The viceroy of a province is really semi-independent. His nominal salary in a province of possibly sixty millions of inhabitants is £1000 or £2000 a year, out of which he must supply an army, possibly a navy, internal customs, and civil service. The taxes are very much at his discretion, with the exception of the settled duty paid by the cultivators on seed corn, that being the way in which the land tax is levied. That paid, the small cultivator is practically free from official interference, and such a man in China if quiet and honest is as free as any man of his position elsewhere. This method of levying a land tax is most ingenious, and has existed from time immemorial. The land is taxed, not proportionate to its area, but to its productive capacity. Of two plots of equal area one may produce a return from two bushels, while the other being poorer soil will require wider sowing and take but one bushel. All seed must be procured through the official, who levies an equal rate upon it. The same idea governs the computation of distance. A road to the top of a hill may be counted and carriage paid for ten li, the return down hill being measured as five or six, it being assumed that the muscular exertion and time are in both cases being paid for at the same rate. There are, besides the seed tax, likin, or internal customs, levied on transport of all commodities between districts, and various imposts upon traders. When a man has amassed any wealth he is bled pretty freely. Should a loan be requested it could only be refused at a risk that he would not care to face, and any idea of its repayment is out of the question. But should the demands exceed the bounds of custom there is a check. The people of all classes know pretty well how far the cord may be drawn before it breaks. Should the demands be excessive the people put up their shutters, refusing to do any business, and memorial the Throne. Should such a state of affairs continue for any time even a viceroy would be recalled. Such a state of affairs existed a few years ago in Canton over a proposal to collect a new tax. The people resisted, and at length the viceroy yielded. The principles on which the viceroy acts are adopted in a lesser degree by all officials, but the people seem to understand the custom and accept it, and in the ordinary business of life justice is on the whole administered satisfactorily. [Illustration: SAMPANS.]