REVIEWS OF RECENT BOOKS 203 



Dr. Legge. Then, as to the origin of tones, our Author says, "The 

 natural difficulty arising out of the comparatively limited play of the 

 organs of speech of the Chinese race, is one cause of these." After 

 seeing how well the Chinese master foreign languages of all kinds, it 

 seems difficult to believe that the paucity of sounds and more especially 

 the tones, are due to lack of ability to pronounce other sounds. 



There are some chapters of course, which the ordinary reader will 

 undoubtedly skip, but on the whole, he will find that this book is 

 up-to-date, and based on a thorough study of all the facts' that are 

 available, though one would wish there were more of these than there 

 are in some departments of research. Our Author says that his work 

 includes the present day changes in China, although on this head, the 

 materials at his disposal are not so copious. However, our Author 

 warns us in a note at the end of his preface, that he does not profess 

 to take account of the very latest developments, which it is felt, are 

 still in such a state of uncertainty, as that it would be premature to 

 pronounce any definite judgement on them at the present stage. All of 

 which is indeed quite true, though not very satisfying. However, we 

 are thankful to the Author for what he has given us, and we should not 

 complain if we have not received something different. He has given us 

 his best, for which we all thank him. D. MacG. 



Kiangsi Native Trade and Its Taxation. By Stanley Wright. 



Shanghai, 1920. 

 Correct statistics and a full knowledge of revenue are the essential 

 elements of an honest public service. China has been lacking in these 

 and hence the prevalence of general corruption in the finances of the- 

 empire. Mr. Wright has supplied an exhaustive account of the 

 taxation of the province of Kiangsi, and if every province had a 

 similar record to the one under review it would be the greatest boon 

 to China. 



We venture to say that this is one of the most remarkable books 

 ever issued in China on provincial finances, local trade, and products. 

 The Author has given us a work full of information, every fact has 

 been collected ; all details of administration of the revenue, as well as 

 every kind of likin together with the amount of duty due on every 

 article are explicitly given. There is no branch left untouched. Not 

 only is there a description of the sumptuary enactments of the past, 

 but present administrative practices are recorded. The book is 

 crammed full of information. It is well illustrated ; above all it is 

 well written. Mr. Gladstone had the art of giving a fascination to the 

 enumeration of dry figures, and Mr. Wright has come very near it. 

 Further there is a Bibliography to every chapter. 



Mr. Wright deserves the highest thanks for this splendid and 

 remarkable work. M. 



