Page:Brinkley - China - Volume 2.djvu/146

Enough has already been said as to the elasticity of the above figures, supposing that the administration were placed on what in the Occident would be termed an honest basis. India, for example, pays a land tax of 100 million taels and a salt tax of 33 millions, or a total of 133 millions, against a corresponding figure of 45 millions in China. The general likin item, again, were commutation effected on the basis of an additional ten per cent to the customs tariff, would be changed from 13 to 19 millions; the native customs ought to yield easily 8 millions instead of 4, and the duty and likin on domestic opium should be at least 15 millions in lieu of 2¾; so that from these three sources the return should be 42 millions, not 19¾. Altogether there is no difficulty in supposing that China's revenue might over 200 million taels instead of 105 millions. Japan with her population of 42 millions and her arable area of only 13 millions of acres, pays without any difficulty a sum of 140 millions of taels annually to the State, exclusive of local taxes, whereas China, with a population of 420 millions and an arable area of 400 million acres, pays only 106 million taels inclusive of local taxes.

Turning now to expenditures, it is to be noted, in the first place, that out of a total nominal collection of 105¾ million taels, only 19½ millions