734
CHINA
were
Ta Hsio-sz, or Ministers of State. Under their orders until recently were the Boards of Government, each of which was presided over by a Manchu and Chinese. The establishment of Constitutional Government having been decided upon, and the reform of the official system being recognised as a necessary preliminary measure, these admini- strative Boards were re-arranged and increased from seven to twelve in accordance with an Imperial Edict promulgated on November 6th, 1906. The Chun Chi-chu or Grand Council of State and the Grand Secretariat were undisturbed by the Edict, but the Boards or Ministries are now constituted as follows:-(1) The WaiWu Pu, Ministry of Foreign Affairs ;(2) Li PuMinistry of Civil Appointments; (3) Min Cheng Pu, Ministry of the Interior; (4) Chih Tu Pu, Ministry of Finance ; (5) Li PuMinistry of Rites and 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, i.e., 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. Provincial Councils established in October, 1909, and a National Assembly came into existence on October 3rd, 1910. Their duties are purely consultative, the actual Government remaining in the hands of the officials. The intention had been to grant a full Par iament of two chambers in 1917, the intervening years being devoted to preparations for the change; but in response to repeated memorials from the Provincial Councils, supported finally by a unanimous vote of the National Assembly, the Throne shortened the period by four years.
The full Parliament will therefore come into existence in 1913. The whole constitutional plan is apparently to be modelled on the Japanese system.
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 1910 amounted to Tls. 35,399,818. Mr. H. B. Morse, Commissioner of Customs and Statistical Secretary to the Inspectorate-General of Customs, in 1907, computed the revenue of the Imperial Government at Taels 102,924,000, and the imperial expenditure, so far as is known or reported, was calculated at Taels 136,496,000, giving an excess of expenditure over revenue amounting to Tls. 33,572,000, “indicating, as the government is far from bank- rupt, a considerable degree of elasticity in the revenue,' Besides the revenue from the Customs given above, the receipts from the other principal sources, allocated to Imperial purposes, are in round sums : Land tax, Taels 26,000,000 ; Tribute, Tls. 7, 00,000; Native Customs, Tls. 4,000,000; Salt gabelle, Tls. 13,000,000; Miscellaneous taxes, Tis. 4,000,000; Lekin on general merchandise and native customs, Tls. 14,000,000. Mr. Morse estimates that in addition about Tls. 142,000,000 for provincialadministration and Tls.43,000,000 for local administration, is raised, giving a grand total of Tls. 284,000,000-a sum which, as Mr. Morse remarks, is an obviously insufficient sum on which to maintain the fabric of government of an Empire like China. Recently a serious attempt to evolve a National Budget has been discussed, but this is a task which has been described by a competent authority as one to puzzle the shrewdest firm of chartered account- ants. 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 modifications were decided upon in 1901 in the fiscal plans of both the central and provisional governments to enable China to meet the obliga tions 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 an 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 late Inspector-General of the Imperial Maritime Customs, estimated in 1904 the possible revenue from a reform of the Land Tax at 400 million tails.
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