departments of civil administration were established primarily for the Emperor and their ex- penses cannot be isolated. In the fourth place, the postal stations were established primarily for military and other government services instead of for industrial, fiscal or other purposes. The object of the expenditures for the conser- vation of rivers and ponds was to protect agricultural land against flood or draught. Next follow the expenditures for social purposes which were composed of four elements. (a) Public worship. (b) Public gifts and charities, which included the pur- chase of boards bearing signs for identifying obedient sons, 175] EXPENDITURES AND REVENUES 33 unmarried widows, persons over one hundred years old, the gifts of five hundred sine rice and ten rolls of cloth to any woman giving birth to three sons at the same day, the expenses connected with care of widows, widowers, father- less or motherless children, criminals and the defective and helpless classes. (c) Public schools and scholarships for the support of poor students in the district schools. (d) Public examinations for the selection of competent men as candidates for public offices.^ • According to the order of importance, the Department of Finance made the permanent appropriations for various functions. In addition there were extraordinary, uncer- tain or insignificant outlays. The Status of the Permanent Appropriations during the Nine- teenth Century Regular Pay of Military Officers and Men 14,862,9292 Additional Pay of Military Officers 1,398,755 Sundry Expenses in the Army 274,523 Regular Pay of Chinese and Manchu Troops in Peking 5,348,5S6 Regular Salaries of Civil Officials 1,908,086 Additional Allowance of Civil Officials 2,937,369 Salaries of Civil and Military Officials ^ in Peking 196,988 Imperial Tomb's Furnishing 106,861 New Year Expenses of the Imperial Family Paid in Peking 180,000 Silk Manufactures 107,833 Postal Stations 2,147,961 Conservation of Rivers and Ponds 1,618,081 Public Worship 210,615 Public Gifts and Charities 217,420 Public Schools and Scholarships 197,749 Miscellaneous Expenses 4iS,957 Total 32,129,683 1 Cf. Y. S. Ho, Chinese Education from the Western Viewpoint (New York, 1913), PP- 34-41- 2 The figures are in taels. ^ Manchus are not included. 34 THE SYSTEM OF TAXATION IN CHINA [176 Sources of Public Revenues In modern countries the revenues expended for public purposes are often derived from a variety of sources. In consequence of economic conditions, China, up to the late years, was content with only one fonn of revenue, namely, taxation. The Department of Finance classified the sources of reve- nues into five items, namely, land taxes {Fu) ; rents (Tsoo) ; royalties (Kau) ; duties (Shut) ; and tributes (Kung).^ For the convenience of consideration, it seems better to adopt the following classification : (i) Taxation of agricultural lands including taxes and rents. (2) Taxation of salt (royalties). (3) Taxation of commodities (duties), including regu- lar customs duties and li-kin duties. Appropriations Having learned in the preceding sections the different classes of functions with their amounts of appropriated reve- nues and the various sources of revenues, it is now pos- sible to discuss the seasonal appropriations of revenues made by the Committee of Appropriation in the Department of Finance. The committee was authorized by the heads of the department to appropriate revenues for military pur- poses in the winter, and for all other purposes during the spring and autumn upon the basis of the provincial reports of the amount of collected revenues. These appropriations were necessary for two reasons. First, there were various uncertain elements of ordinary expenditures which could not be accurately estimated and provided for beforehand in 1 Tributes and other insignificant sources of royalties and duties are not worth consideration. 