(2) Tsten Yii-ying, Viceroy of Yunnan and Kueichow, presents " Memorial on the taxation of native opium in Yunnan. The Memorialist recently received " communication from the Board of Revenue enclosing copy of a manorial by the Tsung-li Yanwén and desiring him to report to His Majesty whether any opium was produced in Yunnan, and, if s0, to what taxation it was subjected. He thereupon i provincial treasurer and the Li take the required enquiries without loss time. According tothe information they have now furnished to him, the opium grown in Yiinnon comes principally from the parts of the province inhabited by aborigines, It is also cultivated in several of the Chinese districts; but on account of the prohibitions in force' this is only done surreptitiously and to a limited extent. Yiimun opium is said to be inferior to the foreign drug in quality. It fetches but a low price and the profits on it are small, though the cust of production is heavy. Tt must be exported to Canton or Szechuen and mixed with foreign opium before purchasers for it can be found. As the existence of such op is known, likin has to be collected on it in accordance with the rules for the taxation of opium. This has hitherto been done by the general likin offices, the smallness of the receipts not warranting the institution of special barriers. Under these cireumstances the Provincial Treasurer and the Likin Board do not recommend the institution of a separate likin ofice with a view to increasing the taxation on motive opiw The Memorialist having made enquiries is able to vouch for the correctness of these facts, which he humbly lays before His Majesty.—Autograph Rescript: Let the yamién concerned take note.
YUNNAN ARMY REFORM,
ying: The Viceroy points out the necessity (3) A postscript Memorial by een of rendering the Yunnan army perfectly efficient at the present day. Under the regulations at present in force skill in archery and in handling firearms are regarded as equally important. Te is not lenied by the Memorialist that the use of the bow and arrow should be retained asa test of men's personal qualities; but still he submits that the rifle and the cannon are the weapons by which victories are won. He therefore proposes to make no alterations in the rules as to shooting with bows and arrows, but in addition to test the skill of his officers in target practice with firearms. The targets will be one foot square and the distance for shooting five hundred yards. All officers from the rank of corporal
in the competitions, which will be held in that of colonel will be required total part the presence of the Viceroy. Those stationed st the provincial capital will shoot monthly, and those elsewhere will be summoned in rotation for the purpose, Such
Text read from the printed page and cleaned; old type leaves the occasional error.