Chéh, Liu K'un-yi, Governor-General of the "Pwo Kiang, and Ting Pao-chen, Governor-General of Szechuen, are coni-mitted to the Board for the determination of a distinguished form of toward. A of minor officers for whom honours are also ited is referred to the Board for consideration.
(2) A decree. The Board of Revenue submit a memorial upon the subject of raising funds for military expenditure. The annual expenditure and income of the Empire is of course governed by fixed rules; but when military operations commenced the calls for supplies were so numerous and heavy, that the Treasuries both in the capital aid the provinces were all reduced to a condition of exhaustion. Since the establishment of pence, the Imperial Treasury has not recovered its pristine condition of plenty, a result that is entirely attributable to the inability to restore to its proper condition the source from whence its wealth was derived, while due economy was not exercised in matters of expenditure that were capable of postponement. The result is that there is no provision for present or future contingencies, a condition of things that does not indicate a cautious or carefull policy.
As regards the suggestions made by the Board for the cultivation of waste lands, if the scheme can indeed be carried out in a true spirit of zeal for a few years, what is there to prevent a gradual restoration of the revenue that used to be derived from land? The system of purchasing licenses to deal in salt will not interfere in any way with the regulations originally drawn up when the system of licenses was introduced, and will not bear hardly upon the dealers.
The suggestions for a thorough enquiry into Customs taxation and the reorganisation of lekin are both matters of immediate interest, and stringent regulations require to be drawn up, after accurate enquiry has been made. Every fraction of land-tax collected by department or district magistrates is the property of the State, and no defalcations can be suffered [in the accounts rendered by them.] The suguestions of the Board that a severe scrutiny of the accounts of retiring and incoming Magistrates shall be held, and that all accounts of expenditure by which remittances are reduced, as reported by provincial high authorities to His Majesty, shall be rigidly examined, are made in the interests of the revenues of the Empire, and may, therefore, as well as their pro-Pesals for the reduction of anti-extortion allowances, etc., be given effect to seriatim, heir proposals, again, for the abandonment of all public works not calling for immediate attention, and a verification of the monetary commutations granted to the small store and silk and satin dépota are offered in the interests of economy, and We sanction the adoption of them all. To sum up the matter briefly. Systems must have men [able and willing]
carry them out. If Our Ministers who are entrusted with active duties will with genuine energy and true sincerity of heart, really apply themselves to the gradual and steady execution [of the reforms suggested], their efforts will naturally be attende with success, If, on the other hand, they make a mere pretence of doing so, plans however admirable, and objects however good, will be regarded as mere empty words, and, as in former instances, will not remed: the constitutional defects' complained of The abandonment of public works and the scrutiny of monetary commutations are duties that devolve upon the Board of Revenue, but the execution of the other reforms suggested falls upon Our servants in the provinces, and ata time like the present, when the Empire is beset with so many difficulties, they will surely not be so unmindful of the favours and benefits they have received from their country as to be careless and lax in the performance of their duty. Let them then upon receipt of this decree show an example to their respective provincial governments and lead on the Superintendents of Customs to brace up their energies, and devote themselves with their whole heart to the execution of the duties that devolve upon them. Let them not be deterred from doing what they have to do by a fear of unpopularity or reproach; let them not tread on the borders of partiality and favouritism, be afraid of difficulties or hardships, or countenance deceit of any kind, Their great aim must be to secure the interests of the State and the people, that they may prove themselves not unworthy of the responsibilities they have been entrusted with, They will at once take into consideration the course of action they propose to adopt, and are called upon to report the same to Us within the space of two months. They will also lay before Us any schemes for the increase of the revenue that can, in their opinion, be adopted without injury to the people, (3) Pien Pao-ch'iian 4B FR is appointed Financial Commi Kiangsi, and Shen Ying-k'uci is appointed Judge of Shensi.
March 7th.—(1) Memorial from Ho hing, Governor-General of Min Chéh, rwarding a return of the aged graduates at the recent examination for the chu-jen degree at Foochow who failed to obtain a place. He finds that there were five graduates above the age of 90 and ton above the age of 80. He begs to submit a list of their names and to solicit for them the bestowal of an honorary degree. Referred to the Board of Ceremonies.
(2) Lo Fang-chi, newly-appointed Governor of Fuhkien, reports his arrival at Foochow and the assumption of the duties of his post.
(8) The Governor-General similarly reports that he has relinquished the charge of the Governor's duties, (4) Tu Tsung-ying, Governor of Honan, also forwards a return of the aged graduates who have failed to obtain a place at the recent examination for the degree of provineial graduate. He finds that there are three above the age of 90 years and eight
Text read from the printed page and cleaned; old type leaves the occasional error.