177] EXPENDITURES AND REVENUES 35 the permanent appropriations. ^ In the second place, the bal- ance of outlays and incomes in the different provinces might be favorable or unfavorable. In addition to the seasonal appropriations, which were general in character, there were special appropriations to meet the extraordinary expendi- tures whenever they occurred. Appropriations were made according to functions and provinces, because practically all district expenditures which can be embodied in the perma- nent appropriations were permitted to be deducted from the land tax. The collection of revenues provided to meet the appro- priations was controlled partly by central and partly by local officials. First, the land tax which is levied in every prov- ince was divided into two parts. One part was deducted by the magistrate ^ for the district expenditures and was called the reserved fund, while the other part which was required to be sent to the Executive Department ^ in the provincial capi- tal was known as the transporting fund. All other sources of revenues, such as salt royalties, maritime customs duties and regular customs duties were national in character and were administered by special officers under the supervision of the governor. These revenues together with the trans- porting fund of the land tax constituted the available re- sources for meeting both national and provincial appropria- tions. As soon, as the appropriations had been approved by the Emperor, those provinces whose collected revenues ex- ceeded their expenditures were required to transport their surplus revenues to Peking or to provinces in less fortunate circumstances. With the development of banking, the gov- ernors often bought bills of exchange from the prominent Chinese bankers. 1 Cf. supra, p. 2,2>- ^ Cf. infra, pp. 64-65. •■' Cf. supra, p. 24. 36 THE SYSTEM OF TAXATION IN CHINA [178 The Amount of the Transporting Fund and the Reserved Fund in THE Several Provinces as Determined by Law The transporting fund in (aeis of silver The reserved fund in faels of silver Province Revenue from the regular tax Revenue from the compen- satory tax Revenue from the regular tax Revenue from the compen- satory tax Chi-li 1,708,521.486 20,318.646 31,956.780 2,772,630.023 2,645,503.655 2,747,240.229 2,231,264.000 1,220,310.000 1,781,607.770 1,037,992.952 2,121,750.774 961,768.653 936,647.098 1,341,361752 214,494.580 541,501.823 864,211.117 330,845-518 147,000.033 65,864.800 211,856.256 672,622.111 9,148.082 144.136 328,171.084 312,540.853 232,944-854 291,025.478 250,419.000 208,547-445 198,762.640 239,796.926 98,403.313 94,975-866 278,122.936 71,441.899 100,106.861 161,075.170 91,207.457 46,771,297 28,930.200 Feng-tien 3,293-195 228,638.666 272,846.752 244,109.554 113,231.000 113,998.200 86,651.970 13,379-707 83,584.128 71,262.860 74,935-740 66,451.728 10,535.940 44,696-557 126,259.512 12,153.603 47,641.914 5,044.100 Shan-tung 45,941.962 86,200.748 36,272.329 24,114.852 55,370.000 4,864.483 10,731.109 10,922.769 9,497.586 170,760.000 29,902.163 54,900.000 32,684.796 14,440.751 Ho-nani Kiang-su Kiang-si ' Fu-kien •.«..••••> Che-kiang Hu-peh Hu-nan .• « - Shen-si ...... .... Kan-su •......-.. Sze-chuen Kwang-tung ' Kwang-si ' Yun-nan Kwei-chow Total 23,722,791.689 1,830,576.382 3,715,157.608 586,603.548 Transportation of Produce ( I ) The necessity of produce to the Peking Government. As we know, the land tax was paid both in money and in produce, viz., rice, wheat, beans etc. Whether the money 1 These five provinces had an additional sum of the reserved fund for the leap month whenever it occurred i. e., Shan-si had 12533.366 taels of the regular tax and .944 tael of the com- pensatory tax; Ho-nan, 15828.521 taels of the regular tax and .038 tael of the compensatory tax; Kiang-si, 7446.035 taels of the regular tax; Kwang-tung, 10493.378 taels of the regular tax; and Kwang-si, 5958.607 taels of the