We have reached the people and their head men, or headboroughs, over whom is set the magistrate, with a nominal salary which would be quite insufficient for his needs, even if he were ever to draw it. For he has a large staff to keep up; some few of whom, no doubt, keep themselves by fees and _douceurs_ of various kinds obtained from litigants and others who have business to transact. The income on which the magistrate lives, and from which, after a life of incessant toil, he saves a moderate competence for the requirements of his family, is deducted from the gross revenues of his magistracy, leaving a net amount to be forwarded to the Imperial Treasury. So long as his superiors are satisfied with what he remits, no questions are asked as to original totals. It is recognised that he must live, and the value of every magistracy is known within a few hundred ounces of silver one way or the other. Above the magistrate, and in control of several magistracies, comes the prefect, who has to satisfy his superiors in the same way. He has the general supervision of all civil business in his prefecture, and to him must be referred every appeal case from the magistracies under his jurisdiction, before it can be filed in a higher court. Above him comes the intendant of circuit, or _Tao-t'ai_, in control of several prefectures, to whom the same rule applies as to satisfying demands of superiors; and above him come the governor and viceroy, who must also satisfy the demands of the state departments in Peking. It would now appear, from what has been already stated, that all a viceroy or governor has to do is to exact sufficient revenue from immediate subordinates, and leave them to exact the amounts necessary from _their_ subordinates, and so on down the scale until we reach the people. The whole question therefore resolves itself into this, What can the people be made to pay? The answer to that question will be somewhat of a staggerer to those who from distance, or from want of close observation, regard the Chinese as a down-trodden people, on a level with the Fellahin of Egypt in past times. For the answer, so far as my own experience goes, is that only so much can be got out of the Chinese people as the people themselves are ready and willing to pay. In other words, with all their show of an autocratic ruler and a paternal government, the people of China tax themselves. I am now about to do more than state this opinion; I am going to try to prove it. The philosopher Mencius, who flourished about one hundred years after Confucius, and who is mainly responsible for the final triumph of the Confucian doctrine, was himself not so much a teacher of ethics as a teacher of political science. He spent a great part of his life wandering from feudal state to feudal state, advising the various vassal nobles how to order their dominions with the maximum of peace and prosperity and the minimum of misery and bloodshed.