136 Papre Serra’s Notices of China. 
particular, which is at the head of most of those in the country, is always 
governed by one of these. His duty is to pay into the Exchequer 1,470,000 
tales, or ounces of silver, and to make three presents: one in the fifth 
moon, another on the birth-day of the Emperor, and a third at the end of 
the year, which amount to 800,000 pieces in value; consisting, principally 
of European articles. This mode of fixing the tribute is somewhat singular, it 
being according to an estimate made by the Judges. These and other tributes 
taken into the account, the revenue, according to the almanack, may be esti- 
mated at 150,000,000 of cruzados* in specie and grain, of which latter 10,000 
boat loads of 1,100 sacks in each are taken to Pekin, and the rest is laid up in 
numerous granaries in the provinces, for the maintenance of the troops and 
succour of the people in the years of famine, which are very frequent in some 
parts of China. On such occasions the grain is distributed gratis, or sold at 
a small price; the Emperor also does not exact the land-tax when the scarcity is 
great. As there are years in which some officers represent that they must lose 
by the year being bad or the revenue poor, the Government takes the pre- 
caution of appointing, for such years, the persons who have served in the 
most productive. The officers of Chinese Customs are far less rigorous than 
those of Europe, being content to receive an oral or written testimony as 
to the goods transported, without opening chests or bales, unless when there 
is cause for suspecting a contraband traffic, which, in the interior of China, 
is very rare. As to the taxes, they conform themselves strictly to the 
instructions of the Exchequer at Peking, which are published with this 
view. 
No. 6. 
The Emperor K1a-x1nc, Father of the reigning Prince. 
Daily, and without fail, he transacted the duties of his station; gave 
audience early in the morning—from which no Emperor excuses himself, 
unless by reason of serious illness—and, having despatched the business 
submitted to him, he retired to play on instruments and sing with his 
comedians; after which he drank to intoxication. In this state the 
remainder of the day was passed ; and at night he proceeded with some of his 
* The new cruzado in silver is worth 2s. 6d. According to this statement, the revenue of 
China would amount, in silver and grain, to only £18,750,000. I have given an account of the 
Almanack above referred to, and a detailed statement of the amount of the taxes, in the “ Asiatic 
Journal” for 1817, pp. 333-4, 430-1.—W. H. " 
