CHINA.

361

administration of the army; (5) The board of public works; and (6) The high tribunal of criminal jurisdiction; (7) The board of admiralty, newly formed to govern the infant navy of China. To these must be added the Tsung-li Yamên, or board of foreign affairs. 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, under two presidents, the one of Manchu and the other of Chinese birth. 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 pre- sent at the meetings of each of the six government boards.

The estimates of the public revenue of China vary greatly, and, while they are stated by some to exceed 100 millions sterling, are held by others not to come up to half that amount. Official returns of the Chinese Government, published in 1844, stated the annual revenue at that time at Tls. 191,803,139, or £63,934,713. Accord- ing to the memorials from officials published in the Peking Gazette, it would appear that there are almost constant deficits, which the governors and high officials of pro- vinces must cover by extraordinary taxation. Occasionally the Treasury is replenished by a liberal sale to their relatives of posthumous honours to the departed and of decorations to the living. The public revenue is mainly derived from three sources, namely, customs duties, licences, and a tax upon land, but the receipts from the foreign customs are alone made known. According to the returns published by the Government, the total receipts from foreign customs were as follow in each of the sixteen years from 1870 to 1885:-

1870.....

1871..

1872...

1873..

1874.

1875..

1876.

1877...

THAR.

REVENUE.

Haikwan Tls.

9,543,977

11,216,146

1878...... 1879.

1880...

11,678,636

10,977,082 1881

11,497,272 1882.

11,968,109

1883.

12,152,921

1884...

12,067,078

1885

YEAR.

REVENUE,

Haikwan Tls.

12,483,988

13,531,670

14,258,583

14,685,162

14,085,672

13,286,757

13,510,712

14,472,766

China had no foreign debt till the end of 1874. It was announced on December 30th, 1874, that the Government had contracted a loan of £627,675, bearing 8 por cent. interest. The loan was issued at 95 per cent. through the Hongkong and Shanghai Bank, under Imperial authority and secured by the customs' revenue. Other loans were contracted in 1875, 1877, and 1879, but these have all been paid off in full. Since then a number of loans have been raised, most of them through the agency of the Hongkong and Shanghai Bank. The following statement shows the present indebtedness of the Chinese Government:--

In 1881, 4,384,000 Shanghai taels, at 8 per cent., say

£1,098,000

Of this loan 2,740,000 taels still remains due, say

685,000

In 1883, 2,000,000 taels, at 9 per cent., say

500,000

Salt revenue pledged as security, and loan repayable within three years.

In 1881, 1,140,000 taels, at 9 per cent., say

285,000

Security not mentioned in Imperial Decree approving loan.

In 1984, at 10 per cent.

1,500,000

Security, Maritime Customs.

In 1885, 2,000,000 taels, at 10 per cent., say

Security, Maritime Customs. Loan repayable in ten years.

In 1885, 1,000,000 taels, at 10 per cent., say

Security, Maritime Customs.

In 1885, at 9 per cent. ...

Security, Maritime Customs.

In 1885, 4,000,000 Shanghai taels, at 9 per cent., say

Security, Maritime Customs.

500,000

250,000

750,000

1,000,000

Total Foreign Debt

AREA AND POPULATION.

£5,470,000

China proper, extending over 73,093 geographical, or 1,534,953 English square

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