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the do enter into the present administrative scheme, being merely a geographical term, as Hokkai-do (northern-sea circuit), Nakesan-do (mid-mountain circuit), etc.

Note 7.—The distinction between the chou and the hien need not be considered by foreign students desiring to form only a general idea of the Chinese system. Some writers, however, call the fu a town of the first order, the chou a town of the second order, and the hien a town of the third order; though, in fact, the word "town" does not properly describe any of these divisions, since each comprises not only a town but also the district surrounding it.

Note 8.—The term "Mandarin," commonly applied by foreigners to Chinese officials, is derived from the Portuguese word mandar, "to command," and is quite unknown to the Chinese language.

Note 9.—"The Middle Kingdom."

Note 10.—The term "tael" is derived from the Hindu "tota" through the Malayan "tahil." It signifies an ounce weight of pure silver, and is not a coin.

Note 11.—In the neighbouring Empire of Japan, where only 13 millions of acres are under cultivation, the land tax yields 40 million yen in round figures. At the same rate—which, so far from being onerous, is admittedly very light—the sum collected in China would be 1,200 million yen, or about 1,000 million taels.

Note 12.—Much of the information here given is abbreviated from a brochure by Mr. Consul-General Jamieson.

Note 13.—Mr. H. A. Giles says that it is derived from li, the thousandth part of a tael, which is nominally one cash, and kin (metal, here used for money). He adds: "A tax, originally of one cash per tael on all sales, voluntarily imposed on themselves by the people, among whom it was at first very popular, with a view of making up the deficiency in the land tax of China, caused by the Taeping and Nienfei troubles.

Note 14.—The Peking Gazette of January 18th, 1875, said: "Likin is in its nature an oppressive institution, only continued in force owing to the necessity of providing resources to meet the army expenditures in the northwest."

Note 15.—Mr. A. Michie in "The Englishman in China."