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authorities, in the compilation of their annual statement of revenue and expenditure. The rules provide for a statement of accounts from every office in the Empire, and a comparative table has in every case to be submitted showing the corresponding receipts and expenditure in the preceding year.

Prince Tsai Tao.

Prince Tsai T'ao left Peking on the 20th March at 6 A.M. on his military mission to Japan, America, aud Europe. He was accompanied by a numerous staff. A large number of officials attended to see him off, and the Japanese, American, and British representatives were also present. The expenses of the Prince's trip are estimated by one paper at 250,000 taels.

Thibet.

The press has followed the doings of the Chinese expedition into Thibet with great interest. One paper has several times reported that it is intended to convert Thibet into a province, owing to the fact that the influence of the Dalai Lama is still very real.

The same paper states that the flight of the Dalai Lama resulted in telegrams to the Central Government from each of the three high Chinese authorities in Thibet, which were full of mutual recriminations. The Government poured oil on the troubled waters by soothing replies. Another paper announces the recall of the Assistant Amban Wen Tsung-yao, and states that the title of amban is to be changed, while in future the temporal government is to be entirely separated from the spiritual.

The press generally is inclined to cavil at the action of the British and Russian Ministers in sending notes to the Wai-wu Fu on the Thibetan question, and one paper published inaccurate résumés of the notes sent in.

A rumour has been published to the effect that Tong Shao-Yi is to be appointed to settle Thibetan affairs.

Chinese Penal Code.

The "Peking Daily News" draws attention to the approaching issue of the new Penal Code, and points out that by a happy coincidence it is exactly 100 years since the promulgation of the Code Napoléon.

The first step taken in the way of judicial reform was the abolition of deportation in 1903, and later on in 1905 the punishment of "ling chi," or slicing to pieces, was abolished, while relations were no longer to be made liable for offences committed by one of their body, and fining was substituted for the use of the bamboo. Further, in 1905 a high commission was appointed composed of Wu Ting-fan and Sheng Chia-pen to prepare a Penal Code. At the same time, codification in other branches of the law was pushed forward, and with the assistance of many law students educated abroad, and of a distinguished jurist from Japan, Dr. Okada, the first draft of the Penal Code was completed two years ago. "Opinions of the different provincial authorities thereon were invited and considered, with the result that the final revision was completed at the end of last year. The revised draft was then referred to the Constitutional Government Committee, which body is expected to report thereon within a year.

There are several points in the Penal Code which are worth noticing. Firstly, there is no special classification of offences as in most of the older codes. Every offence is simply called a crime. Secondly, the new code discards the punishments formerly prevailing in China, i.e., decapitation, transportation, and the use of the bamboo. As substitutes, hanging, imprisonment for life, or for a term and fine, are introduced, so as to bring the Chinese judicial system into line with that of the most civilised country. Other punishments are deprivation of civil and political rights and the forfeiture of property. Thirdly, the system of conditional sentence is an innovation in the Chinese code. Under this the judge will have the power to suspend a sentence of imprisonment for less than three years being carried out, on the condition that the offender shall not commit another offence during a period of from three to five years. In the treatment of juvenile offenders the Penal Code is exceedingly liberal. It is provided that a child under 15 who commits a crime will not be punished for his misdeed, but the judge may send him to a reformatory school.

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In order to bring the Chinese judicial system abreast with the time, there are incorporated with the new Penal Code quite a number of offences which were formerly unknown in China. Among these may be mentioned offences relating to elections, offences relating to foreign diplomats, offences relating to telegraphs and railways, offences relating to opium and lotteries, and such offences as counterfeiting coins and paper money, forgery, and violation of weight and measurement regulations.

The new Penal Code consists of 409 short articles, and is divided into two general parts, dealing with general principles and specific offences respectively.

Tich Liang.

On the 17th March a decree was issued allowing Tich Liang, the Minister of War, to resign on account of ill-health, and Yin Ch'ang, at present Minister to Germany, was appointed to succeed him. It has been known for some time that the Throne was not satisfied with the conduct of affairs in the Board of War owing to the friction which existed between Tich Liang and Prince Tsai T'ao, the latter of whom is the head of the newly-formed general staff. Yin Ch'ang has the reputation of being experienced in military matters, and is said to be greatly in favour of training the Chinese army on the German model.

Miscellaneous.

Two Frenchmen, formerly employed on the Luhan Railway, have applied to the magistrate of Ta Hsing Hsien for permission to be naturalised as Chinese subjects. Their petition was referred to the Wai-wu Pu, who, being satisfied of their eligibility, have issued orders to the Shuntien Prefect to take the necessary steps to that end under the new Naturalisation Laws.

One paper complains that there have been numerous abuses in the present election of members to the Senate, especially among the members of the Board of Education. Voting tickets have been monopolised by a few individuals, and undue influence has been used over voters, either by bribery or force, while the nomination of candidates has depended on the amount of "squeeze" given.

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