Jan, 16th.—The Court Circular records the presentation of a memorial from the Board of Astromony, naming the day fixed upon for the issue of the manifesto announcing to the people the decease of the Into Emperor.
The Grand Council received a Dectee in the Vermilion pencil, selecting from among the characters submitted, the designation Kwaxo Si JOG -as the style to be adopted from the first of the coming year as the style of the reign.
Tau. 17th.—A Decree, in reply to a memorial from the princes and nobles, urging that the announced determination of Hit Majesty to observe three years of mourning for his deceased predecessor may be revoked. The grief which His Majesty feels is so profound, and the gratitude he owes so immense, that life-long mourning would itself be insufficient to discharge his obligation, He cannot bring himself to abate any portion of the three years of mourning which are, indeed, imposed by the ancient Ritual. The official body and the people will observe the regulations heretofore in force; but jesty will continue to wear ing garb for three years. (N.B.—The declaration repeated above is but a part of the routine observed on all occasions of the kind. After two further entreaties on the part of his ministers, the sovereign will declare that he yields to their persuasion, and will reduce the term of mourning to twenty-seven days, in lieu of the like number of months, which constitute the nominal three years 18th—(1)—A Decree. Shen Pao-and his colleagues memorialize ting that the Governor Fuhkien be removed to resid in Formosa, for the more effectual di charge of his.duty.—Lot the proper Di partments consider and report hereupon.
(2)—The Censor Hu Ting-kwei izes requesting that in view of the deficiencies in the funds supplied to the Imperial treasury, a Decree be issued appointing @ commission of high officials to visit the Provinces, for the purpose of amining stringently the accounts of income and expenditure, so that wasteful outlay may be checked and provision be made for financial requirements. He begs leave to obser mising that established rules are in existence regulating the proper amount of the national revenue and of expenditure in all departments of the State, an annual surplus being in fact provided for after meeting the requirements of ead ar out of the revenue collected,—'that during the reigns K'ien-Lung and Kia K'ing (A.D, 1736-1820), the treasury was abun-dautly supplied; and that notwithst: ing the drain ilad i Tao Kwang by the wars successively carried on in Turkestan and on the. coast, which necessitated an expenditure of several tens of mi of taels, beside still heavier expenditure on the annual requirements of the grain transport and the Yellow River works, there remained nevertheless, on a scrutiny being held in 1846 of the contents of the treasury of the Board of Reve a balance of the reserve fund amount to twal or fifteen millions of taels. During the reign Hien Feng, excuse might be alleged on account of the prevalence of rebellion; but by the third year of 'T'ung Che (1864) the most productive regions of the South-east had eon reduced to tranquillity, and all taxes and dues were collected as usual, whilst the revenue from sales of office, li-kin, and foreign Customs' duties, &¢., well nigh doubled in amount the total derived from the regular sources of revenue (i.c., land, rice, and salt tax). Whilst, however, the regular army had become, to all appearance 'a mere useless institution, irregular forces seemed to have been adopted as part of the established system, so that the maintenance of these levies has had to be provided for over and above the pay of the regular troops, which, alone, the Imperial taxation is designed to furnish. Insolvency is the inevitable consequence of this state of affairs. In the Censor's humble ion, the finances can never be brought into order until the irregular levies are disbanded; but, if the provincial Governments are left to take this action as seems fit to themselves, the consequence will be that, as it appears, after repeated Decrees, the provinces will simply continue in their old routine, and treat the orders they receive as an empty form. With a view to provide a remedy, therefore, the Censor would, if permitted, suggest that a commission be selected by His Majesty from among high officers of ability' and experience, who should seve rally visit the different Provinces, and take action in concert with the high one thorities, in the same way as in the conduct of military inspections, to examine into the organization of the irregular levies and proceed to reduce their numbers with a vigorous hand, This should be done in such © manner as to bring the provincial forces, by disbandment or incorporation, down to the numbers allotted by regulation for the army of each province, This would be one of the means the Censor would suggest toward restoring finance efficiency.—The second branch of subject, relating to revenue, is introduced by the remark that, as regards income from "contributions" (i.e., purchase of ofice), the accounts can be checked by the certificates issued, but that as regards the war-tax on merchandize, or likin, no proper accounts are rendered, and' the Board of Revenue has no means of oxercising a supervision or audit over them. Taking, however, as. basis of comparison, the li-kin on salt, in appears that in the Liang Hwai (or North China) division of the gabelle, the quantity of alt which by regulation should be passed into consumption annually is 500,000.and odd yin (Go4catties each), upon which stax islovia of Tis, 8.4, odd per yin, millions of tacle tive divisions "of Chehkiang, Fuhl Kwangtung, and Szech'van, collection, under the hi ordinary impost, of several tons of 'When to this is added the war tax, the amount is more than doubled. 'Thoreason why, out of so vaste revenue, the amounts remitted to the Peking' treasury are so insignificant, in great measure, the outlay lotted to the pay of the troops, but also, in no slight degree, the unnecessary expenditure on objects.of no pressing consequence and on useless tax-station Censor begs to observe that the likin is in its nature an oppressive institution, only continued: in force owing to the necessity of providing resources to meet the army expenditure in the north-west, In order that revenue may be adequate, however, to the requirements it is intended useless expense must be done away with; and the Censor would thor fore urge that the con ers whose appointment he' recommends should, in issiting the Two Kinng, the Two An, the Two Kwang, Fuhkien, Chekiang and Szechwan, the provinces where the likin taxation is heaviest, take action with the provincial governments in investigating the accounts of revenue and expenditure; and having established an average based on the accounts of three successive years, should draw up regula~ tions thereupon to be submitted for 1mporial sanction. Steps should at once be taken, with reference to all manufacturing, of no pressing consequence, an useless and oppressive tax-stations, to effect reductions either by incorporation, or, where feasible, by abolition. (For rescript, referring this Memorial for consideration, see Gazette of 3rd inst.)
Jau.-19th.—(1)—A Decree, based upon a memorial by Kin-shun, commanding the army of Kansuh beyond the Wall, who has requested that rewards be bestowed upon the provincial authorities of Shensi, for their activity in maintaining the continual despatch of funds and military suppl
Text read from the printed page and cleaned; old type leaves the occasional error.