regular tax. These figures are found in The Amendments of the Institutes of the Tsing Dynasty, ch. clxix-clxx. 179] EXPENDITURES AND REVENUES 37 revenues from the land tax of each province should be de- posited in the provincial treasury, or transported to Peking or elsewhere was determined by the appropriations of the Department of Finance. On the other hand, the office- holders and troops in the different provinces received a part of their pay out of the collected produce of their respective provinces, while those in Peking were entitled to get their respective partial payment in produce from certain great producing provinces. Thus Shan-tung, Ho-nan, Kiang-su, An-hwei, Kiang-si, Hu-peh, Hii-nan and Che-kiang were required to send a part of the collected produce to Peking. '^ The quantity to be supplied by each province was legally pre- scribed, and no deduction or commutation to money was permitted, unless upon extraordinary occasions, such as a bad harvest or a rebellion. An extra charge was demanded for the loss in weighing, shipping or storage. (2) Transportation and storage. In autumn of the year the magistrates collected the required quantity of rice and delivered it tO' the transporters in the respective harbors. This had to be done within a fixed period (within the winter in Shan-tung; from the beginning of the twelfth month to the end of the second month of the following year in the provinces of the Yang-tze River; during the entire first month and half of the second in South Kiang-su and Che- kiang). In those districts which were remote from the har- bors, or did not produce the anticipated quantity of rice, the required quantity of rice was paid in silver according to a fixed rate of exchange, or according to the market price of the collecting month. The magistrates bought rice in the districts surrounding the harbors or trans- ferred the silver to the Department of Finance through the Executive Department. The available rice might 1 The produce was also used for other purposes than the support of public servants. 38 THE SYSTEM OF TAXATION IN CHINA [jgo be transported by way of the Grain Canal, or Grand Canal as it is usually called by the foreigners, or by sea. Formerly, the public rice junks ^ sailing along the canal, started for Peh-tung-chozv, the river port of Peking, in or before the second month of the year. In 1802 the rice of Soo-chow, Sung-kimig, and Tai-chong (Kiang-su Province) was allowed to be transported by sea via Shang- hai. In 1825 Emperor Tao Kwang proposed that sea trans- portation be universally adopted. In 1852, the rice paid by the southern part of Kiang-su and Che-Kiang began to be transported by sea, because the public rice junks were so crowded on the canal that many junks could not arrive at Peh-tung-chow before the freezing of the Peh-ho River in the winter. From 1853 to 1864, the rice was mostly paid in money due to the Tai-ping Rebellion of 1850-1864, and the public junks disappeared. In 1865, the canal trans- portation of rice paid by the provinces north of the Yang- tze River was renewed and private junks were hired to dis- place the public rice junks. Vessels carrying South Kiang-su and Che-kiang rice continued to leave Shanghai for Tientsin by sea in the second month of the year. In 1873, the sailing vessels were replaced by the steamships of the China Merchant's Steam Navigation Company in Shanghai, while the other southern provinces sometimes sent a part of their rice by sea in the following years. The transportation was accomplished through the aid of one transporter-in-chief, '^ four provincial transporters " and many military officers and men. The civil and military 1 The number of junks in 1812 was 6242. Each junk had the privilege of carrying goods equal in value to twenty per cent of the rice free of customs duties. - This official was equal in rank to a governor. ** These officials were equal in