The Archive · 1929

Taxes in China Past and Present

Land Tax the Main Source of Empire Revenue: The Principle of Letting Things Alone row 4 Conse, Less than 30 years ago, the: doctrine of national finance' and taxation in their modern and in that term. Collection has _always been made in cash. is first converted in taels then into scientific sense, was unknown to the Chinese intellectuals. During' the period when China was under. the empire, the public treasury was. no concern of the people, it had always been treated as the personal property of the ruling house. An emperor could manage it in the way he thought fit without let or hhindranco on the part of the ratepayers. 'Taxes were some sort! of a tribute due to him from his subjects. 'The national treasury' and revenue were formerly under the control of what had been erroneously termed the Ministry of Revenue, the literal translation of that functionary should have been the Ministry of Population, or Wu copper cash or.dollars at some fixed rate of exchange slightly higher than thb actual market rate, In fixing the rate of exchange, the collecting officers never acted arbitrarily, it was a matter of bargaining between them and the great Inndowners.

The Chih Hsien's Commission The Chih Hsien, or district magistrate of a district, with the assistance of the tipao did the job of collection. The latter a Semi-oficial person, wax supposed to undertake the work gratis always of course making whatever hho could out of the tax payers; as his tip. in. consideration of "his lly free services, he was

Text read from the printed page and cleaned; old type leaves the occasional error.

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