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before vessels cleared. The collectors being members of the Provincial Government, "made their returns, not direct to Peking, but to the governor or viceroy of the province where the port was situated, who in turn reported to the Board of Revenue in the same way as he reported any ordinary branch of his receipts. Conversely, all orders as to apportionment or paying out the money came first to the governor, who again passed them on to the customs treasurer." So that in theory the customs revenue of a port might be classed as part of the revenue of the province in which it was situated. Practically, however, the governors never looked upon the customs revenue as falling within their control, and although a considerable portion did come in aid of certain provincial expenditures, it was by virtue of the specific authority of the Board of Revenue (in Peking) and not as a right. Formerly the general method of dealing with the customs revenue was that four-tenths were appropriated direct by the Peking Government and the remainder devoted to various purposes, as the support of foreign legations, the expenditures of the Naval Board, the lighting and defence of the coasts, etc. But practically the whole collection is now required for the service of the foreign debt. It amounts to 23 millions of taels, approximately, and it will be increased to about 26 millions when arrangements, already in progress, have been completed for raising