It appears that formerly in Kiangsi, as in certain other provinces, the land tax was collected in kind and the grain forwarded to Peking. This year at the instance of the Board of Revenue the Governor has been instructed that he must do his utmost to resume the old system, instead of as in recent years commuting the tax and remitting silver to the capital. In reply the Governor states that the present practice was commenced in the year 1853 in consequence of orders received from Peking, and he proceeds to give reasons against changing from it again. In the frst place the people are contented with the rate of commutation. Secondly the route is much longer than from Kiangsu or Chekiang and the navigation of the Poyang Lake ud the Yangtze is difficult for the grain boats in stormy weather. The cost of freight would thus amount to a considerable sum. Though the change would be nominally the resumption of an old system, in reality it would be like the inauguration of & new one. For the granaries having been long destroyed they must all be rebuilt, and there are no funds
disappeared, and it would not be easy to for the _purpase. The boats have get them together again. The memorialist knows that corn is a prime necessity at Peking, that the commutation was only a temporary measure; and, were the resumption of the old plan practicable at the moment, he would not dare to postpone it. But apart from what he said above, the farmers have been in difficulties from bad seasons ever since the end of the Taiping rebellion. This very year in Chian and other prefectures the rains were so continued in May and June that the mountain streams were swollen, and floods occurred in the low lands, by which the early crops of rice were drowned. In the latter part of the summer there was a perind of drought and burning heat, which withered up the late rice in the higher ground. Thus the autumn harvest was a deficient one, and the price of grain rose. Looking at the circumstances of the farmers at the present moment, the memorialist ig feels that a change at the moment is impossible. He therefore begs that he may be allowed to continue the collection of tax in money. Orders have been sent to the local authorities to take care that the tax for the present "season be paid in full without delay, and that any arrears from past years be made good at the same time,—Approved.
Text read from the printed page and cleaned; old type leaves the occasional error.