quired to contribute, b y any new affeffinent-, to make up as
given fum for the, extraordinary expences o f the ftate, except
in cafes o f rebellion, when an additional tax is fomedmes im-
pofed on the neighbouring provinces. But in general the executive
government muft adapt its wants to the ordinary fupplies,.
iuftead o f calling on the people for extraordinary contributions..
T he amount o f the revenues o f this great empire has been differently
Hated. As the principal branch, the land-tax, is paid?
in kind,, it is indeed fcarcely poffible to eftimate the receipt o f
it accurately,, as it will greatly depend, on the ftate o f the crop..
An, Emperor who aims at popularity never fails to remit this,
tax or rent, in foch diftridts as have fuffered by drought or
inundation- Chou-tu-gin. gave to Lord Macartney, from the
imperial, rent-roll, a rough iketch o f the fums raifed in each;
province, making, them to amount in the whole to about fixty-
fix millions fterling; which is not more than twice the revenue
o f the ftate in Great Britain, exclufive o f the poor’s-rate and?
other, parochial taxes, in 1803, and which, gives, as I before
o.bfer.ved, i f reduced to a capitation, the fum o f about four
fliillings for each: individual, whilft that o f Great. Britain, by
an analogous computation, would amount to about fifteen times
that fum. I ihould; fuppofe,. however, that a ihilling in China,
generally fpeaWng, will, go as far as three, in Great Britain.
From the produce^ o f the taxes-the civil and! military-efta-
blilhments, and all the incidental and extraordinary expences,.
are firft paid on the fpot where they are incurred, out o f the provincial
magazines, and the remainder is; remitted to the Imperial
treafury in Pekin- to meet the expences o f the court, the
eftabliihment
eftabliihment o f the Emperor, his palaces, temples, gardens,
women, and princes o f the blood. The confifcations, prefents,
tributes, and other articles, may be reckoned as his privy purfe.
T he furplus revenue remitted to Pekin, in the year 1792, was
ftated to be about 36,000,000 ounces o f filver, or 12,000,0001.
fterling. It is a general opinion among the Chinefe part o f his
fubjafts, that vaft fums o f the furplus revenue and fuch as
avife from confifeatitms are annually fent to Moukden, the
capital o f Man-tcLco- Taatary j but this ihould appear to be ail
erroneous opinion founded on prejudice. Notwithftanding the
enormous wealth o f Ho-tcbung-tang, that filled the Imperial
coifers, the prefoni Emperor found it neceffary the fame year to
accept an offering, as it was called, o f 500,000 ounces o f filver,
o r i 66,;6661. fterliing, from the fait merchants o f Canton, and!
fums o f money and articles o f merchandize from other cpiattersg
to enable him to quell a rebellion that was? raging hr one o f the
weftern provinces. He even fent down, to Canton a quantity
o f pearls, agates, ferpentines, and- other ftones o f little value, in>
the hope o f raifing.a temporary fupply from the fale o f themi
to foreign merchants. The Emperor o f China, therefore, has
not fo much wealth at his difpofal as.has ufually been: Imagined!
He even accepts o f patriotic gifts from individuals,, cortfifting
o f pieces o f porcelain, filks,.fans, tea,, and* fiich-like triflings
articles, which afterwards ferve as- prefents to-foreign embaf-
fadors, and each gift is pompoufly proclaimed: in. the Pekin
gazette..
The chief officers in the civil departments o f government'
independent o f the minifters and the different boards in Pekin,
3 f 2 according