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devoted to the upkeep of the ancestral temple, to the education of the members of the clan, to the worship of ancestors, to the relief of poor members of the clan, to the marriage expenses of those who require assistance and to the funeral expenses of those whose relations are poor. Such land is always held in the name of the ancestor who bequeathed the property, the land being nearly always leased to inembers of the clan who cultivate it and pay a yearly rent. Sometimes the different branches of a clan cultivate the land in rotation, the branch in occupation of the land being held reponsible for the payment of the expenses incurred on account of the objects for which the land was originally transmitted. Clan land cannot be alienated without the consent of the representatives and elders of the whole clan. The rent roll is kept by a Committee of the clan.
Temple Land.
Temple land is land devoted to the support and upkeep of a temple dedicated to the service of some specially selected idol in the name of which the land is held. Some of those who originally subscribed towards the erection of the temple or their descendants act as trustees and keep the rent roll and an account of current expenses.
Certain land in Kam Tin and Tsiu Káng is devoted to the support of a few nuns. The rent roll is kept by a trustee, the rent in grain being handed over to the nuns, who, in order to increase their meagre income, also go from village to village begging for alms from the inhabitants.
Land held by Associations.
China is a land of associations which are as numerous and the objects of which are as varied as the needs of man. Their formation is simple and easy. Certain villages, whatever their object may be, meet in a temple, ancestral hall or private house to deliberate over some scheme. If it is approved, a fund is raised to which the members contribute equally, their contributions being devoted to the purchase of a piece of land, landed property in China being considered the safest investment. The rent derived from this land may be used for the burial of a member of the association when he dies, or may be let out on interest, or may be used to assist members to emigrate to California and Australia, or for any other enterprise or good object that may be desired.
Land Sales.
If any owner wishes to sell his land, he is supposed to offer such land in the first instance to his nearest relatives, and is not at liberty to sell to any one outside of his clan, unless the nearest relatives are unwilling to purchase. In large clans transactions in land take place, as a rule, between different members of the clau without the property ever being disposed of to outsiders. In such transactions the deed of transfer is invariably worded as if it were a mortgage and no period for redemption is fixed, the vendor or mortgagor or his descendants thus having every opportunity to redeem the property at the original price even several generations after the transaction has been made. It is customary for the mortgagor to enter into possession so that a Chinese mortgage is often equivalent to a sale.
Collection of Land Tux.
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Land tax is collected by the authorities sending out deputies, clerks and run- ners to different districts, notifications being posted calling upon landowners to pay the land tax with all haste. In some cases these collectors linger for more than a month in certain localities. No pay is given by Government to the land collectors, who are left to their own ingenuity and wits to make as much as they can out of the villagers without creating trouble. The villagers, of course, are anxious to get rid of these men and are only too glad to pay the extras necessary to effect that object, especially as they have not infrequently placed themselves in a false position by not having reported portions of their land on which taxes should be paid. The villagers are not slow to understand that the longer these collectors remain in their neighbourhood the greater the probability of their unregistered land being discovered. On this account the "extras" demanded are paid without much demur and indeed at times with alacrity.
Land that has been once registered but the cultivation of which has been abandoned is not resumed by Government. It has to pay the he tax as when it was under cultivation. It may be that for this reason the peop on the first occu- pation of the territory were so reluctant to register their land. The District Magistrate, who is required every year to send to the Provincial Treasurer a fixed sum as land tax, is naturally unwilling to exempt such land from taxation, as he
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