April 26, 1909.]
frand themselves, by their inexperience of, business they have been and are a standing encouragement to fraud in others.
ness
THE REMEDY.
It is inevitable that Japan should pass through this stage of inexperience, for busi- has been thrust upon her. It is not unnatural that the Samurai Company director should treat business affairs. and shareholders' money as he treated the people in the old days, when business was simple barter and the work of the lowest class of the people. This might appear a primitive argument but the ideas of many business men in this country to- day are not more developed ; their sense of justice in matters of business is as little developed WES the Samurai's. The principal cor- rective to this state of affairs lie in the stern administration of the law, and could be found in enforcing the present law as it applies to the conduct of companies. In this connection one of the functions of a company official most abused is the position of auditor. At present the audit of a company's accounts appears to be an entirely useless affair, because it is not done by the right party, and is in itself an encourage ment instead of a check to fraud. To remedy the system as it exists, a speaker at the Tokyo Economic Society recently advocated the adop. tion of the English system, which would involve the training of a new body of men,-chartered accountants. A good example was recently set by a Japanese company who employed a firm of chartered accountants in Yokohama to certify thattheir balance sheet was correct. Mr. N. Okoshi, ex-Minister to Brazil the speaker referred to, in a paper read before the Economic Society, strongly favoured the creation of the profession of chartered accountant and em- phasised the advantages to the shareholders of having their accounts audited by an outside man who would be beyond the influence of the director. It appears that similar recommendations were made twelve years ago in Japan, but they attracted little attention at that date. To-day, however, the time is ripe for reform and it is to be hoped the suggestion will not be allowed to go unheeded. Mr. Okoshi's recommendations include a school for the training of auditors on the English system and the engagement of chartered accountants as instructors. ides were adopted it would be some years before If this the creation of the new class of business men, but their coming would do away with what at present is little less than a commercial evil.
THE TOKYO RAILWAY,
The new president and board of directors of the Tokyo Railway Company are now appointed. It is evidence of the baseless character of the newspaper charges of corruption against the old board that the new board contains most of the old members. Baron Senge, the president, former Minister of Justice and Governor of Tokyo Fu, is not regarded as a business man, but as a man of integrity he stands high, and with a competent board of management under him, it is believed the affairs of the company will be conducted to the satisfaction of an
exacting public. There is reason to believe, also, that the authorities will favourably consi- der an application for an increase of the fare later in the year.
VOLCANIC ACTIVITY.
|
In the past few weeks there has been plenty of evidence of seismological activity in this country. Slight earthquake tremors are of com- mon occurrence at this season of the year, and are to be taken as a general assurance that ter ones will not follow. But the inhabitants
grea-
CHINA OVERLAND TRADE REPORT. days, ago involving the loss of relics and other treasures of enormous amount. The papers variously estimate the loss as between three and five million yen, and a regrettable feature is that neither the temple nor its contents were insured, the priests in their simple faith, scorning such a modern and irreligious precaution. The fire was caused by a beggar at midnight. The floor of this temple, as is common with such buildings, was raised on piles about five feet above the ground and underneath the beggar sought refuge for the night, lighting a fire for warmth. He fell asleep and was awakened by the flames, which had spread to the woodwork. The terrified man. rushed to the police and reported the fire, also explaining the cause. All the brigades of the neighbourhood with modern appliances were quickly on the spot, but what can be done if there is no water supply? is the common defect throughout all the large This cities. The temple was quickly destroyed and the efforts of priests and police to check the fire and save priceless relics were unavailing. The venerable abbot, eighty-five years of age, was among the most active of the fire fighters, and and has earned great praise from the papers. As may be imagined, even the temple in blackened ruins is a property worth having. One con- tractor offered 100,000 yen for the remains as they stood, but the priests refused. Gold and silver can not be destroyed, and in the ruins besides many metal articles of great value which were not seriously damaged, there must have been large amounts of gold and silver in a molten or semi-molten state. The parishioners have decided to re-build the temple at a cost of 850,000 yen.
T
of the country at the base of volcanoes have had unusual experiences. The country for miles around the volcano Yakegatake. near Nagano, was covered a few weeks ago by a thick layer of volcanic dust, and a still more serious outbreak has taken place on Mount Tarumaye in the north. Following an unusually violent explosion a party of police ascended the moun- tain several days ago and found that a new crater, two miles in circumference, had been opened at the summit. contrast to the old crater. Huge blocks of roc
It was of great depth in were scattered in all directions, but the party was not able to carry out very close investiga. tions on account of the ice and snow.
DESTRUCTION OF TEMPLE RELICS.
Many of your readers will be acquainted with the fine temples of Shiba Park, Tokyo. The main temple here was destroyed by fire a few.
YUNNAN: ITS AREA, POPULATION AND INHABITANTS.
