which has the general superintendence of several thousand civil officers, from the viceroy of a province, down to the magistrate of the smallest district.
The second tribunal is that of revenue, appointed to take cognizance of the amount of the population, which the government is very careful to ascertain, in order to know what income may be expected from the various provinces, and what supplies should be transmitted to different parts of the empire, in case of famine. This tribunal also sees to the due collection and transmission of the land tax, which is paid partly in money and partly in grain; the coin of the realm is under their inspection, to see that it be not adulterated, and to "take care that the silver does not leak out of the country." Salt, on which a heavy duty is levied, and over which special officers are placed, is under the care of this board. The expenditure, as well as the income of the country, comes under their control; and the payment of the various officers, with the maintenance of the state sacrifices, is arranged and provided for by them.
The third tribunal is that of rites, taking cognizance of all religious ceremonies, court etiquette, and astrological predictions. For though there be no established religion, or paid hierarchy in China, the rulers think it necessary to perform certain ceremonies, in order to propitiate the gods and overawe the people, of which this board has the superintendence. According to Chinese notions, the supreme in heaven can only be worshipped by the supreme on earth; and in doing this, the emperor is his own priest, presiding at the sacrifice and announcing his prayers, while the people look on in silent awe. At the accession of a monarch, at each of the four seasons, and in times of felicitation,
