that the Chinese government feels no small solicitude in providing for the necessary wants of the people. And on this account, as well as for raising a revenue, they endeavor to secure the cultivation of all the lands in the empire, and have framed their laws accordingly. Whoever neglects to cultivate his lands or to pay his taxes, exposes himself to punishment.
The taxes are paid both in money and kind. According to the regulations concerning coinage, there are founderies and mints, where the metal is prepared and cast, and also store-houses in which the coin is deposited, until required for public service. The quantity of metal coined in the former, and the periods of its issue from the latter, are fixed by the Board of Revenue, “in order that the successive supplies of coin for the use of the people may correspond with their wants, and be regulated according to the market-prices of gold, silver, grain, and other articles in general use and consumption.” In no private dwelling of any soldier or citizen shall any utensils of copper be used, except mirrors, military arms, bells and articles especially consecrated to religious purposes. Whatever quantity any individual may have in excess, he is permitted to sell to government, and at a fixed rate. And whoever buys or sells copper clandestinely, or conceals the same in his house, shall be punished with the bamboo.
On account of the inconvenience which would attend the payment of large sums in their coin, of which they have only one kind (the tseën, or cash), and as paper currency is not in use, ingots of silver, of one and of ten Chinese ounces (leäng or taels) weight, are used in payments to gevernment. Gold is also used.—Whoever has the charge of collecting or receiving money due to government, “shall be answerable for the delivery of the same in no other than perfectly pure bullion, whether gold ⟨or silver⟩.”—The regulations concerning the receipt
