One of the Manchu Censors recently represented that numerous elfices had sprung up in Paotingfu and other district towns in Chihli with the ostensible object of making a reassessment of the land tax but in reality to provide appointments for unemployed otticials. The multiplicity of these offices caused, it was stated, not only needless expenditure, but afforded an opportunity for illegal extortion, and it was sug gested that Li Hung-chang should be in structed to have them abolished and to entrust the work of registration to the district officers to whom it properly appertained. A decree was issued in this sense and Li Hung-chang was furnished with a copy of it for his guidance. In acknowledging its receipt the Vicervy enters into a defence of the systems which was attacked by the Censor. He explains that there are vast tracts of country in Chibli originally the property of Manchus, which since their transfer to Chinese owners have ceased to pay the land tax or rent to the State. The attention of the Board of Revenue was directed to the subject some three years ago and at its instance regulations were drawn up for dealing fully with the matter. Sung-chun, who at that time became Financial Commissioner of Chihli, considered that the question had a vital bearing on the interests of the province, and thought that the only method of dealing effectively with it was to appoint responsible agents to undertake the duties which had hitherto been a source of abuse in the hands of the Yamen underlings. Acting upon precedents established in the. reigns of Chia Ch'in; and Tao Kuang he created special Boat for the purpose of dealing with land assessment, and provided it with quarters in his own Yamen. The amount of expenditure incurred was inconsiderable and was disbursed from the Financial Commissioner's Treasury. The only other place in the province where a similar office was estab-
Text read from the printed page and cleaned; old type leaves the occasional error.