rank to the circuit governors. They were the heads of the grain departments in North Kiang-su (including An-hivei), South Kiang-su, Che-kiang and Shan-tung. i8i] EXPENDITURES AND REVENUES 39 transporters with their soldiers went to Peh-tung-chow and delivered the rice of their provinces to the granary keeper- in-chief. Then the rice and other produce were kept either in the granaries in Peking and Peh-tung-chow at. the disposal of the Peking Government or in the granaries in Tsi-chow and Yi-chow for the garrisons of the imperial tombs. For the services of collection, transportation and storage, var- ious kinds of fees were demanded for the collectors, trans- porters and keepers. After 1 90 1, the legal quantity of produce had been com- muted to money in order to save the extravagant cost of The Quantity of Rice Required to be Transported to Peking Rice due to the Rice due to the Province Shan-tung Ho-nan . . Kiang-su . An-hwei . Kiang-si . Che-Kiang Hu-peh . . Hu-nan . . Total Peking Gran- ary 28,000,000 sine 27,000,000 " 111,300,000 " 38,700,000 " 40,000,000 " 60,000,000 " 12,294,271- " 12,705,728- " 330,000,000 " Peh-iung-ckow Granary 9,560,000 sine 11,000,000 " 9,395,000 " 20,045,000 " 17,000,000 " 3,000,000 " 70,000,000 Rice due to both granaries 37,560,000 sine 38,000,000 " 120,695,000 " 58,745,000 " 57,000,000 " 63,000,000 " 12,294,271 " 12,705,728 " 400,000,000 " The Quantity of Wheat and White Rice Required to be Trans PORTED TO Peking Wheat due to Province the Peking Granary ggi,S7(>sinc Wheat due to the Peh-tun^-chow Granary White rice due to both granaries Shang-tung .. . Ho-nan 2,465,278 Kiang-su ^ . . . Che-Kiang ^ . . Total .... 3,456,854 9Z9MO sine 1.276,696 " 2,215,866 " 15,043,847 ^t« • 3 5 I • • • • I I Che-kiang Province Soo-chow Fu Sung-kiang Fu . • . Shiang-chow Fu... Chin-kiang Fu . . . . Tai-chwang Chow. Hwei-chow Fu . . • Kwang-ta Chow . . Kwang-sin Fu.... South of the Yang-tze River (( « (( it ii « li ii South corner of An-hwei East corner of An-hwei Northeastern corner of Kiang-si understood that the other places are not the markets of this salt, and vice versa. 2 Shii-chozv Fu represents only three of its subordinate districts, namely. Pi-chow, Su-chien and Tsui-ning. Cf. supra, p. no, note 3. 3 Hoc-feng chow and Chang-lau-hsien, two districts near to Sze-nan Fu are not the Kiang-su salt markets. 257] APPENDIX B The Consuming Territory of the Sze-chuen Salt lis Number of prefectures in the province Number of direct districts in the province Names and location of the prefectures and direct districts with or without the Sze-chuen salt Province Total With Sze- chuen salt Total With Sze- chuen salt Names * Location Sze-chuen . Hu-peh ^. Yun-nan* . Kwei-chow 12 10 14 12 12 I 2 8 8 I 3 I 8 I Sze-chuen Province (with) Sze-nan Fu (with) Tung-chuen Fu (with) Chao-tung Fu (with) Tung-yin Fu (without) Sze-chow Fu (without) Chin-yuen Fu (without) Li-ping Fu (without) Southwestern cor- ner of Hu-peh Northeastern cor- ner of Yun-nan (1 M Eastern frontier of Kwei-chow « << « « « « 1 When the names of places v^rith the Sze-chuen salt are given, it is understood that the other places have not this salt, and vice versa. 2 Hoc-feng-chow and Chang-lau-hsien, two districts near to Sze-nan Fu are also supplied with the Sse-chuen salt. ' Tsien-yih-chow, Nan-ning-hsien and Ping-yi-lisien, three districts south of Tung-chuen Fu are also supplied with the Sze-chuen salt. Il6 APPENDIX B [258 The Consuming Territory of the Kwang-tung Salt Number of Number of Names and location of prefectures prefectures in direct districts and direct districts with the Kwang- the province in the provmce tung salt Province With With Total Kwang- tung salt Total Kwang- tung salt Names ^ Location Kwang-tung. 9 9 7 7 Kwang-tung Province Kwang-si • • . II II 2 /> Kwang-si Province Kiang-si .... n 2 I I Nan-an Fu Gung-chow Fu . . Ning-tu Chow . . . Southern Kiang-si « « Fu-kien 9 I 2 .... Ting-chow Fu Western frontier of Fu-kien Hu-nan 9 • • • • 4 2 Pin Chow Kwei-yang Chow Southeastern fron- tier of Hu-nan « (( Yun-nan . • • . H 2 3 • • • • Kwang-nan Fu . . Kai-hwaFu Southeastern cor- ner of Yun-nan « It 1 Ku-chow-ting, a subordinate district of Li-ping Fu, eastern frontier of Kwei-chow Province is also supplied with Kwang-tung salt. 259] APPENDIX B II y The Consuming Territory of the Fu-kien or Yun-nan Salt Number of pre- Number of direct Names and location of prefectures fectures in the districts in the and direct districts without the province province Fu-kien or Yun-nan salt Province With Fu-kien or With Fu-kien or Total Yun-nan Total ! Yun-nan Names Location salt salt Fu-kien. 9 i 8 2 2 Ting-chow Fu f Western frontier (Fu-kien) ( Fu-kien) (Fu-kien) of Fu-kien Yun-nan 14 10 3 3 Kwang-nan Fu f Southeastern cor- (Yun-nan) (Yun-nan) (Yun-nan) Kai-hwa Fu f (Yun-nan) Tung-chuen Fu* (Yun-nan) Chao-tung Fu * (Yun-nan) ner of Yun-nan <( <( Northeastern cor- ner of Yun-nan « « 1 Those prefectures marked with (f) are the Kwang-tung salt markets. Those indicated by (*), together with three neighbor dis- tricts, are supplied with the Sse-chuen salt. Cf. supra, p. 115, note 3. A LIST OF SELECTED REFERENCES IN CHINESE Institutes of tlie Tsing Dynasty (Shanghai; 5th ed., 1909) — Called, in Chinese, Ta Tsing Hui Tien and edited by a board of editors ap- pointed by the government. Amendments of the Institutes of the Tsing Dynasty (Shanghai; 5th ed., 1909) — 'Called, in Chinese, Ta Tsing Hui Tien Shih Li and edited by a board of editors appointed by the government. Inquiry into the Institutions of China (Shanghai, several editions) — The most complete history of institutions of the different dynasties, being called, in Chinese, Wen Hsien Tung Kao or San Tung Kao. Essays on the Institutions of the Tsing Dynasty (Shanghai, 1901) — Comprises a number of essays written by Mr. Wang Ching-Yun, sometime president of the Department of Public Works. This work is called, in Chinese, Shi Chao Tsi Tseng. Works of Kuan Tsi (Shanghai, several editions) — Published as a special treatise or as a part of the works of Chinese philosophers. Governmental System of the Chou Dynasty, 1122-249 B. C. (Shanghai) — ^Serves as a model of the governmental system in the different dynasties, being called, in Chinese, Chou Kuan or Chou Li. Memorials in the Reign of Emperor Kwang Shii, 1875-1908. Memorials in the Reign of Emperor Shiian Tung, 1909- 191 1. 118 [260 VITA Shao-Kwan Chen was born in Canton, China, Decem- ber 21, 1886. When he was a boy, he studied English, general European history, elementary mathematics and general geography in addition to his major subject, the Chinese learning. In 1903, he passed the civil service ex- amination of the 29th year of the Reign of Emperor Kwang Shii, held at Canton, on Chinese history, philoso- phy, classics and current political problems, receiving the degree of Chii Yin ( Recommendable Man), together with the candidacy for a magistracy. In 1 904-1 908, he studied arts and sciences under the College Fac- ulty of the Chinese Imperial University in Peking; and was graduated in 1908 with a degree equivalent to the Bachelor of Science conferred by the American institu- tions. In 1909, he was appointed to be a candidate for assistant prefect. From 1910 to 1914, he has been a graduate student at Columbia University, receiving the degree of Master of Arts in 191 1. He has taken courses under the members of the Faculty of Political Sci- ence of Columbia University, under Professor D. R. Dewey, of Massachusetts Institute of Technology, and under Professors F. A. Fetter and W. M. Daniels, of Princeton University. He has attended the seminars conducted by Professors E. R. A. Seligman, H. R. Seager, F. A. Fetter, V. G. Simkhovitch and H. R. Mussey. 119 \ eii cp 3^ ^ /*\ :r^ y ,1 '■; ''i;i':i;-^^';'^-b''ir:i:':'i:;'-^!:|-V^