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as so many independent sovereignties with 

 their viceroys in command. If a requisi- 

 tion is made on a viceroy for a certain 

 amount of money the viceroy proceeds to 

 collect the amount he may wish, and after 

 paying the requisition of the emperor 

 accounts to himself for any balance. If 

 money is scarce in a province, and the 

 viceroy desires to do so, he establishes a 

 mint and coins what he wants. In theory, 

 the taxes are levied in accordance with 

 equity, but in practice the amount is fixed 

 and collected as the provincial officials may 

 need a large or a small sum. This illus- 

 tration will suffice to prove the statement, 

 that the theory and practice of the govern- 

 ment are materially different, for a chief 

 function of an absolute ruler is the regula- 

 tion of the money of his empire, how it 

 shall be coined, and how taxes shall be 

 collected, two of the most important 

 attributes of sovereignty, and with which, 

 in China, the emperor practically does not 

 appear to concern himself. 



In practice, each province exists as an 

 independent unit and is sufficient unto it- 

 self, and this is a pivotal fact which should 

 be constantly kept in mind when studying 



