CHINA
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Ceremonies; (6) Hsueh Pu, Ministry of Education; (7) Lu Chuen Pu, Ministry of War; (8) Hai Chuen Pu, Ministry of Marine; (9) Fa Pu, Ministry of Justice; (10) Nung Kung Shang Pu, Ministry of Agriculture, Works and Commerce; (11) Yu Ch'uan Pu, Ministry of Posts and Communications; and (12) Li Fou Pu, Ministry of Outer Dependencies. With the exception of the Wai Wu Pu, each Board has only one President and two Vice-Presidents, and no distinction is now made as between Manchu and Chinese. Independent of the Government, and theoretically above the central administration, is the Tu-cha Yuan, or Board of Public Censors. It consists of from 40 to 50 members. By the ancient custom of the Empire, all the members of this board are privileged to present any remonstrance to the sovereign. One censor must be present at the meeting of each of the Government Boards.
The amount of the public revenue of China is not known, and estimates concerning it vary greatly. The Imperial Maritime Customs receipts form the only item upon which exact figures are obtainable, and these for the year 1906 amounted to Tls. 35,111,005, Mr. E. A. Parker, formerly of the British Consular Service, published in 1896 the following estimate of the receipts from the other principal sources:-Land tax Tls. 20,000,000, Salt Tls. 10,000,000, Lekin Tls. 15,000,000, Native Customs Tls. 3,000,000, Miscellaneous Tls. 3,000,000. In addition the grain tribute may also be estimated at Tls. 3,000,000, making a total estimated revenue of Tls. 84,000,000. Sir Robert Hart in 1901 estimated the annual revenue to be as follows:-Land tax, Tls. 26,500,000; Provincial duties and receipts, Tls. 2,600,000; Grain commutation, Tls. 3,100,000; Salt gabelle, Tls. 13,500,000; Lekin, Tis. 16,000,000; Customs (Maritime) Tls. 23,800,000; (Native) Tls. 2,700,000; total Tls. 88,200,000.
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The amounts given above are those supposed to be accounted for to the Government, but very much larger amounts are raised from the people and absorbed by the officials in the way of peculation. With the significant exception of the Maritime Customs, which is under foreign control, no item of revenue shows any elasticity. The land tax, salt revenue, Lekin or Native Customs, where they are still under native control are all about the same figures as they were ten years ago, although it is a matter of common notoriety that these sources of revenue have increased indefinitely. Many modifica tions were decided upon in 1901 in the fiscal plans of both the central and provisional governments to enable China to meet the obligations created by the indemnity paid to the Powers on account of the Boxer rising in 1900. In some districts Lekin and Native Customs were brought under the control of the Imperial Maritime Customs and hypothecations made on the sait revenues. The tariff was raised to effective 5 per cent, ad valorem. These innovations will obtain till 1940, when the amortization of China's obligations will be complete. Sir Robert Hart, the Inspector-General of the Imperial Maritime Customs, estimated in 1904 the possible revenue from a reform of the Land Tax at 400 million taels.
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China had no foreign debt till the end of 1874, when a loan of £627,675, bearing 8 per cent. interest, was contracted through the Hongkong and Shanghai Bank, under Imperial authority, and secured by the Customs' revenue. Afterwards a number of other loans, of comparatively moderate amount, were contracted, mostly through the agency of the Hongkong and Shanghai Bank, and several of them have been paid off. Up to 1894 the total foreign debt of China was inconsiderable, but since then extensive borrowings have had to be made to meet the expenses of the war with Japan and the indemnity, which was Tls. 200,000,000 (at exchange of 3s. 34d.), with a further Tis. 20,000,000 for the retrocession of the Liaotung Peninsula. The last instalment was paid in 1898, and the total indebtedness of the country up to 1900 was £55,755,000, the princi- pal loans being the Russian of 1895, the Anglo-Gerinan of 1896, and the Anglo-German of 1898, each of £16,000,000. Recently several minor loans, amounting in all to less than £4,000,000, have been contracted through the agency of the foreign banks for the purposes of railway construction. It is but fair to say that these loans have been devoted to their purpose, and will automatically redeem themselves if efficient manage- ment of the lines be assured. In some cases the lines have been hypothecated to the banks as security, and these institutions have nominated a foreign accountant. The country's obligations in 1901 were increased by a sum of Tls. 450,000,000, the amount of the indemnity paid to the Powers to meet (1) the expenses of the Expeditionary Forces, and (2) claims for compensation for losses to missions, corporations, individuals, etc.
AREA AND POPULATION
China proper, extending over 1,335,811 English square miles, is divided into eighteen provinces, the area and population of which are given below, the figures with being from Chinese official data for 1882, those with a + from the data of 1879 and Fohkien being estimated on the basis of the census of 1844:-
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