Liu Ming-chuan, in a memorial which is endorsed by the Governor-General of the Min-che, reports the completion of the land tax assessment of the island of Formosa and submits the lists of officials and gentry whose zeal in the discharge of their duties connected therewith entitles them to reward.
Memorialist dwells on the ditiiculties which beset a question of this kind, and refers to the experience of the mainland, where, although every district is provided with its own register and map which can be referred to, the assessment of the tax is never completed without much trouble. The present survey in Formosa was begun in the autumn of 1886 and was continued down to the end of last year, when it was finally brought toa close and the tax assessed. During that period cases were brought to light in which false returns were made of the acreage under cultivation, and owing to fresh surveys having had to be made much time was wasted and the com pletion of the whole work was delayed. Considering, however, the intricacies and complications of the undertaking, which were aggravated by the vast distances which separate the local officials, memorialist does not consider the time taken up by it, namely, three years, excessive.
The ssu total of taxes collected in years, including contributions for military purposes, taxes in kind, ete., the loss incurred in the process of meltage being also taken into account, amounted to THs. 183,366 odd, while the present assessment fixes it at 'Tls. 512,969. This latter sum is exclusive of Tls. 128,242 which were collected to provide against the loss incurred by meltage and does not include the rent of Government: lands, viz: 657 which together raise' the total collection to Tls. 674,868 odd, thus showing an increase on the former levy of Tls. 491,502 or, exclusive of the amount allowed for meltage, a net increase of Ths Formosa, which now formsa very important part of the Empire, have largely increased since the island was constituted a separate Goverment. It stands alone and has to rely entirely on ity own resources in times emergency. Exch year the revenue has increased and the State has benefited; the borders have been strengthened and permanent rule has been established. The benevolence of His Majesty has inspired the people and roused them to energy, ud the officials and gentry have put forth every effort to carry out instructions prouiptly and satisfactorily, thereby proving themselves worthy of special recognition.
Memorialist begs that rewards of an exi y be bestowed on Pian Ch'én Tung-tai and a large number of others who have acquitted them selves worthily in the discharge of their duties, while the services of Liu Ju-mei, Shen Wen-hsiung and others he prays may meet with recognition in a minor degree. He has himself conferred rewards of local rank on less deserving officials. Great care has been taken in drawing up the lists submitted and memorialist' begs that His Majesty may be pleased to issue the necessary instructions to the Boards concerned.—Reseript. Let the Buwids examine and report on the twee lists submitted.
12th August.
Text read from the printed page and cleaned; old type leaves the occasional error.