Major Davies, in his book on Yunnan, says area of the province as about 150,000 square that rough measurements on the map give the miles, and this may be accepted as approxim- ately correct. To estimate the population is a fifty years ago the members were greater than far more difficult matter. It is probable that
life and emigration to other provinces took at the present day, for doubtless great loss of
lasted from 1854 to 1873. Since then the place during the Panthay rebellion, which province has slowly recovered, and the indigenous population has increased, there while
has also been a constant and steadily increas- ing province of Szuchuan. Major Davies after ing stream of immigration from the neighbour his second journey made a rough calculation of the density of population to the square mile over those tracts of country which he had surveyed the most thoroughly. In all of these he noted the number of houses in the towns and villages and allowed an average of six persons to each house. The result gave about 400 to the square mile in the plains, and forty to the square mile in the hilly tracts. Taking the whole province he
calculates that about one-fifteenth of the total area give 10.000 square miles with a population of is plain land, and the remainder hills. This would
400 to the square mile, and 140,000 square miles with a population of forty to the square mile, that is, a total population of 9,600,000. These ate result, but he thinks the population may rough methods naturally give only an approxim. be taken at about ten millions. Some recent twelve millions; and the late Chinese figures give Yunnan a population of Mr. Litton estimated it at nine millions.
347
country without Chinese villages in it. But living amongst them and forming the bulk of the hill population are tribes. each with its own language and its own numerous other
customs. In the north-west corner are Tibetans and the semi-Tibetan Moso race. On the Burm- the west of the province, but extending further ese border are Kachins and Palaungs; also in into the interior, are the Lisos; everywhere throughout Yunnan are the Lolos, & fine race and more numerous than any other hill tribe. Equally widely distributed are the Miaos, but they are only found in small and scattered communi- ties. In the south-west, between the Salween and the Mekong, are the Lahus, who with their cross-bows and poisoned arrows proved formid- able foes to the Chinese troops a few years ago. Near them live the Was, many of whom are still hunting raids. Their relatives, the somewhat unconquered, and still carry on their head- more civilised, Las, occupy much of the country frontier. near the southern part of the Burma-Yunnan
In the south of Yunnan are the many other tribes speaking Lolo dialects. To Pumans; and further east are the Wonis and
form an estimate of the relative numbers of Chinese and non-Chinese population in the hills is a difficult task. With the possible exception of the Lolos, the Chinese would doubtless out- number any one other tribe, but still there are in the minority. To say that the Chinese form many tracts of country where they are decidedly one-third of the inhabitants of the hills, and perhaps not be very wide of the mark. other tribos. the remaining two-thirds would ·
This population is divided between very sparsely peopled mountains, which form the greater portion of Yunnan, and very thickly inhabited plains, which contain nearly half the population. tion is mainly Chinese, but not entirely so, for In the plains the popula- in the cold plateaux of the north-west are found Tibetans, while many of the low-lying plains of the south are inhabited by Shans. Moreover, in the centre of the province some of the plains are peopled by Mingchias, while an admixture of Lolos is occasionally found. At a guess nine-tenths of the population of the plains are Major Davies would say that about four-fifths to Chinese, including under this name those who, even if of aboriginal extraction, are now in language and customs undistinguishable from different. Here, as in the plains, one also finds the ruling race. In the hills things are the Chinese, and there is no large tract of
A
HONGKONG LADIES' RECREA
TION CLUB.
ANNUAL RIFLE SHOOTING.
The results of the annual rifle meeting in connection with the Ladies; Recreation Club are as follows:-
75 YARDS SCRATCH.-Mrs. Rissland, 1; Miss
F. Hoffmann, 2 Miss Seth, 3. 75 YARDS HANDICAP.-Mrs. Murray, 1; Miss
Chapman, 2; Mrs. Chapman, 3.
50 YARDS SCRATCH-Miss Loureiro, 1; Mrs.
Bailey, 2; Miss Seth, 3.
50 YARDS HANDICAP.-Miss Rowe, 1; Miss
Hooper, 2; Mrs. Clothier, 3. HIGHEST AGGREGATE SCORE.-Mrs. Rissland,
1; Miss Loureiro, 2.
The Jockey Challenge Cup was won by Miss Gompertz, while the O'Gorman Challenge Cup Rowe. The consolation prize was won by Mrs.
was won by Mrs. Rissland.
HONGKONG C.C.'s TENNIS TOURNA-
MENT.
The finalists in the singles handicap "A" class are C. A. Carr and Captain Beasley, in the championship Captain Beasley and R. Hancock, in the professional pairs Pearce and doubles handicap A", Hutcheson and King Klimanek and Beasley and Bryne, in the
and Byrne and White, and in the doubles han-
"B" dicap Hickling and Hagen and Anderson and Wedd.
ра
On Friday afternoon there Was a large attendance on the Cricket Ground to witness the final match in the singles handicap between C. A. Carr and Captain Brierley. The result was largely as expected, Carr winning every set. His opponent put up a good fight in the third set and drew level at four, each man winning the next game so that they stood five all. Carr. however, secured the next two gamse and won Carr's low drives were difficult to take, and comfortably. The figures were 6/4, 6/3 7/5. Brierley was forced time and again to return high balls which allowed his opponent to smash effectively.
The professional pairs final was also decided yesterday, Captain Beaselay and Lieut. Bryne beating T. E. Pearce and P. H. Klimanek, 6/1, 6/3, 6/3.
Shooting in the neighbourhood of Taiyuanfu is reported better than for several season past. Local sportsmen have been securing excellent and several pigs. Others have secured good baga, bags. Dr. Atwood tops the list, with a leopard, of duck, geese, etc.