The Government of China, 1644-1911

Pao Chao Hsieh

• Publisher: Taylor & Francis
• Year: 2018
• Print ISBN: 9781138316706
• eBook ISBN: 9780429848926
• Edition: 1
• Topic: Social Sciences
• Subtopic: Ethnic Studies
• Index: Social Sciences

This volume, first published in 1925, presents a clear background to the then-contemporary political situation in China, and in doing so sheds much light on the history of Chinese politics. In focusing on the political organization it generates an insightful study of Chinese government.

CHAPTER VII

THE DEPARTMENT OF REVENUES: FINANCE AND TAXATION

In the administrative sextet of the Peking Monarchy, the Department of Revenue was second in rank and influence, being outranked by only the Department of Civil Service. At the head of the department, above the regular ministers, there was a supervising minister, traditionally a Manchu and occasionally a Chinese. Then came the two ministers, (one Manchu and one Chinese) and four vice-ministers, (two Manchus and two Chinese). The duties of these officials, as defined by Ta Tsing Hui Tien, were as follows:—

To assist His Majesty in his duty of providing for the myriads, the ministers and vice-ministers shall control the land; keep a record of the territories of the Empire and the boundaries of the provinces; and take a census of the population. In all collections of taxes and excises, payments of nobles and government employees, auditing of the accounts of the provincial and central treasuries and granaries, transportation of taxes and tributes, officials shall submit their accounts and plans to this department: its ministers and vice-ministers, together with their staff, shall decide on the cases and enact their decision except in very important cases which shall be reserved for the decision of the emperor.

Aside from these, the department was responsible, along financial lines, for currency and coinage, direction, control and custody of customs houses, granaries, and treasuries. It concurrently exercised the right of determining the standards of weights and measurements with, the Department of Works, and issued commercial regulations, seafaring directions and passports to the seagoing adventurers. It presented all financial officials to the court. It initiated agricultural ceremonies, protected the forests and encouraged silk culture. Judicially, it reviewed all civil cases: it had concurrent jurisdiction with the Department of Justice if, in the trial of the case, bodily punishment was applied in the interrogation.

These important and various duties were performed by fourteen bureaus as follows:—

1.The Bureau of Kiangnan (Kiangsu and Anhui)

a.To audit the land and poll tax accounts of the province of Kiangsu, and Anhui, and the accounts of the Government Silk Factories in Nanking and Soochow.

b.To collect from the provinces and report to the emperor accounts concerning the amount of the balance charged of the land and poll tax in certain provinces due to the loss incurred in inaccurate weighing of the specie (always 1.25%) and the arrears of land and poll tax in all provinces.

2.The Bureau of Chekiang:

a.To audit accounts of the land-poll tax in the province of Chekiang, and accounts of the government silk factories in Hangchow.

b.To report to the emperor annually the population and the grain produce in the Empire.

3.The Bureau of Kiangsi:

a.To audit the accounts of land-poll tax of the province of Kiangsi.

b.To audit and report on the inter-provincial support of their military expenses.

4.The Bureau of Fukien:

a.To audit the accounts of the provinces of Chihli and Fukien.

b.To audit accounts of miscellaneous expenditures of the province of Chihli drawn from the central treasury.

c.To audit the accounts of the customs duties collected at Tientsin.

d.To administer all government relief work.

e.To audit accounts of the rents received by the government from its houses for rent to bannermen.

f.To control the orchard land of the Imperial Household Court, and the nomadic prairie of Tsihar.

5.The Bureau of Hu-Kuang (Hunan and Hupeh):

a.To audit the accounts of the land-poll tax of the provinces of Hupeh and Hunan.

b.To audit accounts of duties levied in the inland customs houses in the province of Hupeh.

c.To audit the accounts of surtaxes on land, commodities, salt, and tea in the Empire.

6.The Bureau of Shantung:

a.To audit the accounts of the provinces of Shantung, Fengtien, Kirin, and Heilungkiang.

b.To pay allowances to the officers of the banner forces.

c.To control the government monopoly of salt and ginseng.

7.The Bureau of Shansi:

a.To audit accounts of the province of Shansi.

8.The Bureau of Shensi:

a.To audit the account of the provinces of Shensi, Kansu and Sinkiang.

b.To control the government tea monopoly.

c.To act as general paymaster of the government except in cases specified.

9.The Bureau of Honan:

a.To audit the accounts of the land-poll tax of Honan province.

b.To audit the expenses of troops stationed in Tsihar.

c.To urge the revision of any provincial report not accepted by the Department of Revenues.

d.To be ready to investigate any report, and report the same to the emperor upon receipt of his orders.

10.The Bureau of Szechuan:

a.To audit the accounts of the land-poll tax of the province of Szechuan.

b.To audit the accounts of the receipts of inland customs in Szechuan.

c.To control the confiscated specie and commodities.

d.To report on the condition of crops in the Empire.

11.The Bureau of Kuangtung:

a.To audit the accounts of the land-poll tax of the province of Kuangtung.

b.To control the succession of the bannermen.

c.To appoint Chinese officials in the Department and to assign the unassigned duties to members of the Department.

12.The Bureau of Kuangsi:

a.To audit the accounts of the land-poll tax of the province of Kuangsi.

b.To audit accounts of the customs revenues of the province of Kuangsi.

c.To direct and administer the Mints in Peking, and regulate coinage.

d.To regulate mining enterprises.

13.The Bureau of Yunnan:

a.To audit the land-poll tax accounts of the province of Yunnan.

b.To report on the collection of mining royalties in Yunnan.

c.To attend to the safe transportation of grain tributes from certain provinces to Peking.

14.The Bureau of Kueichow:

a.To audit the accounts of land-poll tax of the province of Kueichow.

b.To supervise the inland and mari...

Table of contents

• Cover
• Half Title
• Title Page
• Copyright Page
• Dedication
• Table of Contents
• Preface
• I. Theoretical Basis of the Government
• II. The Emperor
• III. The Nobles and the Privileged Classes
• IV. Important Organizations in the Central Government
• V. The Department of Civil Service and Civil Service Laws
• VI. The Department of Rites and Civil Service Examinations
• VII. The Department of Revenues: Finance and Taxation
• VIII. The Judiciary
• IX. The Foreign Office
• X. Other Services in the Central Government
• XI. Provincial Government
• XII. Territorial Government
• XIII. Changes After 1898
• XIV. Policies of the Government: Conclusion
• Bibliography